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A resident in Spain has enquired whether the registration of a vessel leased to a charter company for rental purposes can be exempt from excise duty. The DGT has ruled that the exemption is possible, provided the lessee meets the rental requirements and temporal limits are not exceeded.
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 es posible si la empresa cesionaria afecta las embarcaciones exclusivamente a la actividad de alquiler y cumple las condiciones del artículo 66.1.c) de la LIE. Si la empresa cesionaria incumple los límites temporales o requisitos antes de transcurrir cuatro años desde la matriculación, el titular de la embarcación deberá autoliquidar y pagar el impuesto. Asimismo, la exención se pierde si el titular o personas vinculadas reciben un derecho de uso total o parcial, incluso mediante contrato de alquiler con pago de factura.
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