05-06-2014

NEWS REGARDING REGISTRATION TAX

At charter boats

Both the owner of a vessel as people linked to it, they can make use of it under the application of the exemption for vessels engaged exclusively effective to charter (art. 66.1.g) Law 38/1992 of Special) tax: (i) Always when outside Spanish territorial waters, since the enforcement of Excise be understood circumscribed exclusively to territorial scope thereof: Spain, and (ii) In Spanish territorial waters provided that the beneficial owner or persons associated with it are not resident in Spain or disposal of "establishment" located in Spain.

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