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V3112-18 30 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Skipper and boat maintenance services are subject to VAT if the recipient has a registered office or permanent establishment in Spain

A professional asks whether their skipper and maintenance services for a vessel owned by a foreign company are subject to VAT. The DGT responds that liability depends on whether the recipient is a business or professional with a registered office, permanent establishment, or domicile within the territory of application of the tax.

The question raised

Liability of said services for Value Added Tax.

The DGT's ruling

Skipper and maintenance services are service provisions subject to VAT if the provider acts as a business or professional. These provisions shall be understood to be performed within the territory of application of the tax when the recipient is a business or professional who maintains their registered office, permanent establishment, or domicile therein. A permanent establishment requires an adequate structure of human and technical resources with a sufficient degree of permanence.

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