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A shipyard has requested a ruling on the taxation of the sale of a vessel constructed under inward processing, as well as subsequent transfers via financial leasing and free zones. The DGT has determined that these operations may be exempt or not subject to VAT, depending on whether export requirements are met or if they are linked to specific customs regimes.
Cuestión planteada Tributación de la venta del buque por la consultante a favor de la entidad bancaria así como del arrendamiento financiero efectuado posteriormente por la entidad bancaria a favor de la Agrupación de Interés Económico.
La construcción y transmisión del buque es una entrega de bienes, al igual que el arrendamiento financiero si transmite facultades de disposición. Si la desvinculación del perfeccionamiento activo se hace mediante una entrega exenta por exportación, no hay operación asimilada a la importación. En ventas en cadena, las entregas posteriores a la exenta por exportación están no sujetas al impuesto. Si se vincula a una zona franca, las entregas sucesivas están exentas mientras el bien permanezca en dicho régimen.
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