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An association inquired whether a company engaged in financial leasing could apply for an excise duty exemption if it sub-leases vessels to a rental company. The DGT ruled that the exemption is not applicable if the registration remains in the name of the lessor, as the latter does not meet the requirements for rental activity.
Cuestión planteada La consultante plantea dos cuestiones en relación con el Impuesto Especial sobre Determinados Medios de Transporte:
La exención del impuesto especial para embarcaciones afectas exclusivamente al alquiler no es aplicable si la matriculación se realiza a nombre de la empresa arrendadora financiera, al no cumplir esta los requisitos de actividad de alquiler ni de la normativa reglamentaria. Para que la exención sea válida, las embarcaciones deben matricularse a nombre de la empresa arrendataria que sí desarrolla la actividad de alquiler y cumple las condiciones legales. En caso de incumplimiento de los requisitos por parte de la empresa arrendataria, se deberá realizar la autoliquidación y el pago del impuesto.
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