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A nautical club inquires whether the assignment of moorings to former users is subject to VAT and how to determine its taxable base. The DGT responds that mooring is not a service directly related to sport and, if a related-party relationship exists, the taxable base shall be the normal market value.
Question posed: Possible existence of a related-party relationship between the inquiring Nautical Club and its members for the purposes of determining the taxable base of the Tax in the contracts for the assignment of the right to use moorings between the entity and the former assignees.
Services for boat dry docking or mooring are not exempt as services directly related to sporting practice. The taxable base for the assignment of the right to use moorings to former assignees shall be the normal market value if a related-party relationship exists between the parties and the requirements for the application of Article 79.5 of the VAT Law are met. In the absence of comparable services, the market value shall be determined by the total costs incurred by the entrepreneur for the provision of the service.
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