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A customs agent asks whether importation of a recreational vessel registered for commercial use at sea may be VAT-exempt. The DGT states that exemption depends on the nature and economic use of the vessel as defined by law.
Cuestión planteada Aplicación de la exención prevista en el artículo 22 de la Ley 37/1992 a la operación de importación a efectos del Impuesto sobre el Valor Añadido.
La importación de buques puede estar exenta de IVA según el artículo 27.2º de la Ley 37/1992 si cumplen los requisitos del artículo 22. El importador debe probar la naturaleza y afectación del buque a las actividades que justifican la exención, conservando la copia autorizada de la inscripción en el Registro de Matrícula. Asimismo, debe presentar en la Aduana una declaración suscrita determinando el destino de los bienes.
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