Skip to content
V3317-19 ·3 December 2019 ·consulta-vinculante Medium impact
Tax

IEDMT refund cannot be requested by returning a vessel to the shipyard after registration

An individual inquired whether they could recover the Special Tax on Certain Means of Transport after returning a vessel to the shipyard due to technical issues and receiving a replacement. The DGT ruled that the regulations do not provide for refunds on this basis once the tax liability has been incurred.

In 5 key points

Lifecycle

2019-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact