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A jet ski rental company has requested clarification on when the four-year period for tax self-assessment begins if the jet skis are transferred to a private individual. The DGT has ruled that the period is calculated from the date the tax accrues.
Cuestión planteada ¿A qué fecha habrá que atender para el cómputo del plazo establecido en el artículo 65, apartado 3 de la Ley 38/1992?
El cómputo del plazo de cuatro años del artículo 65.3 de la Ley 38/1992 se realiza desde la fecha de devengo del impuesto. El impuesto se devenga en el momento en que el sujeto pasivo presenta la solicitud de la primera matriculación definitiva. La transmisión de la embarcación a un particular antes de transcurridos cuatro años modifica las circunstancias de la exención por alquiler, obligando a la autoliquidación e ingreso del impuesto.
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