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A query was raised regarding whether the importation of a tugboat could benefit from a VAT exemption if the vessel is registered in the Canary Islands but the Single Administrative Document (SAD) is presented at a customs office in mainland Spain. The Directorate-General for Taxes (DGT) ruled that the exemption depends on the nature and intended use of the vessel, and that the competent customs office is the one where the goods are located.
Cuestión planteada Aplicación de la exención contenida en el artículo 22 de la Ley 37/1992, si el buque se inscribe en un registro de las Islas Canarias y el DUA de importación se presenta en una aduana de la Península.
La importación de buques puede estar exenta de IVA según el artículo 27.2º de la Ley 37/1992 si cumplen los requisitos de afectación a actividades comerciales, industriales o de pesca. El importador debe probar la naturaleza y afectación del buque conservando la copia autorizada de su inscripción en el Registro de matrícula. La aduana competente para la declaración es la responsable del lugar donde se presenten las mercancías. El titular del buque puede elegir el puerto de matriculación tras la importación.
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