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V0642-18 ·12 March 2018 ·consulta-vinculante Medium impact
Tax

No exemption from IEDMT or VAT applies to the transfer of a vessel due to change of residence

A taxpayer inquired whether they could claim VAT and Excise Duty on Certain Means of Transport (IEDMT) exemptions when moving their residence to Spain with a vessel that had been under a temporary importation regime. The DGT ruled that the legal requirements for both exemptions are not met.

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2018-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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