Skip to content
Back to index
V2535-22 12 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

To apply VAT exemption on ship repairs, invoices must be issued to the operating community of property

A community of property operating a fishing vessel inquired whether it could apply the VAT exemption on repairs if invoices were issued to each member separately. The DGT ruled that the exemption requires the recipient to be the holder of the business operation and that, if the community is the taxable person, the invoice must be issued in its name.

The question raised

Cuestión planteada Aplicación de la exención prevista en el artículo 22 de la Ley 37/1992 a las facturas expedidas por el proveedor de los servicios de reparación.

Email
Contact