Matriculation tax on used boats?

[z1ppy]

Afternoon.

We are looking at perhaps purchasing a boat which is currently in Spanish waters. its a pre owned boat, owned by a non Spanish national and believed to be in private use. (not chartered)

Aside from the usual boat buying, can anyone rest my mind about Matriculation tax liability?

If we do proceed, the boat will not be staying in Spain and will be moved back to UK by road (most likely)

Just need to satisfy myself that we are not going to get landed with a large tax bill before we are allowed to board the ferry off the island (Majorca).

Thanks in advance.
Z1ppy.

 

[PlanB]

The matriculation tax is only due if you yourself are going to spend more than 183 days a year in Spain. How long the boat is there is irrelevant.

 

[z1ppy]

thank you.

Just out of interest, why on some adverts are brokers advertising "matriculation tax paid"?

 

[Hurricane]

I believe that if you were Spanish and were going to keep the boat in Spain as a Spanish registered boat, it would need to have had Mat Tax paid on it at some time

 

[z1ppy]

I believe that if you were Spanish and were going to keep the boat in Spain as a Spanish registered boat, it would need to have had Mat Tax paid on it at some time

ah ok. thank you.

 

[Hurricane]

ah ok. thank you.

Following my post.
I believe that if you are a Spanish resident and own a boat, the boat HAS to be registered in Spain.
Items like cars and boats have to pay Mat tax on entry to Spain (12% I believe).
So, by default, if the boat is Spanish registered, it HAS to have Mat tax paid on it.

When I looked into this, there are all kinds of other things that come up with Spanish registered boats - for example only Spanish qualified skippers/crew can sail a Spanish registered boat.
etc...

In your case, though and IMO, you don't need to worry if the boat is leaving Spain or Spanish waters. If it was to stay in Spain, the solution would probably be to transfer to the British register (either SSR or Part 1)

 

[Tranona]

Not sure that is right. There is no need to put the boat on the Spanish register (and get a Spanish licence) when you become resident on the basis that the boat will not always be in Spanish waters so can stay on the SSR. Matriculation tax has to be paid as that is applicable to all qualifying assets when you become resident.

There seems to be some doubt as to whether the condition for leaving on a non Spanish register is actually enforced.

 

[Hurricane]

Not sure that is right. There is no need to put the boat on the Spanish register (and get a Spanish licence) when you become resident on the basis that the boat will not always be in Spanish waters so can stay on the SSR. Matriculation tax has to be paid as that is applicable to all qualifying assets when you become resident.

There seems to be some doubt as to whether the condition for leaving on a non Spanish register is actually enforced.

OK - that makes sense.

 

[Deleted User YDKXO]

I was caught by the matriculation tax purge when I berthed my boat in Majorca in 2008/9. My mistake was to ask a local company, who also happened to be a charter agent, to provide guardiennage services for the boat. They suggested that I could earn a few bob if I offered my boat for skippered day charter through them and I thought what the hell why not. As it happens, the boat was never chartered during my time in Majorca but it was advertised on their website for charter.

To cut a long story short, the Spanish tax authorities arbitrarily decided in around 2008 to assess foreign owned boats offered for charter in Spain as businesses resident in Spain and therefore the boats were liable for their matriculation tax (actually Special Tax on Certain Means of Transport). Since my boat was advertised on this charter agents website, it was assessed as being liable and was actually notionally impounded until the tax was paid. In the end, after legal advice, I felt I had no alternative but to pay what was a considerable amount of money if I wanted my boat back and so I did. When in 2009, I heard rumours that the authorities were now assessing boats on which they had collected matriculation tax for additional fines of upto 75% of the tax paid, I took immediate action and moved my boat out of Spain altogether before I was caught again

The point of the story in your situation is this. I'm not a lawyor or accountant but my understanding is that the matriculation tax (and fines) attach to the boat not the owner. So it is probably worthwile asking if any boat you are considering buying has ever been offered for charter and, if so, whether there is any paperwork confirming that the matriculation tax has been paid. It might even be worth asking the local tax authorities whether the boat is subject to any unpaid tax. Sorry not sure how you do that but you would probably have to go through a local lawyor

Of course the likelihood is that the boat was never subject to matriculation tax, if it is foreign owned, and, if it was, it has probably been paid already so its not something to worry too much about but, as I say, it may be worth asking the question about charter