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V3361-16 ·18 July 2016 ·consulta-vinculante Medium impact
Tax

No obligation to self-assess tax if vessel ceases to be used exclusively for hire after four years

A query was raised regarding whether a rental vessel must pay special tax if it ceases to be dedicated exclusively to that activity four years after registration. The DGT ruled that self-assessment is not required.

In 6 key points

Lifecycle

2016-07-18PublishedPublished 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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