Back to index
V1443-14 30 May 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

Vessels for hire in Spain must apply for specific exemption under article 66.1(g)

A non-resident inquires whether IEDMT exemptions apply to vessels for chartering. The DGT clarifies that nautical chartering activities in Spain fall under the specific exemption for hire activities, not the exemption for means hired from another EU Member State.

The question raised

Possibility of obtaining said exemptions

The DGT's ruling

The exemption under Article 66.1, letter ñ), requires that the lessee resident in Spain allocates the vessel to personal use and not to nautical charter. If the activity is nautical charter in Spain, the exemption under Article 66.1, letter g), must be requested. The use of the vessel by non-residents or outside Spanish waters does not trigger the accrual of the tax if the ownership or residence of the liable entity meets the requirements.

Book your free first meeting