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A company has requested clarification on whether its passenger transport, excursion, and charter vessels can use diesel with tax benefits. The DGT ruled that passenger transport and excursions do not constitute recreational boating, thus allowing the tax benefit, whereas nautical charter is classified as recreational boating, making it ineligible.
Cuestión planteada Posibilidad de que las embarcaciones objeto de consulta utilicen gasóleo bonificado (gasóleo B) como carburante, cuando realizan las actividades de transporte de pasajeros, excursiones marítimas y chárter náutico.
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