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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.
Cuestión planteada Posibilidad de obtener dicha exención.
El hecho imponible del IEDMT requiere que la circulación o utilización en España sea realizada por personas o entidades residentes en España o titulares de establecimientos en el territorio. Por tanto, si la embarcación es cedida en arrendamiento a personas vinculadas que no son residentes ni tienen establecimientos en España, no se devenga el impuesto. Asimismo, la utilización de la embarcación fuera de aguas españolas no genera el impuesto, independientemente de la residencia de la empresa propietaria.
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