Matriculation Tax On Boats In Spain?

Matriculation Tax On Boats In Spain
Skip to content IIMS News  / Yacht registration tax relief to end before 2019 in Spain As a result, given that the regime will come to an end on 31st December 2018, yacht owners benefitting from the regime must now choose one of a number of different options in order to keep their yachts in Spanish waters. “> As a result, given that the regime will come to an end on 31st December 2018, yacht owners benefitting from the regime must now choose one of a number of different options in order to keep their yachts in Spanish waters. On 31st December 2018, the Spanish Touristic Registration tax regime, which was established in the General Budgets Law passed on 4th July 2018, will come to an end. The provisions for the Spanish Touristic Registration tax regime are laid down in Royal Decree 1571/1993.

It is a sort of Temporary Admission customs regime whereby non-Spanish residents could register a yacht under Spanish flag exempt from VAT (Non-EU residents) or Matriculation Tax (EU residents but not Spanish).

Matriculation Tax is a tax applicable to leisure yachts, new or used, when registered under Spanish flag or when they are intended for use in Spanish territory by individuals or entities residing in Spain or holding establishments located in Spain. The tax levied is 12% of the yacht’s value.

According to the preamble of the Spanish General Budgets Law 2018, the regime would no longer be applicable as it did not meet the requirements established by the VAT and customs regulations and neither accomplished its original purpose – to encourage the sales of Spanish-manufactured yachts – as the majority of yachts that benefitted from the regime were not built in Spain.

As a result, given that the regime will come to an end on 31st December 2018, yacht owners benefitting from the regime must now choose one of a number of different options in order to keep their yachts in Spanish waters. Non-EU owners 1. Non-EU owners may apply for Temporary Admission customs regime if they meet the requirements and are eligible: The yacht will have to be registered in a non-EU jurisdiction, which will involve deregistering the yacht from the Spanish flag The owner will still have to be a resident outside the EU customs area Users will be restricted to people outside the EU customs area Although there are clear instructions, it seems that those yachts previously under the Spanish Touristic Registration regime would immediately enter the Temporary Admission scheme and benefit from a new 18-month permanence period in the customs area without having to leave Spain.

Non-EU owners may decide to keep their yachts in Spain by settling the import VAT and will be entitled to remain indefinitely in Spain and the EU customs area. In this situation, yacht will have to be deregistered from the Spanish flag.

Non-EU owners who decide to keep their yachts in Spain and registered under Spanish flag will have to pay both import VAT and Matriculation Tax and will be entitled to remain indefinitely in Spain and the EU customs area. EU owners 1. EU owners who decide to keep their yachts in Spain but registered under a flag other than the Spanish flag will be entitled to keep their yachts indefinitely in Spain without any further tax liability.

  1. EU owners who decide to keep their yachts in Spain and registered under Spanish flag will have to pay Matriculation Tax and will be entitled to remain indefinitely in Spain;
  2. On 10th October 2018, Spanish Customs published a short notice providing additional guidelines on certain aspects such as how to determine the yacht values in order to calculate the taxes due, or which were the deadlines for tax payment depending on the termination date of the regime;

The notice stated that the official valuations published every year by the Spanish tax agency would apply. These values are usually lower than current market prices. In terms of deadlines for tax settlement, the notice stipulates that for those yachts for which the regime ends not later than 30th September 2018, tax should be payable by 20th October 2018, whilst for yachts for which the regime ends between 1st October and 31st December 2018, tax must be paid no later than 20th January 2019.

What is Spanish matriculation tax?

Click here to access to our new YACHT MANAGEMENT SERVICE In this paper we analyze the cases in which yachts flagged in other countries operating in Spanish waters are subject to Special Tax on Certain Means of Transpor t, also known as Matriculation Tax.

-Summary Must be registered in Spain , pleasure yachts more than 8 meters in length, which are intended to be used by Spanish residents, whether natural or legal persons, or entities established in Spain, according with first additional provision of Law 38/1992, of 28 December, on Special Tax.

The tax is 12% of the yacht value. When the person or entity that uses the vessel is not resident or established in Spain, regardless of how long the boat is in Spanish waters , is no taxable. There is not obligation of paying the tax in this case. Are residents in Spain individuals living more than 183 days in a year in the Spanish territory or those who have in Spain their centre of economic interest.

In case of legal persons, are residents those incorporated under Spanish law and those that have their management centre in Spain. Are entities established, the foreign companies who have a place of business in Spain.

Users are considered the persons or entities who can dispose of the yacht by any title. What is the matriculation tax? Ruled by law 38/1992, of 28 December, on Special Tax , are subject to the matriculation tax, among others, the following acts or events: a) The first registration in Spain of yachts , new or second hand, with more than eight meters in length in the Registry of Ships, regular or special, or, in the registry of the relevant sports federation.

  • b) The circulation or use in Spain of means of transport (including yachts) by resindents, natural or legal person, when is not requested the registration in Spain within 30 days after the biginning of the yacht use in Spain;

The first additional provision of the law, order that are required to be registered  in Spain pleasure crafts when intended to be used in the Spanish territory by persons or entities residents in Spain or those who are holders of commercial establishments.

  1. The tax is 12% of yacht value;
  2. Accordingly, we conclude that the registration tax is applies when:     a) The owner of the boat voluntarily applies for her  registration in Spain;
  3. b) The vessel is intended to be used in Spanish waters by a resident in Spain , whether                 natural or legal person, or a non-resident entity with a permanent establishment;

Use means the right to dispose of the boat by a natural person or legal entity. Who are residents or established in Spain? An individual is considered  resident in Spain , when he comply one of the following circumstances: a) Lives more than 183 days per year in the Spanish territory.

  1. b) Has in Spain the core or the base of his activities or economic interests, directly or indirectly;
  2. To complement the above, it is presumed that a person resides in Spain when: a) Habitually resides in Spain a not legally separated spouse or children dependent on him;

b) Is occasionally absent, but does not establishs residence in another country. As regards legal persons, entities or corporations,  are considered resident in Spain if: a) Its constitution has been performed according to Spanish law. b) Has its head office in Spanish territory.

c) The place of effective management is in Spain. With respect to “established in Spain”, we must understand that means permanent establishment, a concept only applicable to business or legal persons. When entity has a fixed place of business in Spain through which performed on all or part of its activity is considered established.

Is it possible to avoid the payment of the matriculation tax? In the event that the boat owner transfers his residence to Spain (wants to stay more than 183 days in Spain), can apply for the registration of the boa t with matriculation tax exemption.

For this purpose, must comply with the following conditions: a) The person concerned must have his habitual residence outside the Spanish territory for at least twelve consecutive months prior to transfer.

b) The vessel must be acquired or imported under normal tax conditions in the country of origin. c) The vessel must have been used by the person concerned in his/her former residence at least six months before the date of residence change. d) The registration and tax exemption must be requested within a maximum of 30 days since person is considered a resident or established in Spain.

e) The yacht exempt cannot be transmitted during the period of twelve months after registration. It is important to know that with a new rule approved in 2011, a former resident of an E. country, only must comply the tax requirements, but is not necessary to change the flag to the Spanish one.

Conclusions From the above, and considering the criteria used by Tax Administration and Courts of Justice, can be taken the following conclusions: a) The law requires that yachts over 8 meters in length, used in Spanish waters by natural or legal resident or established in Spain, must be registered in Spain.

b) If a pleasure boat is used in Spanish waters by a non-resident or not established, either an individual or entity, there is no requirement to register in Spain or pay any tax. c) Legally, there is no time limitation of staying in Spanish waters to a yacht flagged in an E.

country. The fact that determines the obligation to pay the tax is the user status, resident or not resident. d) A person who lives more than 183 days a year in a yacht mooring in Spain can be considered resident and be enforced to pay the tax. e) The contracted crew of the vessel can be resident in Spain, since what determines the tax obligation is user’s residence (which is not an employee) f) Finally, it is important to note that when a non-resident (for example, a person who retires) moves to Spain, can claim for tax exemption.

  1. To qualify for the exemption is absolutely necessary to apply within 30 days after obtained residence in Spain and it is not necessary change the yacht flag;
  2. We recommend our reports named  “Purchase a yacth in Spain;

Law and tax ” and “Changes in matriculation tax 2011” January 2011 This document has been prepared by the NauticaLegal team’s, a firm of lawyers specialised in yachting industry in Spain, and intended to provide basic information on legal and tax aspects of having a pleasure boat in Spain.

If you want more information contact This email address is being protected from spambots. You need JavaScript enabled to view it. Yamandu R. Caorsi Lawyer at Blas de Lezo Abogados Yachting tax and legal consultant in Spain www.

nauticalegal. com.

How long can you keep a UK registered boat in Spain?

Can I buy a boat in Europe after Brexit? – You can buy a boat in the EU problem-free. The issue is where you’ll flag it and keep it. Provided you’re buying a used boat in Europe with proof of EU VAT paid, you’ll have no problems during its time in the EU.

New boats, too, will have VAT declared on the Bill of Sale. As long as EU-VAT is paid, you’re good to go. You can keep your vessel in the EU indefinitely as long as your VAT is paid, no matter your citizenship.

VAT rules only apply to the vessel, not to the person behind it. The problem, of course, is that new Schengen restrictions on UK tourists mean that owners can stay in the EU for only 90 days in a 180 day period. That’s realistically just 6 months in a year in intermittent 3 month periods.

That means leaving your boat in the EU for this time if that’s where you’re mooring it. What’s more, boat owners must carry VAT status evidence onboard at all times and produce it when and where customs officials request it.

That includes all evidence of paid VAT and logs of where the boat has been. Tip: It’s always good to discuss these issues with a broker. They can recommend solutions that are followed by fellow European boat buyers. Matriculation Tax On Boats In Spain Owners can only stay in the EU for only 90 days in a 180 day period. Photo: Christian Lue.

What is the yacht tax?

Congress is still squabbling over the budget, but on one vital economic issue, Democrats and Republicans are in complete agreement: Rich people have to pay too much for their yachts. The reason is the 10 percent luxury tax that went into effect two years ago.

When you buy a yacht, this tithe can cost you a lot of money. Just open the current issue of Power and Motoryacht, a sort of nautical-porn magazine filled with color photos of gorgeous boats. Check out the ad for a sensuous 90-foot Broward with three “oversized staterooms,” including one with “his and her bath with Jacuzzi.

” The yacht costs $2,995,000, but, thanks to the current luxury tax that kicks in at $100,000, you have to fork over another $289,500. Rich people aren’t happy about paying this extra money. Even if they can afford it, they think it’s unfair. And in some cases, they’re refusing to pay it — simply by refusing to buy new boats and planes.

Of course, rich people don’t have to buy a new 90-foot Broward (they can keep the old 54-foot Bertram, for instance, or buy a house in Vail, a major Childe Hassam or a minor Gauguin — none of which are covered by the luxury tax).

Spanish Matriculation Tax on private & business jets | Tax Marine & Aviation

So the federal government doesn’t get the tax money — and, worse, Broward doesn’t sell its yacht and various boat builders get put out of work. As a result, in its first year and a half, the yacht tax raised a pathetic $12,655,000 for the Treasury. That’s enough to run the Agriculture Department for a little over two hours.

  1. Meanwhile, the tax has contributed to the general devastation of the American boating industry — as well as the jewelers, furriers and private-plane manufacturers that were also targets of the excise tax that was part of the 1990 budget deal;

But Senate Majority Leader George J. Mitchell (D-Maine), Sen. John H. Chafee (R-R. ), Sen. John Breaux (D-La. ) and Rep. Benjamin L. Cardin (D-Md. ), all of whom coincidentally represent boating states, are sailing to the rescue, and repeal of the luxury tax is included in both the House and Senate versions of the budget reconciliation bill.

What’s ironic is that the theme of this year’s bill is soaking the rich. Back in the summer of 1990, when the nation was still governed by the man from Kennebunkport, the budgeteers figured that the sort of people who buy yachts, private planes and jewelry and furs over $10,000 could afford to pay a little extra.

What went wrong with the luxury tax was that, in trying to go after the rich guys’ toys, Congress put the toymakers out of business. The rich guys, meanwhile, bought other toys (including foreign-made ones) not covered by the tax; or they bought used toys and refurbished them; or they simply saved the money, waiting to spend it another day.

  1. The yachtsmen’s friends in Congress may be right that the luxury tax is viciously unfair to a handful of luxuries, chosen almost at random (why not tax oriental rugs, trips to Paris on the Concorde or Mary McFadden gowns?);

But the larger lesson may be that when you tax rich people — and President Clinton’s plan will raise the tax bill of $200,000-plus families by a whopping 18 percent — middle-class and poor people suffer. Ask your local boatwright. Just how bad is it? First, understand that because of the 1987 stock market crash and the 1990 recession, many of the toymakers were in deep trouble even before the luxury tax took effect.

Greg Proteau, a spokesman for the National Marine Manufacturers Association in Chicago, reports that U. production of $100,000-plus yachts peaked at 16,000 in 1987. By 1990, yacht output had fallen to 9,100.

In 1991, the first year of the luxury tax, it dropped to 4,300; last year, 4,250. Employment at the two North Carolina factories of the largest luxury-boat manufacturer, Hatteras, has dropped from 1,550 to 500 since 1987. “We started losing sales in 1989 as an industry,” says Proteau.

  1. “The whole industry is off 40 percent, but the big-boat segment is off 80 percent;
  2. ” He estimates that about half the sales losses can be attributed to the recession and half to the tax, and that 25,000 to 30,000 “on-line blue-collar manufacturing jobs” have been lost out of a total of about 50,000 in the last three years;

Rhode Island, home state of Chafee, a former Navy secretary, has probably been hurt most. Ken Kubic, legislative chairman of the Rhode Island Marine Trade Association, says that “half of the boating businesses do not exist anymore” and that 12,000 jobs have been lost, “directly or indirectly, because of the boating tax.

” He tells the sad story of Dave Walters, who for many years employed about 50 workers building highly respected Cambria racing yachts for $400,000 and up, with customers such as actor Christopher Reeve.

“The luxury tax cut off all sales,” said Kubic. “The bank took his house, his car, all his business assets. ” The molds and tooling were sold off to a shipbuilder in Costa Rica, where, by the way, there’s no 10 percent luxury tax. Still, both the General Accounting Office and the Congressional Research Service expressed skepticism in 1992 about reports that the luxury tax was the main reason for the collapse of the yacht industry: “The cyclical nature of the luxury boat market indicates that any sales decline must be interpreted with caution,” said the GAO.

People who actually try to sell boats and planes disagree. Beech Aircraft, based in Wichita, Kan. , is the largest American maker of private planes — top dog in an industry that barely exists any more (in 1978, more than 17,000 general-aviation planes were built in the United States; last year, 962).

Beech in 1991 surveyed its dealers and asked them to cite specific deals that were blown because the potential buyer didn’t want to pay the luxury tax. The answer: sales of 80 planes, costing $130 million. Beech then calculated that these lost sales amounted to 480 lost plane-building jobs, worth $4 million in lost federal taxes.

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By contrast, between Jan. 1, 1991, and June 30, 1992, the Internal Revenue Service collected just $158,000 in luxury taxes from airplane sales — enough to run the Agriculture Department for 15 minutes. Since planes that cost less than $250,000 and planes that were used 80 percent of the time for business (mainly jets) were exempt, the primary target of the tax — wittingly or not — was twin-engine propeller planes, like Beech’s King Air.

But for the first 18 months the tax was in effect, the IRS collected not a dime from the sale of a King Air, and Beech lost 34 King Air sales totaling at least $80 million. This was not what the advocates of the luxury tax had in mind; they innocently wanted to get the rich to pay their “fair share.

” In fact, the richest 1 percent of Americans already foot one-quarter of the total income tax bill, but if Clinton feels compelled to soak them, a luxury tax isn’t really such a terrible idea. It’s probably less damaging to the economy, for example, than a higher tax rate on income, which discourages people from saving and earning.

Better than a tax on planes and boats, however, would be a tax on things that are already made — like old paintings and antiques. Such a tax won’t put manufacturers out of business, but it won’t raise much money either. My own favorite candidate for rich-soaking would be to cap the home mortgage interest deduction at, say, the price of an average American abode.

Do you pay VAT on a second hand boat?

Buying or selling a boat can be an exciting and daunting prospect for any recreational boater, whether you are purchasing your first boat or selling one that you have owned for years, there are a number of key factors that you should take into account.

Just like when purchasing a house, it is important not to get swept up in the romance of buying a boat and to instead look at the practical and financial implications. Unlike when buying a house however, the law does not stipulate a process for the sale and purchase of boats.

Although the process of buying or selling a boat does not have to be complicated, but there are a number of aspects that require careful consideration. When and how to sell your boat As we all witnessed during last year’s summer lockdown, the interest in getting afloat rose dramatically as the good weather increased. Advertising your boat pre-season or at the start of the boating season can be an advantageous time to begin selling your vessel. If you are looking to buy a boat, keep an eye out for adverts in local newspapers, the yachting press, websites, Facebook groups, brokerages, at local boatyards or often word-of-mouth within the boating community can also work well.

When considering purchasing a boat, you must first decide which type of boat best suits your requirements. These may range from sailboards to very large sailing or powered boats, the type and size of boat itself can make a considerable difference to the process and the price.

If you are selling your boat then choosing a fair and objective price can be a difficult task and if you are a novice purchaser then how can you tell if you are getting an accurate price? The secret to agreeing a fair price is research. Look at similar boats in the market and be honest with yourself about how much this boat is actually worth, what repairs may need to be done and most importantly if buying, what you can afford.

Whether you are the buyer or the seller, be prepared to negotiate and have a top and bottom figure in your mind. The nitty-gritty The sale of second-hand boats usually occurs between two private individuals and is often conducted via a broker, who acts as an agent for the seller.

VAT is not chargeable on the sale of second-hand boats between private individuals but VAT is charged to the seller for the services rendered by the broker. The broker will usually charge the seller a commission for these services. Prior to entering into an agreement to buy a boat, the purchaser will wish to make sure that the seller does indeed own the boat and have the right to sell it. If the boat is subject to a mortgage the RYA recommends that the purchaser discusses the process of redeeming the mortgage with both the seller and the lenders. It is often the case that the purchaser will pay the proportion of the purchase monies that are outstanding on the mortgage, direct to the lenders. The lenders may hold all the title documentation for the boat and upon redemption of the outstanding mortgage, release the title documents direct to the seller/purchaser.

Also, they will wish to ensure that the boat is not subject to any mortgages, debts, charges etc. If you are purchasing a boat then it is vital to ask to see a copy of all title documentation so that you may be confident that the seller does indeed own the boat, that the boat has domestic goods status (UK VAT paid) or is VAT exempt, and is Recreational Craft Regulations (RCR) compliant.

When selling a boat make sure that you have your paperwork together, the main documents that you are likely to be asked for include, evidence that the boat has domestic goods status (UK VAT paid), such as the original invoice and evidence that the boat was lying in the UK at the end of the Brexit transition period at 11pm UTC on 31 December 2020; registration documentation, evidence of RCD compliance, where applicable; service information for the engine, generator, sails, water heater; the Builders Certificate (not essential but helpful) and Bills of Sale; Owner’s Manual and further manuals for all the equipment on the boat; and financial records and receipts of any large repair bills.

  • Whilst verbal agreements between parties are perfectly valid in law, they are notoriously difficult to prove and any disagreement will come down to one party’s word against the other;
  • For this reason, the RYA strongly recommends that a written Sale and Purchase Agreement is used on all boat purchases;

If you are a RYA member then you can access the online  RYA Sale and Purchase Pack online ,  which includes a template Sale and Purchase Agreement template with a step-by-step guide to buying and selling boats. Practicalities The RYA also recommends that buyers have a survey carried out on a boat prior to finally agreeing the purchase, especially if the boat is second-hand and being sold privately. In most cases the only way to check the boat’s condition is to have a survey done, and the results will often determine whether a sale proceeds smoothly, has its terms renegotiated or is terminated. There is no better way to know how a boat will react when in the water than by conducting a sea-trial.

  • This is something that the RYA recommends and if sellers are usually agreeable to allowing a purchaser to carry out a sea-trial;
  • A satisfactory sea-trial is likely to reinforce the purchaser’s desire to proceed with the purchase;

If purchasing a boat, you may want to consider boat insurance, although it is not compulsory in the UK it is highly recommended and at the very least you should consider third party liability insurance. Buying and selling within the EU Following the end of the Brexit transition period the UK and EU are now separate custom territories.

The location of the boat at the end of the transition period at 11pm UTC on 31 December 2020 will have an impact on the boat’s VAT status. If you intend to purchase a boat in the EU and import it to the UK the default position is that import VAT and duty will be due on the current value of the boat at the time of import, unless you are eligible for one of the VAT relief schemes.

If you purchase a boat in the EU with the intention of keeping it within the EU you shall need to obtain and retain evidence that the boat has Union goods status (EU VAT paid) which including evidence that VAT has been paid and evidence of the boat’s location in the EU at the end of the transition period.

  • If the boat has been imported into the EU since the end of the transition period evidence that EU VAT has been paid will most likely be in the form of importation documents;
  • Additionally, if you are looking to purchase a boat within the EU and import it to the UK you shall need to make sure that the boat is compliant with the new Recreational Craft Regulations;

These have replaced the Recreational Craft Directive following the end of the Brexit transition period. From 1 January 2023, if a used vessel is imported from the EU to be placed on the UK market , a new UK Conformity Assessed (UKCA) mark in line with the requirements of the RCR will be required.

  • In order to obtain a UKCA mark, a boat will require a Post Construction Assessment and third-party verification;
  • Similar rules will apply when selling vessels into the EU;
  • Pre-owned CE marked vessels, which were in the UK when the Brexit transition period ended at 2300 UTC on 31 December 2020, when exported to the EU will be required to undergo a recertification of the CE mark when being placed on the EU market;

This means a boat will require a Post Construction Assessment in line with the RCD and third-party verification. Estimated costs of Post Construction Assessments and verification are between 500-5000 GBP dependent on the vessel. UK buyers/sellers are advised to ensure they include an English and Welsh (if relevant Scottish) law and jurisdiction clauses within their Sale and Purchase Agreement.

  • You can find further information about buying and selling boats by visiting the Legal hub pages of the RYA website: rya;
  • org;
  • uk;
  • If you are a member of the RYA and have a question regarding selling or buying a boat, please get in touch with the RYA Legal team by calling: 023 8060 4223 or by email:  [email protected];

org. uk .

Do I need to register my boat in Spain?

You’re on a boat and travelling around the Spanish coastline, so you’re exempt from Spanish taxes, right. ?Wrong You’re buying a boat in Spain but you have residency in another EU territory so you’re sure to be tax exempt. ? Not exactly. Alex Chumillas outlines the ins and outs of the Spanish tax system ere we explore and find answers to some key questions about tax and leisure boats in Spain.

  • The Spanish tax system is one of the most difficult in the EU;
  • The two main taxes to consider when we buy a boat in Spain or take a boat to Spain are the VAT and the registration (Matriculation) tax;
  • Any citizen of the European Union has an obligation to register their craft in the country where they have their usual residency;

The Spanish law requires to register, under the Spanish flag, any boat used inside a Spanish territory by a Spanish tax resident. The concept of Spanish tax residency is defined in the Spanish Personal Income Tax Law, which establishes that any person becomes a Spanish Tax resident if they spend more than 183 days in any one calendar year in a Spanish territory.

The Spanish Corporation Tax Law also establishes that any company incorporated according to Spanish laws is classed as a Spanish tax resident. If a boat is purchased by an individual in Spain there is no way to avoid these taxes.

However, there are some ways of reducing the financial burden by making such a purchase using the services of a Leasing Company. This is due to a difference in interpretation by member states of the EU as to the “place and supply of goods” and the “place and supply of services” in the application of VAT collection.

Some jurisdictions in Europe, such as France or Italy, consider that the length of the boat determines whether there is going to be a certain amount of use outside EU waters which allows buyers to benefit from lower VAT tax rates.

In Spain, as we said before, there is no a direct tax benefit for the buyer, but as for the French or Italian financial company which provides the lease, they can benefit from these lower rates in their countries. Therefore they are able to offer to anybody who buys a brand new boat in Spain a financial option that involves a total payment after four years that is the same as the full payment up front.

For example: 4 YEARS FINANCING Price of the boat                                     £60,000 GBP (VAT not included) Price                                                        £69,600 GBP (VAT included 16%) First payment 50% (deposit)                £34,800 GBP – deposit of 10% (f6,960)  – first instalment of 40% (£27,840)   47 instalments of:                                         £740.

43 Final value payment                               10%, £6,960 (nil as already paid as                          (The residual value is  part of the deposit)                          guaranteed by the deposit) Final cost of the boat VAT included: £69,600 SOME QUESTIONS ANSWERED Q.

  1. If we are living aboard a boat in Spain, are we living in Spain? A;
  2. Effectively when somebody lives onboard, they are deemed to be living where the boat is placed;
  3. Therefore in the Spanish case, if somebody spends more than 183 days living in a Spanish Marina, they will become classed as a Spanish tax resident;

I have an administrative document that proves I am resident in a country other than Spain. Is that evidence enough to prove my residence for tax purposes? A. It is very important to differentiate between the concept of administrative and tax residency. In this article we are interested in the concept of tax residency.

  1. An administrative certificate of residency is not enough evidence to consider if one person is a tax resident in one country or another;
  2. Following the criteria of the Spanish Tax Administration, heating, lighting, and water receipts or even being on the electoral register are not enough evidence as to proof of tax residency;

To prove tax residency in a particular country the only accepted evidence is a tax certificate issued by the Tax Authority of a country. The person who owns a certificate by way of proof of his/her tax residency can therefore be considered as a non-tax resident in Spain with the tax benefits which that involves.

administrative residence. Therefore for an EU citizen it is quite difficult to determine the exact date of entrance into a Spanish territory. For a non-EU citizen it is completely different. They are submitted to immigration controls which makes it very easy to determine their date of entrance into the country.

Who controls the entrance of boats to Spanish waters? A. The Guardia Civil is the division of the Spanish police in charge of controlling the entrance of foreign boats. This division compiles all the information from Spanish marinas as a control on how long foreign boats have been in Spanish waters.

For boats that belong to the Shengen Area there is no limit of time to remain in one or another Shengen country. It matters not if your boat moves from one marina to another inside the country, rather it is the cumulative time spent in Spain and the police can easily calculate how long any boat has been inside the country.

The clock, however, starts again from zero on 1st January each year, permitting another 183 days of residency. So it would be possible to have a full consecutive year in residency providing it straddled a new year, 183 days each side. The criteria for non-EU citizens is very complex and outside the scope of this article.

Do I need a licence to drive a boat in Spain?

A boat licence is required in Spain for boats longer than 5 metres and for sailing boats longer than 6 metres and with a power output of more than 15 hp. Boats below these criteria may be driven without a licence, but only if prescribed distances from the coast are taken into account (see details below).

Can I keep my UK registered boat in Spain?

Joined 20 Jul 2021 Messages 5 Hello All, I’m thinking of purchasing a small (under 10m) used boat and a berth (concession) in Spain as per the title within the next 3 months or so but am finding it very difficult to get information on the buying process and practical things like what taxes are applicable to UK residents on a used boat, what flag it needs to be under, whether its more beneficial to buy from a broker or private seller, what paperwork I should expect to get etc.

Obviously I want to pay as little tax as possible because that would mean more money towards the boat itself. I understand the 90/180 day visiting rule for non EU residents and will only be using/staying on the boat for long weekends and short holiday breaks, I will also have my ICC before I buy anything, (which I think I’m right in saying is now being acknowledged by EU countries) and the boat will be VAT paid in Spain (and staying in mainland Spain).

I know there is a community charge for the berth plus electricity, water, and possibly tax charges on top of those. So what am I missing? Most of what I have found was written before we left the EU and is prediction based as oppose to what actually applies now, so any up to date info, relevant links or recommendations would be much appreciated, TIA Nothing has changed in Spain for a UK person to buy and keep a boat there.

If you buy a secondhand boat there is no tax if it is already VAT paid. Just check the VAT (IVA) has been paid and make sure there is a receipt or other document to confirm that – If it is originally a Spanish registered boat it will state on the registration documents what IVA was paid.

I believe as a British person you will need to register the boat on the UK SSR or Part 2 UK ships registers and insure it with a UK company. Phone a few insurance co’s to check this. It would be worth going through a broker to make sure the registration gets changed correctly and they will help you find a mooring.

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Not a good idea to leave it tied to a buoy if you are not going to be around a lot of the time. If you keep the boat in the Valenica Region you will have to pay the G5 tax which is a charge for actually having the boat in the water.

The price depends upon the boat – Under 10m it will be @ 150 euros a year. You will need an ICC a VHF radio license, Insurance and your passport and you should be good to go. Don’t forget some safety kit too, lifejackets, VHF and an EPIRB is a good idea if you are planning on going far out to sea – safer than flares. I’m thinking your simplest solution is to try and find a Brit with SSR registration selling his boat in Spain. You must have proof of boat location on 31st Dec 2020 to qualify for EU tax paid. (Assuming boat was first bought in the UK) It will save the unknown complication of deregistering a Spanish boat. On the more positive side, boats sold by Spaniards whether private or through a dealer have a 6 month guarantee by law (it was on this forum a couple of weeks back) Last edited: 1 Aug 2021 You must have proof of boat location on 31st Dec 2020 to qualify for EU tax paid. Is that a real thing, or just a hangover from Brexit chaos? One extra point on the concession. In our part of Spain, they have been charging a tax on concessions changing hands. It seems to be a set fee according to the size of the berth. This is still new to me – it may be possible to avoid the tax if buying the concession from another UK resident.

Unfortunately in future bringing a boat from the Med back to the UK may well incurr a new UK VAT charge if the boat is going to be permanently imported. If you know what area you want to keep the boat, pretty sure someone on here will be able to point you in the direction of a good broker etc.

In our area, a 15m berth attracts a fee of about 3500 euros – I think this is to register you as the owner of the concession. I don’t think the Spanish have fully worked out the implications yet. What happens if there is only a year or two left on the concession? Still – worth checking in the marina that you are planning to use – a tax like this might add to your costs. Is that a real thing, or just a hangover from Brexit chaos? I think David is being a bit hard. Imagine if you were a Spanish resident and you bought from another Spanish resident. I’m sure that you wouldn’t expect to have to prove where the boat was on the 31st Dec 2020. The boat in question would be an EU good. It is just because we are Brits, and our boats COULD have been considered to be not VAT paid even though they are EU goods. Joined 30 May 2001 Messages 18,862 I’m thinking your simplest solution is to try and find a Brit with SSR registration selling his boat in Spain. You must have proof of boat location on 31st Dec 2020 to qualify for EU tax paid. (Assuming boat was first bought in the UK) It will save the unknown complication of deregistering a Spanish boat. On the more positive side, boats sold by Spaniards whether private or through a dealer have a 6 month guarantee by law (it was on this forum a couple of weeks back) What does this 6 month guarantee cover? I can’t believe it’s anything other than relating to title otherwise it’s open to all sorts of abuse.

So, yes, it is a good thing to establish where the boat was on the night of the 31st Dec 2020 but it isn’t a “requirement” as there is nothing to “qualify. If the boat was in the EU on 31st Dec 2020, it IS an EU good – that all there is to it.

Joined 20 Jul 2021 Messages 5 Nothing has changed in Spain for a UK person to buy and keep a boat there. If you buy a secondhand boat there is no tax if it is already VAT paid. Just check the VAT (IVA) has been paid and make sure there is a receipt or other document to confirm that – If it is originally a Spanish registered boat it will state on the registration documents what IVA was paid.

I believe as a British person you will need to register the boat on the UK SSR or Part 2 UK ships registers and insure it with a UK company. Phone a few insurance co’s to check this. It would be worth going through a broker to make sure the registration gets changed correctly and they will help you find a mooring.

Not a good idea to leave it tied to a buoy if you are not going to be around a lot of the time. If you keep the boat in the Valenica Region you will have to pay the G5 tax which is a charge for actually having the boat in the water. The price depends upon the boat – Under 10m it will be @ 150 euros a year.

  • You will need an ICC a VHF radio license, Insurance and your passport and you should be good to go;
  • Don’t forget some safety kit too, lifejackets, VHF and an EPIRB is a good idea if you are planning on going far out to sea – safer than flares;

Unfortunately in future bringing a boat from the Med back to the UK may well incurr a new UK VAT charge if the boat is going to be permanently imported. If you know what area you want to keep the boat, pretty sure someone on here will be able to point you in the direction of a good broker etc. I was unsure about tax because one article I read said you do pay tax but less from a private seller than if off of a broker? Maybe that was referring to when we were still in the EU though Is that a real thing, or just a hangover from Brexit chaos? Yep it’s both If you take your UK tax paid boat to the EU after 31st Dec 2020 you will have to pay EU tax so you will have to prove that it was there on that date. Thanks to Hurricane and others, most of us here organised our marinas to give us written proof of location at year end 2020 Joined 20 Jul 2021 Messages 5 [ Inappropriate quoted content removed ] Thanks but I’m looking at mainland, either Torrevieja or Fuengirola.

Thanks, this is exactly the kind of info I was looking for. I would ideally like to keep it in either Fuengirola or one of the Torrevieja marinas as I know and like both areas for different reasons. Boat wise I am still looking/open but I really like the Doral 250 SE, or something very similar.

It has the space I want and I know its on the heavy side but I also think its a great looking boat as well! Last edited by a moderator: 13 Aug 2021 Joined 11 Jun 2006 Messages 2,308 Thanks but I’m looking at mainland, either Torrevieja or Fuengirola. Boat wise I am still looking/open but I really like the Doral 250 SE, or something very similar. What does this 6 month guarantee cover? I can’t believe it’s anything other than relating to title otherwise it’s open to all sorts of abuse. I’ve been trying to find the posting I referred to but yes the posting did imply abuse with the new owner claiming faults with the engine and a previously repaired hull. Someone may be able to find the link. Got it Legal problems after selling my boat in Spain Last edited: 1 Aug 2021 Joined 30 May 2001 Messages 18,862 I’ve been trying to find the posting I referred to but yes the posting did imply abuse with the new owner claiming faults with the engine and a previously repaired hull. Someone may be able to find the link. Got it Legal problems after selling my boat in Spain Latent defects I read to mean known defects or problem(s) you’ve attempted to hide. I keep my boat in Torrevieja so if you need any info send me a PM or post here. I was unsure about tax because one article I read said you do pay tax but less from a private seller than if off of a broker? Maybe that was referring to when we were still in the EU though I can’t see that would be the case either before or after Brexit. So, to recap, if you buy a boat that is already an EU good (in the EU on the 31st Dec 2020) and you keep it in the EU, there shouldn’t be any tax to pay on it. Joined 5 Sep 2004 Messages 2,119 It’s been two years since I sold my boat in Spain, and I rented my mooring, but buying in Andalucia you need to be very sure how long a lease you are buying – a lot of marinas were due to revert to the authorities. Latent defects I read to mean known defects or problem(s) you’ve attempted to hide. Not sure the “attempting to hide” is part of the definition I quote In the law of the sale of property a latent defect is a fault in the property that could not have been discovered by a reasonably thorough inspection before the sale. Joined 20 Jul 2021 Messages 5 I keep my boat in Torrevieja so if you need any info send me a PM or post here.

It has the space I want and I know its on the heavy side but I also think its a great looking boat as well! No worries, good luck with the search. Thanks, I might just do that. I’ll be in Torrevieja from the 23rd – 30th of this month, (as long as Spain stays on the amber list!) and am planning on having a look round and getting info on fees etc Joined 20 Jul 2021 Messages 5 It’s been two years since I sold my boat in Spain, and I rented my mooring, but buying in Andalucia you need to be very sure how long a lease you are buying – a lot of marinas were due to revert to the authorities.

I think all concessions in Fuengirola run until 2035 but thanks, I will double check that Last edited: 1 Aug 2021 Joined 14 Sep 2018 Messages 3 A late joiner to this thread. I am also looking into buying a UK flagged boat in Torrevieja. The boat will have been in Spain at the end of the Brexit transition period.

I am a UK resident with a holiday apartment in Spain, using it within the 90/180 Schengen limits. Even for a sub-8m UK flagged yacht, I think I would be required to take it out of the EU every 18 months.

Tricky! Or would I be exempt from this because I am not in Spain or EU for more than 183 days/year? Alternatively, if it is already CE marked, should I re-register it in Spain? Or will that require a re-certification inspection? Or just register it under a Polish flag? My brain is hurting.

How do you avoid paying VAT on a yacht?

Is RYA day skipper Recognised in Spain?

RYA issued certificates are to be recognised in Spanish waters. The RYA has received confirmation that its International Certificates of Competence (ICC) and several of its course completion certificates and other Certificates of Competence remain valid for skippering Spanish flagged boats.

What is the luxury boat tax?

United States [ edit ] – In November 1991, The United States Congress enacted a luxury tax and was signed by President George H. Bush. The goal of the tax was to generate additional revenues to reduce the federal budget deficit. This tax was levied on material goods such as watches, expensive furs, boats, yachts, private jet planes, jewelry and expensive cars.

  • Congress enacted a 10 percent luxury surcharge tax on boats over $100,000, cars over $30,000, aircraft over $250,000, and furs and jewelry over $10,000;
  • The federal government estimated that it would raise $9 billion in excess revenues over the following five-year period;

However, only two years after its imposition, in August 1993, at the behest of the luxury yacht industry, President Bill Clinton and Congress eliminated the “luxury tax” citing a loss in jobs. The luxury automobile tax remained in effect until 2002.

In sports , the Luxury tax is the incremental tax team owners have to pay for their teams going over the salary cap, basically a financial penalty for high-spending teams. A common misconception is that tampons and other menstrual products are taxed as a “luxury item” because they are subject to sales tax in 30 states as of February 2021.

In actuality, they are simply subject to the normal state sales tax rate in states where they are not tax exempt. Such tax exempt consumer products vary from state to state, but are usually limited to food, prescription drugs, and more rarely, clothing.

How do you get around sales tax on a boat?

Living aboard is attractive, but don’t try to illegally avoid sales and use taxes on your boat purchase. Image Credit: Digital Vision. /Photodisc/Getty Images You may find businesses purporting to help you avoid the sales tax on your boat purchase. This “help” is never free and is misleading. There are really only two ways to avoid paying a sales tax on a boat purchase: Buy the boat in a state without a sales tax and keep it there, or buy the boat in a state without a sales tax and never cruise, anchor or dock it in waters controlled by states with a sales or use tax long enough to trigger the tax.

Is there a yacht tax exemption?

James Neocleous of Jaffa & Co. , on an emergent tax benefit that may be of interest to US superyacht clients… – This briefing note explores a tax benefit available in the USA for owners of new and used yachts. This tax benefit may assist existing members of the superyacht and aviation industries and may well entice those who are yet to enter the market.

  1. Businesses in the USA may be able to benefit from Section 179 of the of the Internal Revenue Code and deduct the full purchase price of certain qualifying equipment from their gross income;
  2. The Tax Benefit Section 179 of the IRS tax code allows businesses to deduct the full purchase price of qualifying equipment and/or software purchased or financed during the tax year (the “Section 179 Deduction”);

That means that if you buy (or lease) a yacht or aircraft, you may be able to deduct the full purchase price from your gross income for the year. The deduction limit for 2020 is $1,040,000. The spending cap for 2020 is $2,590,000. The deduction begins to ‘phase out’ on a dollar-for-dollar basis after $2,590,000 is spent by a given business.

The entire deduction will cease to be available if a business reaches $3,630,000 in purchases. These limits may increase for the year 2021, in line with inflation, although we understand clients are keen to utilise the exemption before the forthcoming change in Presidential administration.

It is clear that the Section 179 Deduction is aimed at benefitting small to medium sized businesses and assets, given the price limitations. In order to utilise the Section 179 Deduction, certain criteria must be met, including the following: 1. The buyer, and registered owner, must be an entity such as a corporation, partnership, or LLC.

The yacht must be used for a legitimate business purpose, such as chartering. The yacht can be new or used; the important point is that it must be “new to you”. The yacht must be acquired in an “arms-length” transaction or financed with certain qualified leases and loans.

The yacht must be put into service in the same year that it was purchased. Further, the asset must be used for business purposes at least 50% of the time. The depreciation limits will be reduced by an amount corresponding to the % of time that the vehicle is not used for business use.

The Section 179 Deduction will also cover the purchase of upgrades and improvements to the asset. This includes, for example, upgrades to avionics, the addition of gyro stabilisers or replacing paintwork.

The caveat is that this must all be undertaken in the same calendar year as the purchase. Conclusion If the requirements are met and the purchase or lease is structured in the correct way, owners may be able to write off the entire purchase price of their newly purchased yacht against their trading profits.

How much is VAT on a boat?

How much is UK import tax on a boat? – Boats are considered the same as any other goods and are therefore taxed at 20% VAT.

How can I avoid paying VAT?

How do I prove VAT paid on a boat?

The subject of VAT in regard to vessels of any type can be a complex issue. As an ABYA member Mark Cameron Yachts will collate all the information available for any yacht we are marketing and present the information in a clear manner to any prospective purchaser.

  • The purchaser must however satisfy themselves that the papers accompanying the vessel in regard to the vessels VAT and RCD status are correct;
  • For those wishing to buy a boat privately we can provide a Yacht Conveyancing service;

This service provides an additional level of comfort for both purchasers and vendors with the use of standard ABYA contracts and our own Client Account for the transfer of monies. Below are some guidance notes on the matter of VAT in relation to vessels.

This information is provided for the purposes of guidance only and does not constitute professional advice. If in doubt you should seek further advice from a qualified body or the relevant customs authority.

Extracts from HMRC Notice 8 ‘Sailing your pleasure craft to and from the UK’ – April 2012 3. 5 Can a vessel lose its VAT paid status? VAT is due on the importation of any vessel from outside the EU. However, there are provisions for this VAT to be relieved when an EU VAT paid vessel returns to the EU, refer to sub-section 3. 1 Will I have to pay VAT on a vessel to be kept in the EU? Yes if,

  • you import a vessel into the EU you will have to pay VAT on the vessel’s value at the time of import; however in certain circumstances reliefs may be available for vessels imported from outside the EU
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–      you are buying a new pleasure craft in the EU and intend to keep it in the EU, you will have to    pay VAT on the purchase price. If you are keeping the vessel in the UK, the VAT due will be payable in the UK. If you buy a new vessel in one Member State but intend to keep it in another Member State, you should consult VAT Notice 728 New Means of Transport which explains the relevant rules 4.

  • If an EU VAT paid vessel leaves the EU, and whilst outside the EU it is sold, the new owner will, unless eligible for one of the reliefs described in this Notice, be liable to pay VAT if the vessel is brought back into the EU;

2 What documents will be required to provide proof of the VAT status on a used vessel? EU residents should only use a vessel in the Community if it is VAT paid or ‘deemed’ VAT paid. Documentary evidence supporting this should be carried at all times as you may be asked by customs officials to provide evidence of your vessel’s VAT status, either in the UK or in other Member States. Documentary evidence might include:

  • Original invoice or receipt
  • Evidence that VAT was paid at importation
  • Invoices for materials used in the construction of a ‘Home-Built’ vessel

A registration document on its own does not prove the VAT status of the vessel, as there is no link in the UK between the registry of the vessel and the payment of VAT. If you have difficulty in providing the information, you should contact the VAT, Excise and Customs helpline on Telephone: 0300 200 3700. Certain vessels that were in use as private pleasure craft prior to 1 January 1985 and were in the EU on 31 December 1992, may be deemed VAT paid under the Single Market transitional arrangements. The following documents are useful to prove the age and location of the vessel: For age:

  • Marine survey
  • Part 1 Registration
  • Builders Certificate
  • Insurance documents

For location:

  • Receipt for mooring
  • Receipt for harbour dues
  • Dry dock records

If you are unable to provide any of the above for used vessels kept in the UK you should, whilst cruising within the EU, carry a Bill of Sale (if applicable and between two private individuals in the UK). Whilst this is not conclusive proof that VAT has been paid, it does indicate that the tax status is the responsibility of UK customs authorities. It is also advisable to contact the relevant authorities in the Member State you intend to visit, or their embassy in the UK, to confirm what documentation will be required in advance of your voyage.

As Austria, Finland and Sweden joined the EU later, the relevant dates for vessels in these countries are ‘in use’ before 1 January 1987 and moored in EU on 31 December 1994. After this date there were no further transitional arrangements agreed by the EU Commission for subsequent EU expansions.

When buying a used pleasure craft from any VAT registered business in the EU, you should make sure that the invoice shows separately any VAT which that business has charged to you on supply of the pleasure craft. If the invoice does not show VAT separately you may have difficulty in demonstrating that VAT has been paid.

  • If you are buying from a business that does not charge VAT on the transaction or from a private individual in the EU and the seller states that VAT has previously been paid on the vessel, you should obtain evidence from the seller that VAT has previously been accounted for;

Further guidance notes courtesy of ABYA: Boats being used in the EU should have VAT-paid status unless they are just visiting. The original VAT invoice, from when the boat was either first bought within the EU or when it was imported from outside the EU, is usually sufficient evidence.

A boat that is VAT-paid but is sold outside the EU loses its VAT-paid status and therefore VAT must be paid if the boat is brought back into the EU. Boats kept outside the EU for over 3 years may have to pay again (See Customs Notice 8).

The above applies to all boats built or brought into the EU since 1 January 1985, or on the joining dates of States that have become EU Members since then. Boats already in EU Member States and territories on 1 January 1985 pre-date the requirement. The evidence of VAT-paid status will generally be an invoice, showing the VAT element and a VAT number, or similar document, such as a completion statement.

Boats sold between companies should show the VAT element on the invoice. Some EU states (notably Holland) ask for the original invoice, but otherwise a certified copy kept on board should be adequate. Keep the original and a couple of certified copies safely elsewhere.

It is vital to pass this information on when the boat is sold, as it may be requested by Customs officers in either the UK or elsewhere in the EU. In the case of home-builds and fit-outs, copies of all the major invoices should be kept and passed to subsequent owners to show VAT-paid status.

Customs Notice 8 sets out further details. Please note that HMRC do not have copies of individual VAT invoices from boat builders, dealers or other boat sales transactions. Any queries should be referred to HMRCs VAT, Excise and Customs helpline – 0300 200 3700.

If they seem unsure, ask for the matter to be referred to the HMRC Unit of Expertise on Yachts. Request any advice in writing, keep it with the boat’s documentation, and pass it on to any subsequent owners.

Can I take my boat to Spain?

If you are just sailing into Spain and intend your boat being in Spanish Waters for less than 18 months in any year and your country is part of the EU: then really you have no problems with the boat. HOWEVER at the moment from 2021 British passport holders may only spend 90 days in 180 day period in the EU. This could change to 180 days in 365 but that will only be certain after 2021 or later You must carry on board your registration certificate (SSR or ‘Part 1’ for UK boats) your passports, a copy of your insurance documentation and a VHF operators licence.

  • These rules apply to all EU countries for a EU registered boat with EU owner/skipper;
  • No foreign country can dictate what qualifications or safety equipment a yacht or skipper in their waters must conform to except it should conform to the rules of the country in which the boat is registered;

(The UK does not require any qualification to ‘drive’ a boat so you do not need to carry one. ) You may choose to, because not all Spanish Customs/Guardia Civil know that is the UK law! To have a ICC or Yachtmaster is useful. Authorities from any EU country can require ‘proof’ that VAT has been paid on the vessel.

If you have property in Spain and a boat in a local port but are personally in Spain for less than 183 days – 6 months of the year, then you also do not have a problem. It is your ‘non residence’, not the fact the boat is in Spanish waters that counts.

It is sensible to have the boat ‘precintado’ or sealed by Spanish Customs when you are ‘away’ in order to prove the less than 183 days of residence/use of the boat. (The onus of ‘proof’ is on you to prove you were not in the country – it is not on the Spanish Authorities!) I f you intend sailing into Spain and spending more than 183 days = 6 months in one year – For my sailing books and French canal guides please go to   gentlesailing. com French Canal Routes to the Mediterranean Gentle Sailing Route to the Mediterranean Gentle Mediterranean Routes to the Islands The Pacific Crossing Guide Caribbean Islands Cruising Guides Strait Sailing to Gibraltar Living Aboard Around the World E asy Navigation Even if you leave and re-enter  during any 12 month period, then different rules/laws apply: If you are land based or living in your boat in Spain, for more than 180 days in any 12 month period, then the Spanish Authorities will consider you to be resident in Spain. (You will remain domicile in your country of origin (e. UK) but for Spanish legal and tax purposes you are considered to be a resident of Spain. (The same rule applies to France, Netherlands, Greece, Portugal and other EU countries) If you own a property in Spain and spend more than 183 days = 6 months in Spain in any 12 month period, then the Spanish authorities consider you to be resident in Spain THIS IS HOW THE SPANISH LAW EXPECTS RESIDENTS TO BEHAVE WITH THEIR BOATS:- You must pay ‘Matriculation’ tax of 12% of the value of the boat.

  • However it is possible to have this Matriculation’ tax of 12% waived if you apply for Spanish registration as follows 1;
  • The registration must be applied within the first 30 days from becoming resident in Spain;

The boat should have paid the standard taxes in the EU country of origin. The boat should have been owned by you for at least 12 months before of getting the Spanish tax residency. The ownership who obtain this tax benefit cannot sell the boat before six months.

  1. Probably need help with this – here If it is not possible to prove that VAT has already been paid then you would need to pay VAT;
  2. (You should be able to prove that it has been paid fairly easily from the boats paperwork) You will be liable for the annual Tarifa G-5 tax which is effectively a tax on having a boat and varies with the power of the engine and the size of the boat;

Bit like the old ‘light dues’. – the same tax exists in France and several other EU countries. It is payable locally. The ‘average’ cost for a 12 metre sail boat is probably around 600 annually. This tax appears to be applied in Valencia but not in other parts of Spain.

It is sometimes charged by the marina and included in the berthing fees. The law in Spain changed in January 2011 and it is no longer required that EU citizens resident in Spain re-flag their boats, so once you have applied for the exemption of the matriculation tax, as in many other EU countries, you will be required to pay the same boat tax as Spanish Citizens.

You will be allowed to equip and sail your boat according to the laws of your country of origin. For UK citizens there are no legal requirements on boat equipment or certificates to allow you to drive your boat, so the same applies in Spain. If you are thinking of moving to Spain then this page details the way to register and clock into the system – here. I highly recommend  builders,   who recovered the terrace disaster and installed the  inside staircase with all the works done to the highest standards at very , very reasonable prices. They cover the entire Andalusia area and Carlos speaks perfect English & German. Email:-   [email protected] com

Contents 1 Planning the voyage 2 South coast to Chenal du Four 3 – Chenal du Four to La Rochelle 4 – La Rochelle to Spain overview 5 – La Rochelle to Corua 6 – Corua to Gibraltar Why not take your boat to the Mediterranean next summer? GENTLE SAILING ROUTE  TO THE MEDITERRANEAN   There are several ways of getting your boat to the Mediterranean. On the back of a lorry, via the French canals, four or five days non stop across the Bay of Biscay then down the Portuguese coast or spend the summer or two, gently coasting southwards, enjoying the harbours, cities, towns and villages of France Spain and Portugal.

This is not a pilot book, rather a passage plan and guide to the nicer places between the South Coast of the UK to the beautiful Mediterranean Sea. It can all be done in easy stages, to suit a lightly crewed boat, with perhaps only a couple of people on board who are without offshore experience.

Actually, it is a lovely way to explore a lot of delightful foreign places. More Here The Ebook version is available now. 50

  Specially drawn charts of: Cherbourg to LAber-Wrach. Chenal du Four to La Rochelle La Rochelle to Spain La Rochelle to Corua Coruna to Gibraltar + illustrations, pictures, paintings

  For the re-flagging, matriculation and registering of a UK boat into a Spanish resident boat I have been in touch with:

A lex Chumillas Tax Marine Marina Port Vell C/Escar, 18 08039 Barcelona TF: +34 932218201 Website: www. taxmarine. com Email : [email protected] com Our yachting division ‘Taxmarine’ provides a scope of services focus in tax and legal assistance on any issue related with the yachting industry. Our new project takes advantage of all our previous experience during all these years and the changes that are taking place in Marina Port Vell which is in the process to be reconverted into a super yacht marina. Our team of economists and lawyers are ready to assist you in any issue connected with your yacht across Spain.

  I paid Alex his standard fee and received no favours and none asked. My comments are simply from having a good experience. I now have a proper ‘matriculation’ document on board, showing I do not need to pay matriculation tax. The process was pretty easy, although it required me to obtain photocopies of certain documents. It was all done using email and Alex posted me my tax avoidance certificate a few days after I sent him the final document. THE FRENCH CANAL ROUTES – To the Mediterranean If you are thinking about using the French canals to passage between the UK and the Mediterranean then this book contains all the information you need. It describes the Routes, the regulations the paperwork – How where and when to get the qualifications and license, the depths, air heights, locks and a whole lot more. FOR MORE INFORMATION GO TO THE FRENCH CANAL ROUTES For my sailing books and French canal guides please go to   gentlesailing. com French Canal Routes to the Mediterranean   Gentle Sailing Route to the Mediterranean Gentle Mediterranean Routes to the Islands The Pacific Crossing Guide Caribbean Islands Cruising Guides Strait Sailing to Gibraltar Living Aboard Around the World E asy Navigation

.

Can I live on a boat in Spain?

It is often blithely assumed by many potential liveaboards, that because they are EU citizens they can move around freely between all the EU countries staying as long as they like so long as they don’t start working, claiming any kind of benefits, or using the local public health service.

– Spain has always been a very popular destination for live aboard cruisers. It has a magnificently long coastline, beautiful islands, and up till recently very reasonable prices (not so any more. just as expensive as the UK).

The weather for the most part is good, the way of life convivial, the locals mostly friendly. It should be noted however that the Brits in general do not enjoy a very good reputation in Spain anymore. the excesses of the package holiday crowd have led many Spaniards to believe that the British are always drunkards.

and when they’re not being loud, objectionable and drunk they are always trying to take over everything, working on the black, and generally behaving in a piratical manner. It is sad to see the change in attitude of the locals.

and who knows maybe the Brits deserve the reputation they have. What is going on now is affecting ALL foreigners spending time on their boats in Spain, not just Brits. Those who have been sailing in and out of Spain since before it was in the EU will have seen the country change from a basically pastoral and fishing economy to one based on tourism and property, property & more property.

  • Furthermore power has devolved more from central government to autonomous local governments, who’s ideas concerning the application of laws can vary enormously, and who’s coffers are being drained by the slump in tourism and building;

Add to that the rampant corruption concerning building permits on the Costa Del Sol and the Balearics (the Mayor of El Eijdo and all his staff were recently arrested and thrown in jail), many autonomous regions are absolutely penniless with unemployment running at over 20% ! Looking for a way to top up their coffers with minimum hassle, whilst not annoying the local voters, they have turned their attention to the marinas around their coastlines and the easy pickings therein.

How do I register my boat in Spain?

Registering a boat or yacht – Registration ( Matriculación ) under the Spanish flag is required for boats spending over 182 days a year in Spanish waters. The majority of Capitania Maritima (Maritime Authorities) are able to register/re-register vessels.

The Commandancia de Marina Mercante can also carry out this procedure. The cost of registration includes a matriculation tax of 12 percent of the vessel’s value. There are also rules concerning the vessel’s inventory.

Local capitania can provide a list of equipment boats should carry.