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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.
Question posed: Liability for the Special Tax on Certain Means of Transport and for Value Added Tax.
The IEDMT is not accrued upon the transfer of a vessel whose initial registration was previously completed. Regarding VAT, the allocation of an asset from private to business assets does not constitute a transaction subject to the tax if it is not carried out by an entrepreneur or professional. Therefore, the VAT from an acquisition made without the intention of business use cannot be deducted, even if it is subsequently allocated to the activity.
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