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V0950-22 25 April 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Registration in Spain is mandatory for racing catamarans used by residents

A company has enquired whether a high-performance racing catamaran intended exclusively for regattas must be registered in Spain. The DGT has ruled that the obligation to register arises from use within Spanish territory by residents or holders of business establishments.

The question raised

Occurrence of the taxable event of the tax.

The DGT's ruling

Registration in Spain is mandatory for means of transport subject to the LIE when they are intended to be used in Spanish territory by persons or entities resident in Spain or holders of establishments in Spain. This registration obligation remains even if the vessel is a prototype intended exclusively for high-level competitive regattas. Compliance with registration shall not be required if the corresponding tax is self-assessed and paid within the established deadlines.

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