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A query was raised regarding whether the purchase of a recreational vessel from a limited company is subject to Transfer Tax (ITP) and Stamp Duty (AJD) when the transaction is exempt from VAT. The Directorate General for Taxes (DGT) ruled that the transaction is not subject to ITP as it constitutes the delivery of a movable good by a VAT taxable person.
Cuestión planteada Confirmación de que la operación no está sujeta al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
La transmisión de una embarcación de recreo por un sujeto pasivo del IVA no está sujeta a la modalidad de transmisiones patrimoniales onerosas del ITP y AJD, incluso si la operación está exenta de IVA por el artículo 20.Uno.25 de la Ley del IVA, ya que las excepciones a la no sujeción solo se aplican a bienes inmuebles. Asimismo, no se aplica la cuota variable de AJD porque la compraventa de una embarcación no es inscribible en los registros públicos mencionados en el artículo 31.2 del TRLITPAJD.
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