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V2356-18 20 August 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de depósito distinto del aduanero

Sales of goods to passengers on board international vessels may be subject to VAT

A company requested a ruling on the taxation of goods acquired under a bonded warehouse regime and their subsequent sale to passengers on international vessels. The DGT determined that while the initial acquisition may be exempt if customs requirements are met, the sale to passengers does not qualify for the provisioning exemption.

The question raised

Taxation of the acquisition of goods by the taxpayer as well as the subsequent sale thereof on board the vessels.

The DGT's ruling

The acquisition of goods by the taxpayer shall be exempt from VAT if these are linked to a bonded warehouse regime other than the customs warehouse regime according to customs regulations. Notwithstanding, deliveries of goods on board vessels that are subject to the tax shall not be exempt under Article 22 of Law 37/1992, as the acquirer is the passenger and not the holder of the vessel's operation.

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