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V0305-19 13 February 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · importación temporal

Lease of moorings may create a permanent establishment and use of vessels affects tax

A non-resident entity inquires about the tax implications of using a mooring and the temporary importation of a vessel. The DGT clarifies that the leasing of moorings constitutes a service of immovable property subject to VAT, and the use of the vessel for rental could constitute a permanent establishment.

The question raised

Possibility of the accrual of the Excise Duty on Certain Means of Transport and of Value Added Tax.

The DGT's ruling

For the private use of a vessel by non-residents, temporary importation with exemption from duties is possible. However, to carry out nautical charter activities, the holder must have an establishment in Spain and be registered for the Tax on Economic Activities. If charter activities are carried out, the vessel is considered an establishment and cannot benefit from temporary importation, becoming subject to Excise Duty.

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