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V3325-16 15 July 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre determinados medios de transporte

Requirements for tax exemption on charter vessels: IAE registration and exclusive use for rental

A non-resident individual has requested clarification regarding the application of the exemption for the Special Tax on Certain Means of Transport for nautical charter activities. The DGT clarifies that there must be an establishment in Spain, registration in the IAE, and that the exemption is possible even if the vessel is leased to a charter company.

The question raised

Cuestión planteada Posibilidad de aplicar la exención del Impuesto Especial sobre Determinados Medios de Transporte, al amparo del artículo 66.1. g) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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