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Deleted User YDKXO
Guest
Could somebody at MBY explain why they are publishing a piece on their news page titled New advice on matriculation tax here http://www.mby.com/news/405042/new-advice-on-matriculation-tax-in-spain when the article is dated 11 June 2009? Not only that but the article fails to address the key issue with the application of the matriculation tax in Spain and that is the fact that some local tax authorities have chosen to apply the tax to foreign boat owners who offer their boats for charter in Spain. Whilst these foreign boat owners may not be personally resident for tax purposes in Spain, the tax authorities maintain that offering a boat for charter in Spain is engaging in a business activity in Spain. That in itself does not make the owner liable for matriculation tax but if the owner should use the boat for his own personal use as well as offering the boat for charter, then the owner is liable for Spanish matriculation tax.
AFAIK, despite stories of protests by boaters and the boating industry in places like Majorca, the Spanish authorities have not budged an inch on this issue. So any non Spanish resident with a boat in Spain should still be aware that offering a boat for charter and using it for personal use may well trigger liability for matriculation tax there
AFAIK, despite stories of protests by boaters and the boating industry in places like Majorca, the Spanish authorities have not budged an inch on this issue. So any non Spanish resident with a boat in Spain should still be aware that offering a boat for charter and using it for personal use may well trigger liability for matriculation tax there