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A company asks about the classification of an operating lease of boats and recreational vessels, and the applicable amortisation coefficients under Corporate Tax. The DGT clarifies that, due to the absence of a binding transfer of ownership clause, the arrangement is classified as a service for VAT purposes and determines amortisation coefficients based on vessel length.
Cuestión planteada 1. ¿Puede la operación de arrendamiento operativo ser calificada como entrega de bienes a efectos del Impuesto sobre el Valor Añadido?
Para el IVA, los arrendamientos operativos sin cláusula de transferencia de propiedad vinculante son prestaciones de servicios. En el Impuesto sobre Sociedades, los buques de recreo (eslora ≥ 24m) se amortizan con un coeficiente máximo del 10% (20 años), mientras que las embarcaciones de recreo (< 24m) se consideran elementos de transporte externo con un coeficiente máximo del 16% (14 años). El contribuyente puede optar por un plan especial o justificar la amortización efectiva.
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