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V1443-14 ·30 May 2014 ·consulta-vinculante Medium impact
Tax

Vessels for hire in Spain must apply for specific exemption under article 66.1(g)

A non-resident inquires whether IEDMT exemptions apply to vessels for chartering. The DGT clarifies that nautical chartering activities in Spain fall under the specific exemption for hire activities, not the exemption for means hired from another EU Member State.

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2014-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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