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A shipyard has requested a ruling regarding the taxation of components used in ship construction under customs regimes and the treatment of charterparty agreements. The DGT clarifies that acquisitions linked to inward processing may be exempt from VAT and that the delivery of the vessel may be exempt if it meets international navigation requirements.
Cuestión planteada 1º) Tributación de las adquisiciones de los bienes necesarios para la construcción del buque atendiendo a que dicha construcción pueda efectuarse bajo el régimen aduanero de perfeccionamiento activo quedando vinculadas también a dicho régimen las piezas y componentes necesarios para construirlo. Así como, la entrega de dicho buque, una vez finaliza su construcción se efectuará vigente dicho régimen.
Las piezas importadas o adquiridas en el territorio que se vinculen al régimen de perfeccionamiento activo pueden estar exentas de IVA según el artículo 24.Uno.1.º.a) de la Ley 37/1992. La importación de bienes vinculados a dicho régimen no se produce hasta que abandonen el mismo. Si el buque finalizado cumple los requisitos de navegación marítima internacional, su entrega estará exenta como operación asimilada a la exportación. El régimen de destino final no suspende el devengo de la importación de IVA.
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