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V1791-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

No IEDMT liability or VAT deduction for already-registered vessels

A company asks whether a vessel used commercially and occasionally by its administrator is subject to IEDMT and VAT. The tax authority states there is no IEDMT as the vessel was already registered in 1987, and the subsequent assignment to business activity is not subject to VAT.

In 6 key points

Lifecycle

2018-06-21PublishedPublished 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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