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A Dutch company asks whether renting a boat in Spain with a mooring constitutes a permanent establishment under IRNR, VAT and Special Taxes. The tax authority confirms that rental income is subject to Spanish taxation and that no permanent establishment exists under VAT due to the absence of own human and technical resources.
Cuestión planteada Confirmar si, como consecuencia del traslado de la embarcación a España y su posterior arrendamiento a una empresa de chárter residente en España, se considera que la Compañía tiene un establecimiento permanente a efectos del Impuesto sobre la Renta de No Residentes, del Impuesto sobre el Valor Añadido y sobre el Impuesto Especial sobre Determinados Medios de Transporte.
En el IRNR, el arrendamiento de la embarcación se califica como cánones, permitiendo a España gravarlos hasta el 6% del importe bruto según el CDI España-Países Bajos. En el IVA, no existe establecimiento permanente si la entidad no cuenta con una estructura adecuada de medios humanos y técnicos propios para la actividad. Respecto al IEDMT, la consultante puede solicitar la exención si la empresa arrendataria afecta la embarcación exclusivamente al alquiler y el socio no residente alquila a precio de mercado.
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