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V2405-16 ·1 June 2016 ·consulta-vinculante Medium impact
Tax

Exemption from IRNR not applicable to vessel rental with permanent crew

A Manx resident entity asks whether rental income from a recreational vessel in Spanish waters is exempt. The DGT responds that exemption does not apply due to the vessel having a permanent crew.

In 5 key points

How it affects those involved

Rental income from vessels with permanent crew is not exempt from IRNR.

Lifecycle

2016-06-01PublishedPublished 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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