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A query was raised regarding whether, to satisfy the 12-month construction requirement in a ship finance lease, the period should be counted from the start of works until final delivery. The Directorate General for Taxes (DGT) ruled that the construction period begins with the start of steel cutting and ends with the delivery of the vessel.
Cuestión planteada Si, a los efectos del período previsto en el artículo 106.8.b) de la LIS, debe computarse el tiempo transcurrido desde el inicio de la construcción del buque hasta el momento en que finalice su construcción por parte del astillero y se proceda a su entrega, con independencia de que un momento anterior con ocasión de la botadura del buque se transmita la propiedad del mismo al armador.
Para aplicar la amortización anticipada del artículo 106.8.b) de la LIS, el periodo de construcción debe ser de al menos 12 meses. En el caso de buques, este periodo comienza con el inicio del corte del acero y finaliza con la entrega del buque. Este cómputo es independiente de si la propiedad se transmite al armador en un momento anterior, como en la botadura. La entidad debe adquirir la propiedad mediante el ejercicio de la opción de compra.
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