alexchumillas
New member
My name is Alex Chumillas. I am tax expert and connected with the marine industry in Spain since year 2000.
The two relevant laws to be considered in this issue are:
Ley Impuesto de la Renta 35/2006
Ley Impuestos especiales 38/1992 (IEDMT - Impuesto Especial sobre Determinados Medios de Transporte)
These laws establish the concept of tax residency and when a vehicle (boat) can be tax in Spain.
The conclussion is easy:
A non resident can keep his boat in Spain, as much as he wants, if he doesn't become tax resident in Spain. A foreigner becomes tax resident in Spain by spending more than 183 days in the Spanish territory during one year.
So, if that person doesn't become tax resident there is no problem at all, and never would be tax at 12%. Even becoming tax resident in Spain there are ways to avoid the payment of the tax.
alex@barcelonataxlaw.es
The two relevant laws to be considered in this issue are:
Ley Impuesto de la Renta 35/2006
Ley Impuestos especiales 38/1992 (IEDMT - Impuesto Especial sobre Determinados Medios de Transporte)
These laws establish the concept of tax residency and when a vehicle (boat) can be tax in Spain.
The conclussion is easy:
A non resident can keep his boat in Spain, as much as he wants, if he doesn't become tax resident in Spain. A foreigner becomes tax resident in Spain by spending more than 183 days in the Spanish territory during one year.
So, if that person doesn't become tax resident there is no problem at all, and never would be tax at 12%. Even becoming tax resident in Spain there are ways to avoid the payment of the tax.
alex@barcelonataxlaw.es