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A ship consignor inquired whether navigation and vessel charges (T-0 and T-1) billed to shipowners are subject to or exempt from VAT. The DGT states that, due to a direct link with consignment services, these fees must be included in the VAT taxable base for services.
Cuestión planteada Si el cobro de dichas tasas por parte de la entidad consultante a los armadores o explotadores de los buques afectos a la navegación marítima internacional se encuentran sujeto y exento del Impuesto sobre el Valor Añadido.
Las tasas T-0 y T-1 deben integrarse en la base imponible del IVA de la consignataria porque existe un vínculo directo entre los servicios prestados y los servicios gravados por dichas tasas. Al actuar la entidad como sustituto del contribuyente y no por mandato expreso del cliente, estos importes no tienen la naturaleza de suplidos. Por tanto, la inclusión de estas tasas en la contraprestación determina su sujeción al impuesto.
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