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V2383-24 ·20 November 2024 ·consulta-vinculante Medium impact
Tax

Exemption from excise duty may be requested when chartering a vessel from another Member State for less than three months

A resident in Spain inquired whether they could charter a vessel exceeding 15 metres, registered in France, for holiday use for less than three months. The DGT ruled that an exemption may be requested provided the requirements of the Excise Duty Act are met.

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2024-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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