Spain/Portugal: 180 days rule

If what you refer to, relates to the Spanish ISDMT (so-called matriculation tax) charge, then that is about effectively being required to import a boat (or, more commonly, a motor vehicle - the principle is the same) by someone who has become (legally speaking) resident in Spain by virtue of living there for more than 182/183 days (cumulatively) in any year.
So, the charge hinges on the person, not the boat.
If the person falls into the category and the person owns a boat in Spain, then the boat (or car) will be considered to have been imported into Spain and the charge for regularising that paid. So it makes no difference where the boat was registered.

That is my understanding of how ISDMT used to apply, and I did a lot of research into it when I was in Spain. As you say, it was extensively discussed on YBW at that time and occasionally afterwards.

Things have changed a little bit since then, and I quote " . . . The law in Spain changed in January 2011 and it is no longer required that EU citizens resident in Spain re-flag their boats, so once you have applied for the exemption of the matriculation tax, as in many other EU countries, you will be required to pay the same boat tax as Spanish Citizens. . . . "

Another quote " . . .Current legislation in Spain about boats and boaters, have recently changed. In fact, from the 1st of January 2011, anybody is allowed to keep the boat with a foreign flag in Spain as long as the Special Tax over Boats is paid. This tax means the 12% of the value of the boat in the Spanish official lists for boats and cars. However, the older the boat, the cheaper the tax, and for boats older than 12 years onwards, the tax is ridiculous. . . . "

Another quote " . . . you can escape paying ISDMT tax (if you become tax resident) by reporting the fact you've imported the boat within 30 days - plus a few other conditions about length of previous ownership. . . "

PDF document on the subject http://www.iurismarine.com/articulo/26_Spanish_tax.pdf
Legal website report http://www.nauticalegal.com/en/repo...-de-matriculacion-a-embarcaciones-extranjeras
 
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Portugal has a somewhat different take in that it requires boats registered elsewhere that are based in Portugal to comply with local safety requirements. "Based" being defined as there for 180 days in a year. This is a new (2013) rule and it is not clear how well it is enforced, with reports in earlier years that visitors have also been inspected for safety equipment. Long threads on here on subject and advice (as also in the case of Spain) is on the RYA site.

BTW not sure that Schengen or non Shengen is relevant in relation to boats. There are different rules that apply EU wide to non EU registered boats in terms of length of stay, and in some countries such as Greece, specific shorter limits for cruising permits.
 
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OR4751 said:
A friend currently cruising the area informed me that the 180-day rule as applied in Spain/Portugal (often discussed on here) only applies to yacht registered in non-Schengen countries.

Is this true?
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Oh dear - confusion is about to reign again! The "180 day rule" could refer to a number of separate personal taxation and boat matters and they are different in Spain & Portugal. If you want definitive information on boat orientated matters in Portugal ( as opposed to personal taxation matters) then go to www.lagosnavigators.net and read the sections on Bureaucracy. The information there is tried and tested. For information on Spain you will need to look elsewhere. As far as I am aware, Schengen or non-Schengen boat registration has no relevance to any of these matters.
Good luck, you are about to enter a murky & confused world.
Fair winds.
 
EU registered boats visiting other EU countries are, as "Means of Transport" (MoT) potentially liable to obey all the rules of their host country if they are based in a host country longer than 180 days continually. This is the same rule which applies to visiting cars. For cars, it's pretty rigourously applied. For boats, this is only applied in some EU countries, and in some personal circumstances (tax residence, typically).

Completely separately, tax residence in any EU country is defined by the time you spend there (more than 182 days in a year, a tax year, or in 365 days - depends! Or if you have a business there). Your MoT held in that country must then meet local rules - though if you intend to return "home" it can keep its registration.

Boat movements are very lightly policed within the EU, and there's not big money in tracking what they're up to, so many countries just don't bother with this stuff.

BUT SOME DO! Detail on these matters can be found at http://www.jimbsail.info/going-foreign/time-abroad
 
Under international maritime law no country can enforce their safety regulations on a vessel of a foreign flag. This we know as we live on a British reg yacht in France and were visited by the local authorities and told we had to conform to the French safety regs. I argued the point that we were a British registered vessel and we complied with the British code of safety. Tehy backed down and have since left us alone. I spoke to a friend on one of their patrol boats and he agreed with me and stated that I was in fact right. We have a Colvic Watson 40 years old and when we came up from the med we asked about the 180 day rule in Portugal. We were told if we wanted to stay we would have to pay 2 tax's. One was €160 and the other one was €56 I am sorry but I can not remember what the tax's were.
 
theguerns said:
Under international maritime law no country can enforce their safety regulations on a vessel of a foreign flag.
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That is simply not true. Once you are in territorial waters the coastal state can impose any regulations they want. If you are deemed to be on "innocent passage" it is normal for "comity" to be applied, which means that the coastal state recognises the laws of the flag state.

In practice most states do not enforce their rules on visitors, although some do. France is one of those states that does not, and the reaction of your local authorities was probably more ignorance than a response to your attitude. Its official policy is currently not to enforce their rules on non French flagged boats, even when they are based in France. In Portugal however it is now different as from this year they are enforcing local safety equipment requirements on foreign flagged boats that are permanently based in Portugal, the qualifying period is 180 days, following the logic explained by Jim in his post above. It is too early to say how rigorously this new policy is being applied.

For further information on this subject there is a good summary of international law and how it is applied can be found on the RYA website.
 
theguerns said:
Under international maritime law no country can enforce their safety regulations on a vessel of a foreign flag. This we know as we live on a British reg yacht in France and were visited by the local authorities and told we had to conform to the French safety regs. I argued the point that we were a British registered vessel and we complied with the British code of safety. Tehy backed down and have since left us alone. I spoke to a friend on one of their patrol boats and he agreed with me and stated that I was in fact right. We have a Colvic Watson 40 years old and when we came up from the med we asked about the 180 day rule in Portugal. We were told if we wanted to stay we would have to pay 2 tax's. One was €160 and the other one was €56 I am sorry but I can not remember what the tax's were.
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Whoever told you that was wrong. For chapter and verse see:

http://www.lagosnavigators.net/html/bureaucracy.html

Regarding enforcement of local safety regulations, that is up to you. Try quoting International Maritime Law to the Portuguese Navy or Policia Maritima; I wouldn't.
 
theguerns said:
Under international maritime law no country can enforce their safety regulations on a vessel of a foreign flag. This we know as we live on a British reg yacht in France.
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Under international maritime law any country can enforce their safety regulations on a vessel of a foreign flag. This I know because I'm on a UK flagged yacht in Portugal. Jim and Tranona are spot on and I would add - the more you argue with the Navy or Policia Maritima, the greater the fine and inconvenience is likely to be. Do not *iss them off. Our boat was impounded just for not having a working bow nav light after some t*at hit us and knocked it off. Had to pay the police to survey it after I fixed it.
 
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