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V2645-24 ·26 December 2024 ·consulta-vinculante Medium impact
Tax

Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain

A non-resident society asks whether it can lease vessels to related persons or entities without losing IEDMT exemption. The DGT responds that the exemption requirement is not breached if the lessees are not residents in Spain and have no establishment there.

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2024-12-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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