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A private individual who purchased a vessel for private use intends to lease it to third parties. The DGT rules that while the leasing activity will be subject to VAT, the initial purchase is not deductible and the subsequent sale of the asset will be exempt.
Cuestión planteada 1.-Tributación en el Impuesto sobre el Valor Añadido de las referidas operaciones.
La afectación de la embarcación al arrendamiento a terceros otorga la condición de empresario o profesional para esa actividad específica. No es posible deducir el IVA de la adquisición inicial porque no se realizó con intención de uso empresarial. La venta posterior de la embarcación estará exenta de IVA por la exención técnica, al no haber derecho a la deducción en la compra ni haberse realizado mejoras que alteren su capacidad productiva.
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