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The DGT asks whether a specific certificate suffices to prove compliance with IRPF exemption conditions for vessels and seafarers. It confirms the exemption applies to vessels of REBECA-registered companies operating under EU/EEE registration conditions, but does not assess the adequacy of the evidence provided.
Cuestión planteada A efectos de aplicar a los trabajadores la exención en IRPF contemplada en la citada Ley 19/1994, para los tripulantes de buques inscritos en el Registro Especial de Buques y Empresas Navieras de Canarias (REBECA), conocer si el certificado que se adjunta se considera suficiente para entender que las embarcaciones y los trabajadores adscritos a ellas cumplen los requisitos.
Desde el 1 de enero de 2021, la exención del 50% de los rendimientos del trabajo es aplicable a tripulantes de buques de empresas inscritas en el REBECA que estén registrados en otro Estado miembro de la UE o del EEE, siempre que cumplan los requisitos de la Ley de Puertos del Estado y de la Marina Mercante. No obstante, la DGT no valora la suficiencia de la prueba aportada, ya que corresponde a los órganos de inspección y gestión.
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