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V2119-17 ·14 August 2017 ·consulta-vinculante Medium impact
Tax

Lease of ships bareboat may constitute an economic activity

The query asks whether bareboat ship leasing constitutes an economic activity and whether this prevents a company from being considered a patrimonial entity. The DGT responds that, if the necessary resources are available, such activity is economic and the accumulated cash is considered a tied asset.

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2017-08-14PublishedPublished 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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