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V3155-20 ·22 October 2020 ·consulta-vinculante Medium impact
Tax

First registration of a jet ski for maritime rescue is subject to excise duty

A query was raised regarding whether the registration of a jet ski in the name of a local council for maritime rescue operations is exempt from tax. The DGT ruled that the regulations do not provide for exemptions for this specific use.

In 6 key points

Lifecycle

2020-10-22PublishedPublished 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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