Skip to content
Back to index
V5476-16 28 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Crew taxi transport services are not exempt from VAT

A carrier has enquired whether the transfer of ship crews from airports or hotels is exempt from VAT. The DGT has ruled that these services do not meet the direct needs of the vessels and are, therefore, subject to the tax.

The question raised

Exemption of the described transport operations.

The DGT's ruling

The exemption under Article 22.Seven of the VAT Law only applies to services that meet the direct needs of the vessels and are provided to the holder of their operation. Crew transportation services by taxi are not considered services to meet the direct needs of the vessels. Therefore, even if invoiced to the consignee, they shall be subject to and not exempt from VAT if performed within national territory.

Book your free first meeting