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A commercial company has requested a ruling regarding the VAT liability on the purchase of vessels in France to be transported to the British Virgin Islands, their subsequent leasing, and maintenance services. The DGT has determined that the purchase is not taxable as the vessels are not made available in Spain, whereas the leasing and services depend on rules of location and effective use.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de la adquisición de las embarcaciones, así como del arrendamiento posterior de las mismas y los servicios recibidos relacionados con la actividad.
La entrega de embarcaciones en Francia no está sujeta al IVA si se transportan inmediatamente fuera del territorio de aplicación. El arrendamiento de medios de transporte estará sujeto al impuesto si se cumplen las reglas de localización por duración (corto o largo plazo) o si se aplica el criterio de uso efectivo en territorio español. Los servicios de puesta a punto estarán sujetos al IVA si el destinatario es la sede de actividad de la consultante en España, aplicando la inversión del sujeto pasivo si el proveedor es no residente.
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