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An Italian company manages the bar and restaurant services for an Italian company's vessels and seeks clarification on VAT exemption. The DGT explains that exemption depends on the location of the service and whether the purchaser is the operator of the vessel.
Cuestión planteada Posibilidad de que las operaciones mencionadas estén exentas del Impuesto en virtud del artículo 22 de la Ley del Impuesto así como las condiciones que deben cumplir los buques para ser considerados afectos a la navegación marítima internacional.
Los servicios de restauración y catering están exentos si el adquirente es el titular de la explotación del buque. Si el adquirente es directamente el pasajero (como en ventas de bar o cafetería), no se aplica la exención. En el caso de servicios de comedor incluidos en el billete, la exención solo procede si la compañía que explota el buque actúa en nombre propio. Para que el buque sea considerado de navegación internacional, sus recorridos en dicha navegación deben representar más del 50% del total.
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