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The applicant inquired whether aquaculture activities are classified as fishing for the purposes of the Excise Duties Act. The Directorate-General for Taxes (DGT) ruled that if vessels carry out aquaculture activities as a paid service, they are entitled to tax exemption or a refund, regardless of whether aquaculture is formally classified as fishing.
Cuestión planteada Consideración de "acuicultura" como "pesca" a efectos de la Ley 38/1992 de 28 de diciembre, de Impuestos Especiales.
Si una embarcación realiza navegación distinta de la privada de recreo, como el transporte de mercancías, pasajeros o prestación de servicios a título oneroso, tiene derecho a la exención del impuesto (art. 51 LIE) o a la devolución de cuotas (art. 52 LIE). En el caso de la acuicultura, si las embarcaciones realizan labores necesarias para esta actividad como un servicio oneroso, pueden acceder a estos beneficios fiscales siempre que se cumplan los requisitos reglamentarios y se use gasóleo con marcadores. La calificación de la acuicultura como pesca no altera este derecho.
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