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V1657-14 30 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Maritime transport intermediation commissions may be subject to passive investment

A travel agency asks about passive investment applying to maritime transport services and their commissions. The DGT clarifies that maritime transport may be subject to Spanish VAT according to location rules, and commissions to non-resident customers are intracommunity services with passive investment.

The question raised

Application of the reverse charge mechanism provided for in Law 37/1992, insofar as they are not registered in the registry of intra-Community operators.

The DGT's ruling

Passenger transport services are subject to Spanish VAT if they are deemed to be performed within the territory of application of the Tax, and the exemption for maritime or air transport may apply pursuant to Article 22.Thirteen. Commissions invoiced to non-resident EU business customers are considered intra-Community supplies of services. In this case, the taxable person shall be the recipient through the reverse charge mechanism. If the recipients were permanent establishments in Spain, the commissions would be subject to Spanish VAT at the general rate.

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