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A public entity has requested clarification on whether the supply of water and electricity to vessels owned by a maritime salvage entity is exempt from VAT. The DGT ruled that, as these constitute supplies of goods, they may be exempt provided the vessels are used exclusively for maritime salvage or assistance.
Question posed: Application of the exemption under Article 22. Four of Law 37/1992, of December 28, on Value Added Tax to the subject matter of the inquiry and the method of accreditation.
The supply of water and electricity is considered a supply of goods. The exemption under Article 22.One.2º of Law 37/1992 is applicable if the vessels are used exclusively for salvage or maritime assistance. To benefit from the exemption, the supplier must hold the duplicate of the invoice and require from the acquirer a signed declaration stating the use or purpose that justifies the exemption.
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