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V2232-23 27 July 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención a la importación

The importation of a vessel may be exempt from VAT even if the importer is not established in Spain

A Portuguese company inquired whether it could apply the VAT exemption to the importation of a commercial vessel without having an establishment in Spain. The DGT responds that the condition of not being established does not prevent the exemption, as the law conditions the same on the nature and use of the vessel.

The question raised

Clarification of the binding ruling of April 27, 2023, number V1078-23, regarding the application of the exemption provided for in Article 22 of Law 37/1992 to the importation operation for Value Added Tax purposes. In particular, whether the exemption on importation would not be applicable due to the fact that the applicant is a Portuguese entity not established in the territory to which the Tax applies.

The DGT's ruling

The fact that the importing entity does not have a permanent establishment in the territory to which the tax applies does not prevent the application of the exemption to the importation. Article 22 of Law 37/1992 does not condition the exemption on the established status of the acquirer, but rather on the vessel being fit for ocean navigation and being used for commercial, industrial, or fishing activities. The importer must prove the nature and use of the vessel to the Administration.

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