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A non-resident individual enquired whether they could apply for an exemption from the Special Tax on Certain Means of Transport for a nautical charter activity. The DGT ruled that, to qualify for this exemption, the applicant must be registered for the Business Activity Tax (IAE).
Question posed: Possibility of applying the exemption of the Special Tax on Certain Means of Transport, under the protection of article 66.1. g) of Law 38/1992, of December 28, on Special Taxes.
For the first definitive registration of a recreational or nautical sports vessel to qualify for the exemption due to exclusive use for rental activities, the applicant must fulfill all requirements of article 66.1.g) of Law 38/1992. As this is a case requiring prior recognition by the Administration, it is necessary to provide the Economic Activities Tax receipt proving the performance of the activity. Therefore, the non-resident must be registered for said tax to benefit from the exemption.
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