Plomong
Well-Known Member
Re: IEDMT
[ QUOTE ]
Both are subject to the need to re-register cars, boats (whatever) that we have been talking about, within a 30 day period of the 'import' of the vessel. However, import is defined as after 182 day in case 1; and immediately in case 2.
[/ QUOTE ]
But IESDMT becomes due on arrival, OF THE BOAT. The tax-residency part is only there for use when the date of arrival of the boat can not be determined by other means (marina reports or receipts, etc). Then it is the date of start of tax-resident status of the owner that becomes the date on which the tax becomes payable (30 days grace, of course). A complicating factor is that a non-resident can apply for a tourist-registration, but I don't know what addition loops and twists that would bring to the table.
Note: owning 'an establishment' in Spain makes one tax-resident. The meaning of "establishment" has not been clearly determined yet. Some think it refers to a business of some sort (bar, restaurant, shop, or whatever), but I am more inclined, for other reasons, to consider holding any property as being sufficient to trigger tax-residency status, but I could be wrong.
[ QUOTE ]
Both are subject to the need to re-register cars, boats (whatever) that we have been talking about, within a 30 day period of the 'import' of the vessel. However, import is defined as after 182 day in case 1; and immediately in case 2.
[/ QUOTE ]
But IESDMT becomes due on arrival, OF THE BOAT. The tax-residency part is only there for use when the date of arrival of the boat can not be determined by other means (marina reports or receipts, etc). Then it is the date of start of tax-resident status of the owner that becomes the date on which the tax becomes payable (30 days grace, of course). A complicating factor is that a non-resident can apply for a tourist-registration, but I don't know what addition loops and twists that would bring to the table.
Note: owning 'an establishment' in Spain makes one tax-resident. The meaning of "establishment" has not been clearly determined yet. Some think it refers to a business of some sort (bar, restaurant, shop, or whatever), but I am more inclined, for other reasons, to consider holding any property as being sufficient to trigger tax-residency status, but I could be wrong.