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A non-resident company asks whether it can lease vessels to related parties without losing IEDMT exemption. The DGT responds that the exemption is not lost if the lessees are not residents in Spain and have no establishment here.
Cuestión planteada - Concepto de establecimiento en España a efectos del Impuesto Especial sobre Determinados Medios de Transporte.
Para aplicar la exención del artículo 66.1.g) de la Ley 38/1992, la actividad de alquiler debe cumplir los requisitos de la normativa de vehículos. La cesión a personas vinculadas (según el artículo 79 de la Ley del IVA) no invalida la exención si los arrendatarios no son residentes en España ni titulares de un establecimiento en territorio español. En este caso, el alquiler a precio de mercado no provoca la pérdida del beneficio fiscal.
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