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A company not established in Spain sought clarification on whether the leasing of a vessel (exempt from IEDMT due to rental activity) was subject to VAT, and whether transferring the vessel after four years triggered a requirement to pay the Special Tax on Certain Means of Transport. The DGT ruled that the lease is subject to VAT and that there is no obligation to self-assess the special tax as the four-year period has elapsed.
Cuestión planteada 1.Sujeción al Impuesto sobre el Valor Añadido de la cesión en arrendamiento descrita.
El arrendamiento de embarcaciones a un empresario o profesional establecido en España está sujeto a IVA, ya sea a corto o largo plazo. Respecto al IEDMT, la modificación de los requisitos de exención antes de transcurridos cuatro años obliga a la autoliquidación; sin embargo, si la cesión se produce tras dicho plazo, no se produce la obligación de ingresar el impuesto, resultando irrelevante el uso posterior de la embarcación.
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