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V5263-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Exemption applies to bareboat charter of vessels in international navigation

A Manx resident asks whether a bareboat charter of a recreational vessel operating in the Mediterranean is exempt. The DGT confirms that exemption applies if the vessel is used in international maritime navigation.

In 5 key points

How it affects those involved

The exemption applies to bareboat charters used in international maritime navigation, regardless of the vessel's location or type.

Lifecycle

2016-12-13PublishedPublished 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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