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V1850-14 ·11 July 2014 ·consulta-vinculante Medium impact
Tax

Limits on use of exempt vessels if owner has a Spain establishment

A non-resident company asks about IEDMT exemption for vessel leasing and use. The DGT clarifies that if the owner has a establishment in Spain, the vessel cannot be used for regular leasing.

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2014-07-11PublishedPublished 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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