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V0860-14 ·28 March 2014 ·consulta-vinculante Medium impact
Tax

Vessels leased by a non-resident company may be exempt from IEDMT

A non-resident company asks whether it can be exempt from IEDMT for a vessel used in leasing. The DGT responds that no taxable event occurs because the company is neither a resident nor has a permanent establishment in Spain.

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2014-03-28PublishedPublished 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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