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V1791-18 21 June 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

No IEDMT liability or VAT deduction for already-registered vessels

A company asks whether a vessel used commercially and occasionally by its administrator is subject to IEDMT and VAT. The tax authority states there is no IEDMT as the vessel was already registered in 1987, and the subsequent assignment to business activity is not subject to VAT.

The question raised

Cuestión planteada Sujeción al impuesto Especial sobre Determinados Medios de Transporte y al Impuesto sobre el Valor Añadido.

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