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V0860-14 28 March 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

Vessels leased by a non-resident company may be exempt from IEDMT

A non-resident company asks whether it can be exempt from IEDMT for a vessel used in leasing. The DGT responds that no taxable event occurs because the company is neither a resident nor has a permanent establishment in Spain.

The question raised

Possibility of obtaining said exemption.

The DGT's ruling

The taxable event for the IEDMT requires that the circulation or use in Spain be carried out by persons or entities resident in Spain or holders of establishments in the territory. Therefore, if the vessel is leased to related parties who are neither residents nor have establishments in Spain, the tax is not accrued. Likewise, the use of the vessel outside of Spanish waters does not trigger the tax, regardless of the residence of the owning company.

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