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V1526-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Charter vessels may perform maintenance tasks without losing tax exemption

A boat rental company has enquired whether the tuning and maintenance tasks necessary for its core business affect its tax exemption status. The DGT has ruled that these complementary activities do not constitute a transfer of the vessel, provided they are not for private use.

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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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