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A Uruguayan citizen inquires about purchasing a vessel in Spain from two Dutch residents for charter activities. The DGT analyses the VAT liability, identifying the taxable person and the point at which the tax becomes due.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido. Sujeto pasivo de la operación, obligaciones formales y momento del devengo.
La entrega de la embarcación está sujeta a IVA si se realiza por un empresario en territorio español. Si los vendedores están establecidos en España, ellos son los sujetos pasivos; si no lo están, el comprador (si es empresario) será el sujeto pasivo. El impuesto se devenga en el momento del cobro de los pagos anticipados. La deducción del IVA dependerá de los requisitos de los artículos 95 y 96 de la Ley 37/1992.
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