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V2497-21 ·4 October 2021 ·consulta-vinculante Medium impact
Tax

Leasing of vessels to businesses in Spain is subject to VAT and does not require IEDMT self-assessment after four years

A company not established in Spain sought clarification on whether the leasing of a vessel (exempt from IEDMT due to rental activity) was subject to VAT, and whether transferring the vessel after four years triggered a requirement to pay the Special Tax on Certain Means of Transport. The DGT ruled that the lease is subject to VAT and that there is no obligation to self-assess the special tax as the four-year period has elapsed.

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2021-10-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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