More on Spanish Matriculation Tax

jfm I believe this is something to do with the fact that Spanish buying their boats new pay a whopping 28% 16% IVA 12% matriculation.

I guess therefore they dont like the thought of a Spanish national driving a boat that hasnt had 12% paid on it.
 
[ QUOTE ]
jfm I believe this is something to do with the fact that Spanish buying their boats new pay a whopping 28% 16% IVA 12% matriculation.

I guess therefore they dont like the thought of a Spanish national driving a boat that hasnt had 12% paid on it.

[/ QUOTE ]

Personally, I believe that this has been the driving force for everything to do with matriculation and boats in Spain.

It makes sence to me as well - if you are going to spend most of your time in a country, then you should operate under the same rules as the people who live in that country.

Run this concept through to poor old GSkip's case where his company (whether it be a registered company or simply a trading entity) is making money in Spain.

However, I agree with Jez - they cant see past the end of their noses. Just think what the boating industry is doing for the local infrastructure - plonkers - there's only one other person who thinks like this - our PM.
 
One of my previous points may have been missed earlier buried in a longish semi rant

Is the same thing happening to other non-spanish EU boats or is it (as I suspect) a targeted campaign against british boats/owners
 
Interesting, I just read the whole thread and I was arriving at your very same conclusions (except that I would have said they don't like the thought of a Spanish national driving a boat that has had neither the 12% nor the 16% paid!!!).
See, as has been told, there's a whole list of legal reasons why they couldn't do what they're doing.
BUT, there's something else we should bear in mind.
Pleasure boats, particularly bigger ones, are one of the best examples of generalised tax elusion.
Surely not the bigger one in terms of absolute values, but definitely one of the most visible.
That's something everyone is aware of, and by everyone I mean including governments and fiscal authorities.
Now, times are tough. Very much so in Spain, among other Countries.
It's pretty obvious that this is the best moment to do something against such tax elusion.
A few will complain, but the vast majority of citizens will applaude.
Mind, this is not meant in any way to say that they're in their full legal right with what they're doing.
Just to say that it's not surprising.
And I would be equally unsurprised to see other Countries following such example.
 
Thnaks SunCoast. That's intrgiuing. So they're saying the matric tax is assessable on a Spanish resident individual by virtue of the fact he drives a non matric-paid boat. It's not merely assessable on an individual by virtue of his owning a boat, but also on someone who merely drives the boat.

That isn't what their statement said. It dealt only with ownership, not driving

Now, if an employee of a marina company (or whatever) drives the boat, the legal person driving the boat is recognised by most civilised countries as the company, vicariously through the employee, provided the employee is acting within the normal remit of his job (which we can assume is the case generally). But spain may not (under firm, unquestionable, EU law) charge 2 companies different amounts of tax just becuase one of them employs spanish Pedro to move a boat around a marina and the other employs English Peter to do the same duty (qua employee in both cases). If this is contested the Sp tax authority don't have a leg to stand on

Not that that is any comfort to those poor people who get the tax assessments and precintos, I know...

Blooody third world country
 
Is the same thing happening to other non-spanish EU boats or is it (as I suspect) a targeted campaign against british boats/owners
____________________________________________________________________

applies to any non Spanish flagged vessel. I had a friend in Banus hes belgium his boat flagged the same he got nicked.
 
Sorry to hear of your problem.

I employed a Spanish firm of lawyers early in 2008 to advise me on this tax. The law had been changed effective Jan 2008 and now this tax is an environmental tax. According to my lawyers yachts are liable for this tax and re-registration after being in Spanish waters for longer than 30 days, regardless of the residency of the owner. I have this in writing from my lawyers on their headed paper.

Sounds unlikely -- I queried it three times -- but they are adamant that that is what the LAW says. I don't think that the law is often enforced, but that's what it says, apparently.

A friend of mine runs a British flagged charter yacht in Spanish waters and he took advice from the same firm of lawyers....I think he uses a UK Limited company but I don't have the details. It can be done, legally, but you need to know how the mechanics work, and have a tame lawyer to advise you.

Forget gestors. Gestors are NOT lawyers. Get a lawyer. If it isn't from a qualified lawyer it isn't a legal opinion.
 
According to my lawyers yachts are liable for this tax and re-registration after being in Spanish waters for longer than 30 days, regardless of the residency of the owner.


Gulp.................... thats it then Spain is finished, about 90% of all Marinas are full of foreign flagged boats
 
[ QUOTE ]
According to my lawyers yachts are liable for this tax and re-registration after being in Spanish waters for longer than 30 days, regardless of the residency of the owner.


Gulp.................... thats it then Spain is finished, about 90% of all Marinas are full of foreign flagged boats

[/ QUOTE ]Yes, but in the same letter to me, they concede that this seems so 'unfair' (I don't have the exact wording to hand) that the law is seldom applied. The trouble is, what triggers them to take action? I have been watching this very closely for several years and have never seen a case where anyone has been 'done' unless they are clearly taking the 'p' by being long-term residents, home-owners or running a business. On the other hand, does one want the state to have that power over one's affairs?

I spent a lot of personal money getting a legal opinion, meanwhile the RYA has published its 'legal' 'opinion' -- but even after receiving the full written details from my lawyers, the RYA REFUSED to give me the authority for their 'opinion', they say they are not prepared to divulge their sources. The RYA 'opinion' seems to be broadly in line with this :- http://www.ybw.com/auto/newsdesk/20090511164013mbynews.html Like so many things that are free, it might not be worth what you didn't pay for it, especially when they are so coy about where their information comes from.

At the end of the day, to challenge any charge from the Spanish authorities, you need an opinion that the authorities will recognise and respect. The actual law needs to be cited (Spanish law is entirely codified). In some cases it needs to be interpreted by a lawyer -- NOT a gestor. More importantly, for most of us, there could be work-arounds but again, you need a professional lawyer or specialist accountant.

It sounds as though foreigners are leaving Spanish waters in large numbers. Perhaps they will eventually publish an explanatory leaflet but this is not a new issue. I fear that the reason there is no explanatory leaflet is because all yachts in Spanish waters for longer than 30 days are legally liable....that the authorities seldom follow-up cases other than those who are clearly resident is not the point. If people realised that the tax authorities COULD, if the wanted to, clobber them then most would leave. Hence no leaflet, no Government guidance.
 
[ QUOTE ]
And I would be equally unsurprised to see other Countries following such example.

[/ QUOTE ]

It may just be coincidence, but we had two tax inspections in the last 3 weeks in France, we've only had one in the previous two years. There were also police out checking car tax discs here today, proper police with guns, not traffic warden types.
 
See? You'd better consider Italy, guys.
Say what you want about the man, but as long as Berlusconi is in charge, boaters are safe! /forums/images/graemlins/grin.gif
 
Clive,

Just been offered a boat for quick sale. A Cranchi Enduro 39 2002 for a really low price. Owner is a brit retired in Spain. Boat is Uk registered. He is short of cash due to exchange rate and wants rid fast as he can not risk the Mat tax. He can not move it, the locals can not move it and he can not get a berth in Gib!

Seems this has started a panic.

Interestingly I am a non-spanish resident and my boat is kept dry racked in Spain and is thus out of commision except when in the water so i am theoretically safe! We shall wait and see and I am now not buying a bigger boat to keep in Spain at any price until I fully understand how the CDS will deal with it.

I have heard they are looking at Marbella and Banus at the moment and watching foreign flagged boats.

This could single handedly kill off the Spanish boat market...which is already in a state of turmoil.

Paul /forums/images/graemlins/frown.gif
 
As of lunch time today there seems to be a bit of a slow down or pull back by the authorities. I am told that my boat will be released form precinto at 9am Friday. However I have to go to the customs office to sign. I dont yet know if I am being released on the understanding that I agree to pay Matriculation or released fully with no further action. All my advisors can gather is that for the moment I will be released. I fear that this will not be the end of it and it seems that maybe the customs officials have gone too far too quickly. and the reaction is so big will lawyers getting onto the officials in Palma they feel they need to pull back. the most important document in all this seems to be the 05 Matriculation exemption notice, if I had realised this was a requirement then I would have aplied for it. Like wise the company who arrange my licencesing in Palma say they have not done this for years as the Balearic goverment and the maritime authorities say it is not required however the customs documentation clearly says theat this law was reviewed in 2008. It's a compleat mess and nobody knows or can clarify the regulations or even identify a basic guide line.

With regard to licensing I personaly feel that this will be the next big hit in Spain, as said above in the thread it would seem there is some truth in the Pedro sinario. There are many vessels which employ skippers in Spain to look after the boat and also drive it for the owner. These skippers usualy have YM commercialy endorsed however they are Spanish citisens driving British flaged vessels. are they at chance of matriculating the vessel ???
 
Thanks for the post, Gary.

It would be useful to know if this 05 Matriculation exemption notice is required for everyone. Does this apply to pleasure vessels as well as commercial ones?

I appreciate that you (or it seems anyone) dont actually know but it would be helpful (and others I expect) to know whatever you find out.

Good luck
Mike
 
[ QUOTE ]
[ QUOTE ]
And I would be equally unsurprised to see other Countries following such example.

[/ QUOTE ]

It may just be coincidence, but we had two tax inspections in the last 3 weeks in France, we've only had one in the previous two years. There were also police out checking car tax discs here today, proper police with guns, not traffic warden types.

[/ QUOTE ]

France....I am reading a book by Hampshire on Living and Working in France. There is a paragraph that says you may only keep your boat in France for 6 months before you become due for "duty and VAT". You need to re-export it before the six months are up. I don't have any other information, or the codes, but the chap seems to have been quite thorough so there is probably a basis of fact in there.
 
He can not move it, the locals can not move it and he can not get a berth in Gib!
_______________________________________________________________

Why cant he move it has it got a precinto notice on it or is he too frail? I dont understand. You are not a resident of Spain so you could keep it in Spain.

Where is the boat now?
 
Boat in Marbella. He is scared that if he moves it he will get caught and get a precinto notice put on it. Someone has really scared him! Someone is winding up Brit expat boatowners in Marbella for sure! I have offered to move it.....but I think this is the last straw. A dream turned into a nightmare. I think he should just hold tight...

I do not know the guy, a work collegue mentioned it to me today that he needed rid of it. Then I read the Update and the collegue made a few calls and it was the Risk of the Mat tax that made him want rid ASAP. It was already advertised as the lowest priced on I believe (not sure who with as not with MM)

Cheers

Paul /forums/images/graemlins/smile.gif
 
France has an annual tax on it's boatowners.

There is also an equivalent tax on foreign flagged boats belonging to French residents described as an annual passport duty, the rates for which are the same as for French registered boats.

All the details are explained in the annual publication Votre Livre de Bord by Bloc Marine.

(I am not sure that this is current, but this was certainly correct when I checked it 5 years ago).
 
You must log in or register to reply here.

Share this page

Top