Ship agents must include T-0 and T-1 fees in the VAT taxable base

Managing operating costs in international maritime navigation involves significant technical complexity in determining the taxable base for Value Added Tax (IVA). A recent resolution from the Dirección General de Tributos (DGT) clarifies the tax treatment of navigation and vessel fees when managed by ship agency entities.

What the DGT has resolved

The inquiry addressed whether the collection of T-0 and T-1 fees from shipowners or operators engaged in international maritime navigation should be subject to or exempt from IVA. The advisory body has determined that these amounts must be integrated into the agent's tax base.

The criterion is based on the existence of a direct link between the services provided by the agent and the services taxed by said fees. Since the entity acts as a substitute for the taxpayer and not under an express mandate from the client, these amounts lack the nature of disbursements (suplidos). Consequently, the inclusion of these fees in the total consideration determines their liability for IVA in accordance with Law 37/1992.

What this means for you

If your professional activity consists of ship agency, this criterion directly impacts your invoicing and the calculation of your tax obligations. Companies acting as intermediaries in the collection of port and navigation fees cannot treat these concepts as expenses paid on behalf of others (disbursements) to avoid their integration into the taxable base.

The distinction is critical: as the requirements to be considered disbursements are not met, the amount of the T-0 and T-1 fees becomes part of the consideration for the agency services, which requires applying the corresponding tax rate to the total amount received.

What you should do

In this scenario, it is necessary to take the following actions:

• Verify the accounting and tax treatment currently being applied to T-0 and T-1 fees in the invoicing of agency services.
• Ensure that the IVA taxable base correctly reflects the integration of these concepts to avoid potential contingencies during inspections by the Tax Agency (Agencia Tributaria).
• Assess the structure of your agency contracts to confirm whether there are mandates that could alter the nature of the payments, although the current criterion is restrictive in this regard.