Skip to content
Back to index
V2383-24 20 November 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial

Exemption from excise duty may be requested when chartering a vessel from another Member State for less than three months

A resident in Spain inquired whether they could charter a vessel exceeding 15 metres, registered in France, for holiday use for less than three months. The DGT ruled that an exemption may be requested provided the requirements of the Excise Duty Act are met.

The question raised

Liability, exemption, and taxable person for the Special Tax on Certain Means of Transport.

The DGT's ruling

The lessee resident in Spain may request the exemption under Article 66.1.n) of the LIE if the vessel is registered in another Member State and the lessor is a provider from another State without an establishment in Spain. The contract must be concluded outside the territory of application of the tax and the lessee must use it for personal use, without engaging in nautical charter activities. The exemption must be requested by each lessee for each contract.

Book your free first meeting