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A company inquired whether its vessel for nautical charter could be exempt from excise duty. The DGT ruled that it cannot, as the contract allows the owner to reserve the vessel at a discount, which constitutes a right of use.
Cuestión planteada Posibilidad de obtener la exención del Impuesto Especial sobre Determinados Medios de Transporte recogida en el artículo 66.1.g) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
La exención para embarcaciones de alquiler exige una afectación efectiva y exclusiva a dicha actividad. No existe actividad de alquiler si el titular o una persona vinculada recibe un derecho de uso total o parcial sobre la embarcación. Al concederse al propietario un derecho de reserva con condiciones especiales de coste, se incumple el requisito de afectación exclusiva. Por tanto, la matriculación estará sujeta al impuesto.
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