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V1518-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

First permanent registration of a vessel exempt from IEDMT if tax was already paid for its use in Spain

A citizen acquired a non-Spanish EU-flagged vessel for use in Spain, having self-assessed the tax based on the assumption of circulation or use. The taxpayer is inquiring whether the subsequent permanent registration in Spain will also be subject to the tax.

In 6 key points

Lifecycle

2021-05-21PublishedPublished 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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