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A company that supplies fuel to other vessels using barges or lighters inquires whether such an operation is exempt from VAT. The DGT responds that the requirements for exemption for this type of vessel are not met.
Question posed: Whether the supply made to the vessels used by the applicant for the supply of fuel to other vessels may be exempt in accordance with Article 22 of Law 37/1992.
The supply of fuel is not exempt from VAT because the barges used are not warships, nor coastal fishing vessels, nor do they perform exclusively maritime assistance or salvage tasks. They are also not considered vessels engaged in international maritime navigation for the purposes of the exemption under Article 22 of Law 37/1992. Therefore, the operation is subject to the tax.
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