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A hotel company has inquired whether it can register a vessel exempt from excise duty to rent it to its guests and, on an occasional basis, to a related company at market price. The DGT has ruled that transferring the vessel to related persons or entities resident in Spain prevents the application of the exemption, even if the rental is sporadic.
Question raised: Possibility of losing the right to enjoy the exemption regulated in Article 66.1.g)
No existe actividad de alquiler para la exención si la embarcación se cede a personas vinculadas según el artículo 79 de la Ley del IVA, siempre que sean residentes en España o titulares de establecimientos en el país. El incumplimiento de este requisito de afectación exclusiva al alquiler conlleva la pérdida del beneficio fiscal y la obligación de ingresar el impuesto que debió pagarse en la primera matriculación. Esta prohibición se aplica incluso si la cesión es puntual, esporádica y a precio de mercado.
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