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V1148-17 12 May 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre bienes de naturaleza especial

Vessels intended for diving courses are subject to the tax, unless they are used under the rental regime

A query is made as to whether vessels owned by diving companies for conducting courses are exempt from the tax. The DGT responds that diving instruction is not a ground for exemption and that registration is subject to the tax.

The question raised

Question raised: Possible tax exemption.

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