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A company inquired whether it would lose its excise duty exemption by renting a recreational vessel to its administrator, who is a related party. The DGT ruled that the exemption is not lost if the related party does not reside in Spain nor has an establishment in Spanish territory.
Cuestión planteada Posibilidad de perder el derecho a gozar de la exención regulada en el artículo 66.1.g) de la ley.
La exención para embarcaciones de alquiler se pierde si se ceden a personas vinculadas según el artículo 79 de la Ley del IVA. Sin embargo, esta pérdida no ocurre si el cesionario no es residente en España ni titular de establecimientos en España. En ese caso, la cesión a un vinculado no produce una modificación de las circunstancias de la exención.
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