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A non-resident company asks whether it can lease vessels to related parties without losing IEDMT exemption. The DGT responds that the exemption is not lost if the lessees are not residents in Spain and have no establishment here.
The exemption from the IEDMT tax remains valid when vessels are leased to related parties, provided the lessees are not residents in Spain or have no establishment in the country.
The tax team reviews your specific situation.
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