Purchase Germany registered boat with VAT paid in Germany and IGIC paid in Canary Islands

[pandos]

The owner of the boat remains the same. Is there a chance for him to re-export the boat by RGR rule? But she is at Canaries almost 4 years!

Was the boat there for the full four years? Was it in European waters at any stage during that period? If it had been would this restart the three years...?