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A company has requested clarification on when IEDMT tax must be paid if a vessel, previously exempt due to chartering activities, is transferred to a private individual, and how the four-year period should be calculated. The DGT has ruled that the tax becomes due when the vessel ceases to be used for chartering before the four-year mark, with the period being calculated from the date the tax liability arises.
Cuestión planteada Ante una posible trasmisión a un particular, ¿a qué fecha habrá que atender para el cómputo del plazo establecido en el artículo 65, apartado 3 de la Ley 38/1992?
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