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The applicant inquired about the requirements for hydrocarbon tax and VAT exemptions regarding the supply of diesel to vessels. The DGT clarified that the hydrocarbon tax exemption depends on the activity not being for recreational purposes and detailed new documentary obligations, whereas for VAT, the exemption requires vessels to serve specific purposes such as commercial navigation, fishing, or naval warfare.
Cuestión planteada La consultante plantea las siguientes preguntas:
Para el Impuesto sobre Hidrocarburos, el suministro está exento si la navegación no es privada de recreo, debiendo documentarse con un recibo de entrega o, tras el 1 de julio de 2019, con un documento administrativo electrónico o albarán de circulación según el procedimiento. Si el buque tiene bandera no comunitaria, se debe documentar como exportación cumpliendo los trámites aduaneros. En cuanto al IVA, la exención de productos de avituallamiento requiere que los buques sean de navegación internacional comercial, pesca costera, salvamento o buques de guerra, y debe acreditarse mediante documento aduanero de embarque.
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