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A French company without a establishment in Spain asks whether long-term rental of recreational boats to Spanish end consumers is subject to Spanish VAT. The DGT determines that, as the company has no establishment or permanent presence in Spain and the placement occurs in France, the service is considered to be provided outside Spain.
Cuestión planteada 1º.- Sujeción al Impuesto sobre el Valor Añadido en el territorio de aplicación del Impuesto de los servicios de arrendamiento de embarcaciones de recreo a largo plazo, puestas a disposición de consumidores finales españoles en la sede del prestador de los servicios, que no dispone de establecimiento permanente en el territorio de aplicación del Impuesto, a partir del 1 de enero de 2013.
Desde el 1 de enero de 2013, los arrendamientos a largo plazo de embarcaciones de recreo a consumidores finales se consideran prestados en España solo si la embarcación se pone en posesión del arrendatario en territorio español por un empresario cuya sede o establecimiento permanente esté en España. Si la empresa no tiene sede ni establecimiento en España y la puesta a disposición ocurre en el extranjero, el servicio se localiza fuera del territorio de aplicación del impuesto.
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