Spain and the "183 Day Rule"

[richardsussex]

I have read all the stuff about exposure to Spanish Taxes if you spend more than 183 days in any calendar year in Spain. No problem with that.

The one thing that I am not sure about is what happens if you take a trip on your boat outside of Spain during your stay over there. Does "the clock stop ticking" (ie the count towards 183 days stops) when you enter international waters (presumably 12 miles out at sea), or when you clear in to a foreign port outside of Spain? If it is the date of entering international waters, how would you prove this in the event of a dispute? AIS logs might or might not be available, and the boat's logs aren't really proof of anything.

On the other hand if you "days in Spain" accumulate until you clear in to a non-Spanish port you would lose a significant number of days from your allowance if embarking on a long passage.

Also, has anyone ever had any problems with this?

All replies gratefully received,

Thanks

 

[Daydream believer]

Cannot think why anyone would want to spend 183 days in Spain

 

[Bosun Higgs]

I cant imagine that having a spanish marina contract and nipping 12 miles out for a day or two will change your liability for the tax. I would have thought you needed to clear spain and clear into france or portugal for a week or two at least, and with no spanish berth / contract to return to. And it could easily be 183 days in any one year that is the qualification. But I do not know that

 

[Kisé]

Why?

Cannot think why anyone would want to spend 183 days in Spain

Good morning.


Why?


Thanks.

 

[Cardo]

In addition, the 183 day rule only applies to the person. The boat can stay in a marina 365 days of the year and you won't be liable for tax unless the government thinks you've been in the country for at least 183 of those days.

But how would they know?

 

[Sybarite]

In addition, the 183 day rule only applies to the person. The boat can stay in a marina 365 days of the year and you won't be liable for tax unless the government thinks you've been in the country for at least 183 of those days.

But how would they know?

1) The 183 day rule does not just apply to Spain. It's more or less a general rule. The UK add the proviso that it's 183 days in any given year but an average of three months taken over a number of years.
2) Actual presence comes down to the burden of proof by whatever means. In some cases the log book is accepted - unless of course it is suspected that it has been falsified. Often mobile phone records give a good indication.

 

[Tranona]

There is no systematic check on how long you stay in the country, and as noted it applies to you, not to your boat. It is up to you to arrange your affairs so as to achieve your objective. If your objective is to live on your boat in Spain then you should expect to become resident. If you are a visitor passing through, or spend part of your time on the boat, but live in the UK you would not expect to become resident in Spain. If you do want to live on your boat in Spain it is perhaps best to be upfront about it as there are significant advantages in voluntarily applying to be resident.

 

[capnsensible]

Cannot think why anyone would want to spend 183 days in Spain

What a strange post. Lots of people like Spain and Spanish people. I do and have made some great friends.

 

[capnsensible]

In addition, the 183 day rule only applies to the person. The boat can stay in a marina 365 days of the year and you won't be liable for tax unless the government thinks you've been in the country for at least 183 of those days.

But how would they know?

More and more I am being asked in Spanish marinas for my passport and sometimes also for crew. Details are recorded. Im keeping a personal record of my days in Spain just in case.

I chap I know who lived in Spain had some confusion over his tax status and his yacht was arrested in Ceuta by Spanish Customs some months ago. Court case pending. Its still there saw it last Thursday.

Doesn't pay to jerk em about with Spains current economic problems.

 

[GrumpyOldGit]

Most disconcerting to me is the currently unfounded rumour that the Spanish authorities can sieze your vessel after 183 days and demand import duty of 20% of their valuation of it !
Anyone had experience of or heard of this happening ?

 

[Wansworth]

Spain is very deceptive,seemingly laid back and mañana et al but they have an interest in boats coming and going because of the drug problem and illegal immigration.A word of advice,keep atidy folder with all paperwork and get it in writing witha name attached.

 

[capnsensible]

Most disconcerting to me is the currently unfounded rumour that the Spanish authorities can sieze your vessel after 183 days and demand import duty of 20% of their valuation of it !
Anyone had experience of or heard of this happening ?

Er, see my post immediately above yours..... He has been told that at the court case they will be going for import duty and IVA (Spanish VAT) too.