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A British company renting vessels in Spain asks whether a mooring point constitutes an establishment and how its income is taxed. The DGT determines that a mooring point is not an establishment and examines the possibility of exemption from the special transport tax.
Cuestión planteada 1º. Concepto de establecimiento.
Un punto de amarre para embarcaciones no constituye un establecimiento puesto que no es un lugar desde el cual se desarrolla una actividad económica. Si la empresa cede la embarcación a una residente que la afecte exclusivamente al alquiler, la empresa no residente puede solicitar la exención del impuesto especial. Respecto al IRNR, la actividad tributará en el Reino Unido salvo que exista un establecimiento permanente en España, lo cual dependería de si existe un lugar fijo de negocios o un agente dependiente.
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