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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.
Cuestión planteada Posibilidad de que se produzca el devengo del Impuesto Especial sobre Determinados Medios de Transporte y del Impuesto sobre el Valor Añadido.
Para el uso privado de una embarcación por personas no establecidas, es posible la importación temporal con exención de derechos. Sin embargo, para realizar actividad de chárter náutico, el titular debe contar con un establecimiento en España y estar dado de alta en el Impuesto sobre Actividades Económicas. Si se realiza actividad de chárter, la embarcación se considera establecimiento y no puede acogerse a la importación temporal, quedando sujeta al Impuesto Especial.
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