Skip to content
Back to index
V1850-14 11 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · iedmt

Limits on use of exempt vessels if owner has a Spain establishment

A non-resident company asks about IEDMT exemption for vessel leasing and use. The DGT clarifies that if the owner has a establishment in Spain, the vessel cannot be used for regular leasing.

The question raised

Various issues related to the application of the IEDMT exemption, under the protection of article 66.1, g) of Law 28/1992, on Special Taxes.

The DGT's ruling

The exemption for rental activity does not exist if the means of transport are transferred to related parties (pursuant to art. 79 of the VAT Law), if they are transferred to the same person for more than three months within twelve months, or if it is a lease-purchase agreement. The transfer to related parties is not considered a rental provided that they are not residents in Spain nor holders of establishments in Spain. A mooring berth for occasional embarkation and disembarkation does not constitute an establishment.

Free assessment and quote