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V2382-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

IEDMT self-assessment required if a vessel exempt due to chartering ceases such activity within four years

A company has requested clarification on when IEDMT tax must be paid if a vessel, previously exempt due to chartering activities, is transferred to a private individual, and how the four-year period should be calculated. The DGT has ruled that the tax becomes due when the vessel ceases to be used for chartering before the four-year mark, with the period being calculated from the date the tax liability arises.

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Lifecycle

2024-11-20PublishedPublished 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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