Spanish matriculation tax

[davethedog]

Evening all,

Just wonder if anyone can give me the definitive answer regarding the liability for paying Spanish matriculation tax on a boat?

1. Is there a time limit on a UK registered and flagged boat (vat paid) can remain in Spanish waters before becoming liable?
2. I know the person can only spend up to 182 days per year before becoming liable, but is that a calendar year (Jan to Dec) or a rolling 365 day period?

Cheers

Dtd

 

[sailaboutvic]

It's been some time since we spend time in Spain , we never had any problem , I do remember one year in Almerimar photo where taken of each yacht and a couple of brits did have a problem but it turned out both had apartments in Spain and one was running a business from his boat , we spend nine moths in Spain that year and didn't have any problem , one of our friends have been there for the last two years and they not said they had any problems .

 

[colind3782]

I've been in Empuriabrava for eight years with my boat on the UK SSR and no problems. I'm thinking that while we're in the EU there's no problem staying indefinitely as a person but who knows what's going to happen after? I work in the UK so I'm back and forth anyway.

 

[Graham376]

My understanding is that (at the moment) a boat can stay in Spain as long as you want but if you are seen to be there more than 6 months, you have to apply for residence and matriculate the boat. Plenty of people manage to stay under the radar such as a Dutch couple we met but, they then bought some land and the **** hit the fan as it became obvious they had been there for years in Chipiona marina. They had to pay IIRC €7k to import the boat.

 

[Grehan]

Re: Spanish matriculation tax - "ISDMT"

Yes, in general terms (a dangerous concept when it comes to law and tax) the boat can stay in Spain for as long as it likes . . . provided the owner stays no more than 183 days in any year. If they do (ie live in Spain, aboard or otherwise on dry land) then the vessel must be registered as Spanish, that is imported into Spain. And there is an importation/administrative tax (ISDMT) to pay, based on the boat's value. Don't ask me how that works!

The real legal expert on this is not on YBW - contact marine lawyer Alex Chumillas
http://www.taxmarine.com/alex-chumillas

This topic has been discussed many times on YBW over the last 15 years.

 

[Pavalijo]

We have spent more than 90 but less than 183 days in the Spanish Rias each of the last 2 years.
I contemplated applying for Spanish residency to allow us to continue our circa 5 month summer season in the event of a no deal Brexit.
However a friend suggested that having residency would leave us open to having to import the boat even if we stay there for less than 183 days - does anyone have any knowledge of this?

 

[One A.]

We have spent more than 90 but less than 183 days in the Spanish Rias each of the last 2 years.
I contemplated applying for Spanish residency to allow us to continue our circa 5 month summer season in the event of a no deal Brexit.
However a friend suggested that having residency would leave us open to having to import the boat even if we stay there for less than 183 days - does anyone have any knowledge of this?

Your friend is correct, also once under the Spanish flag you will also be required to hold the relevant Spanish licence.

 

[Graham376]

There's some info here about Spain - https://www.nauticalegal.com/en/art...icles/92-60-questions-on-recreational-boating

 

[capnsensible]

Your friend is correct, also once under the Spanish flag you will also be required to hold the relevant Spanish licence.

We are Spanish residents in the Canary Islands. We imported both the yachts we owned at the time. As well as the mainland tax, there was also a Canarian tax. It was.....and still is! Important that we are legal.

The boats were actually grossly undervalued by the customs dudes in Gran Canaria so the amount was not punitive. Yay.

We sold one of them a year and a half later to a non Spanish resident and got a great price because the taxes were paid.

Neither yacht was required to be reflagged so no issues at all about licences... not a problem for me anyway but not for the buyer either. So happy with that.

 

[Pavalijo]

Your friend is correct, also once under the Spanish flag you will also be required to hold the relevant Spanish licence.

Glad I pulled out then - my friend advised me just a few days before the boatyard owner was due to take me to meet his friend the mayor!

 

[duncan99210]

As the good captain notes, there is no need to reflag on importation of your boat. Flag is not relevant to tax status.
When we were living in Port Vell, Barcelona, this topic raised its head and the marina got a firm of lawyers in to give us a presentation on it. The experience of Capnsensible is reflected in what they said: reasonable valuations (based on age of boat and size not actual value), no need to change flag and no concerns about VAT status.
They also pointed out that if you imported your boat within a certain time from obtaining tax residency, then you could claim the boat as part of your goods and chattels on arrival and not need to pay the tax. I’ve no idea if that still holds good but well worth enquiring before going too far.