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A Canadian resident moving to Spain enquires about the taxation of their recreational boat. The DGT determines that the operation is subject to the Special Tax on Certain Means of Transport and VAT, as the requirements for exemption due to residence transfer are not met.
Cuestión planteada Tributación de la introducción de la embarcación privada de recreo en España a efectos del Impuesto sobre el Valor Añadido y el Impuesto Especial sobre Determinados Medios de Transporte.
La embarcación está sujeta al Impuesto Especial sobre Determinados Medios de Transporte por su primera matriculación o circulación en España. No procede la exención de este impuesto porque la embarcación no ha sido utilizada por la interesada en su antigua residencia. Asimismo, la introducción de la embarcación constituye una importación sujeta al IVA, ya que no se cumple el requisito de haber poseído o utilizado los bienes en la antigua residencia durante el periodo mínimo exigido para embarcaciones de recreo.
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