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A boat rental company has requested clarification on the tax implications of ceasing operations either before or after a four-year period. The DGT has ruled that if the cessation occurs after the four-year term, there is no obligation to make a payment. If it occurs before, the accrual depends on whether the tax remains payable following the modification.
Cuestión planteada Efectos derivados del cese de la actividad de arrendamiento antes y despues del plazo de cuatro años.
Si la desafectación de las embarcaciones de la actividad de alquiler ocurre después del plazo de cuatro años del artículo 65.3 de la LIE, no hay obligación de autoliquidar el impuesto. Si el cese ocurre antes de dicho plazo, la modificación de requisitos daría lugar al impuesto, salvo que tras la modificación no resulte exigible el mismo, como ocurre si el propietario decide usar la embarcación para uso particular o fuera del territorio de aplicación del impuesto.
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