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V2645-24 26 December 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Leasing of vessels to related parties does not affect IEDMT exemption if lessees are not residents or have no establishment in Spain

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.

The question raised

Cuestión planteada Concepto de establecimiento en España a efectos del Impuesto Especial sobre Determinados Medios de Transporte.

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