VAT Exemption for the Transfer of a Ship by an Inactive Company: DGT Consultation

• The consultation is about the transmission of a ship by an inactive company that had its tax identification number revoked.
• The company wants to acquire the ships from another company that used them for manufacturing.
• The inactive company had its tax identification number revoked for not filing tax declarations, but it has since been reinstated.
• The question is whether the delivery of the ships will be subject to VAT.
• The tax authority states that the status of being a taxpayer for VAT purposes remains until the effective cessation of the business activity.
• The transmission of the ships is considered subject to VAT but exempt from it.

Source: audiconsultores-etlglobal.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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