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A non-resident society asks whether it can lease vessels to related persons or entities without losing IEDMT exemption. The DGT responds that the exemption requirement is not breached if the lessees are not residents in Spain and have no establishment there.
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, el hecho imponible solo se produce si la circulación o utilización en España la realizan residentes o titulares de establecimientos en España. Por tanto, ceder la embarcación por arrendamiento a personas vinculadas no conlleva la pérdida del beneficio fiscal si dichos arrendatarios no residen en España ni tienen establecimientos en territorio español. Esto es válido incluso si la cesión es puntual, se realiza a precio de mercado y se paga el IVA correspondiente.
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