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V0877-22 25 April 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · sujeto pasivo sustituto

Rebate on recreational boating fees must ultimately be passed on to the taxpayer

A marina enquired whether it could charge the full fee to boat owners without applying statutory rebates. The DGT ruled that a substitute taxpayer may only pass on the tax burden they have actually incurred.

The question raised

Request for clarification regarding the application of tax credits on the quota to owners of recreational boats.

The DGT's ruling

The concessionaire or authorized entity is a substitute taxpayer and may demand from the taxpayer the amount of the obligations satisfied. In the absence of a prohibition in Law 48/2003, the substitute must pass on the tax burden effectively incurred, which implies that the 20 percent discount provided for in Article 22.9 must ultimately be applied to the taxpayer.

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