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The Directorate General for Taxes (DGT) analyses the taxation of recreational vessels flying the British flag following Brexit. It addresses their customs status, the possibility of temporary importation, and the application of Excise Duty on Means of Transport and VAT.
Cuestión planteada Tributación de la introducción o salida de las embarcaciones privadas de recreo británicas en España a efectos aduaneros, del Impuesto sobre el Valor Añadido y el Impuesto Especial sobre Determinados Medios de Transporte.
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