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A Maltese company seeks advice on VAT and Special Transport Taxes applicable to its nautical charter contracts in the Mediterranean. The DGT states that such activities may be subject to both taxes and that the vessel itself may be considered an establishment.
Cuestión planteada Se cuestiona por la sujeción al Impuesto sobre el Valor Añadido de los contratos de chárter náutico que implican navegaciones en aguas españolas y también de otros países del Mar Mediterráneo y si en esa tributación tiene alguna influencia el puerto de embarque o desembarque utilizado por el buque.
Para el Impuesto Especial, la actividad de chárter puede acogerse a la exención si el titular tiene un establecimiento en España y está dado de alta en el IAE. La propia embarcación puede ser considerada establecimiento si es el lugar desde el cual se realiza la actividad económica. En cuanto al IVA, las operaciones se consideran prestaciones de servicios sujetas al impuesto cuando se entiendan realizadas en el territorio de aplicación del mismo.
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