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A company asks whether the transfer of a boat for a sporting campaign, including accessorial services, is subject to VAT. The DGT determines that the main activity is the rental of a means of transport, and its VAT applicability will depend on the duration and location of possession.
Cuestión planteada Si los servicios consultados están sujetos al Impuesto sobre el Valor Añadido.
La operación se considera una prestación única donde el arrendamiento de la embarcación es el servicio principal y los demás son accesorios. Si el arrendamiento es a largo plazo (más de 90 días en buques) y el destinatario es un particular no establecido en España, no estará sujeto al IVA, salvo que la embarcación de recreo se ponga en posesión en territorio español y la empresa tenga su sede o establecimiento aquí. Asimismo, podría aplicarse la regla de uso o explotación efectiva en España si el servicio se utiliza desde este territorio.
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