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A company sought clarification on whether supplying fuel to intermediaries for international maritime vessels was exempt from VAT. The DGT indicates that while deliveries to intermediaries are generally subject to tax, they may be exempt if the transfer of ownership does not occur until the vessel owner can actually dispose of the goods.
Cuestión planteada 1. Exención aplicable, a efectos del Impuesto sobre el Valor Añadido, a ambos tipos de avituallamiento.
Las entregas de productos de avituallamiento a intermediarios que contratan en nombre propio están, en principio, sujetas al IVA. No obstante, pueden acogerse a la exención del artículo 22.Uno de la Ley 37/1992 si la transmisión de la propiedad de los bienes se produce en el momento en que los navieros que explotan los buques se ven facultados para disponer de hecho de ellos como si fueran sus propietarios. Para acreditar la entrega, se deben seguir las formalidades de las declaraciones de exportación según el Código Aduanero de la Unión.
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