Spanish matriculation tax

[sailaboutvic]

I may not have worded the question well .
Forgetting british flag boats for a min ,
Say a French or German boat over stayed the 90 days in Portugal are they going to insist the skipper get residency or leave ?

Which is the same scenario as above ,
A british boat with and Irish passport skipper ?

Boat vat EU paid or not as we know dont come into it .
Nor the flag come to that.
Come to that Spain, Greece or anywhere else .
Just a question I'm wondering on .

 

[st599]

I may not have worded the question well .
Forgetting british flag boats for a min ,
Say a French or German boat over stayed the 90 days in Portugal are they going to insist the skipper get residency or leave ?

Which is the same scenario as above ,
A british boat with and Irish passport skipper ?

Boat vat EU paid or not as we know dont come into it .
Nor the flag come to that.
Come to that Spain, Greece or anywhere else .
Just a question I'm wondering on .

If the skipper was Irish and the boat was UK VAT paid, would his bigger concern not be the VAT bill?

Having worked in Germany when still an EU Citizen, there are two different processes :
Registration if you intend to stay more than 2 months
Certifying your right to stay (i.e. that you've found employment or are self-sufficient)

 

[sailaboutvic]

If the skipper was Irish and the boat was UK VAT paid, would his bigger concern not be the VAT bill?

Having worked in Germany when still an EU Citizen, there are two different processes :
Registration if you intend to stay more than 2 months
Certifying your right to stay (i.e. that you've found employment or are self-sufficient)

No A boat thats is UK vat Status has 18 months before he need to leave the EU and then its just as long as it takem to enter an non EU country before he can return , other words a boat could leave Greece sail into Turkey in the morning then return back into Greece in the afternoon and have another 18 months .
Adding to that if the boat was in the EU Dec 2020 , it be EU vat status and there be no vat problem .
Vat Status and flag as nothing to do with one another.
Although admittedly you can't be an EU residents ce and own a non EU vat boat , the same as you can't be a UK resident and own a non UK vat boat .


But that not what I'm asking.

Its always been the rule nothing to do with if you looking for employment or not,
that staying longer then 3 months in one country you have to register that your in that country but the rule as far as I know as never been applied,
So just wonder if a person on a british registered boat be it part 1 or2 that is EU citizens ( hold an EU passport ) will be ask to register because they over stayed the 3 month rule just because they happen to be on a british registered flag boat.

In which case it could be deem discrimination if other EU citizens in a French Germany flag boat are not being asked to do the same.
Now before anyone start going on about flag of boat or vat status dont matter regarding the 3 months rule .
yes I do know that .

Its interesting dont one think.

 

[st599]

No A boat thats is UK vat Status has 18 months before he need to leave the EU and then its just as long as it takem to enter an non EU country before he can return , other words a boat could leave Greece sail into Turkey in

No, that's temporary admission. An EU resident can't use temporary admission to bring a UK asset in to the EU, in the same way that a UK resident can't use temporary admission to bring an EU asset in to the UK. They would need to qualify for returned goods relief. Same as happens at the Swiss EU border where EU citizens can't bring a Swiss registered hire car in to the EU.

So in your original question, an Irish skipper couldn't bring his UK VAT status yacht in to the EU and keep it for 18 months, unless he was a resident in the UK.

 

[Grehan]

Reverting to the original question - see
Spanish residency and matriculation tax

Alex is unquestionably the go-to guy for authoritative guidance -

Alex Chumillas
Tax Marine
Marina Port Vell
C/Escar, 18
08039 Barcelona
+34 667 663 521
+34 932 218 201
Website: www.taxmarine.com
Email: alex@taxmarine.com

and
Spanish Residency and Boat registration

 

[sailaboutvic]

So in your original question, an Irish skipper couldn't bring his UK VAT status yacht in to the EU and keep it for 18 months, unless he was a resident in the UK.

There confusion,
you can hold a EU passport and not be an EU resident.
Take Mike of this parish he as a Irish and British passport , his boat is SSR which he intidel too as he lives in the UK and the rules apply to him. His boat as EU vat status , ( boat was in the EU 2020)
Legally he has free moment within the EU and as his boat is EU vat status his boat can stay in the EU .

Same applies as above but this time the boat is UK vat status in which case the boat has to leave the EU within 18 months
But He still has free moments across the EU .

Residency and VAT only applied where a owner keep his boat in the same country he is a resident, in which case the boat as to have a vat status to that country

 

[balder]

Hello,
I would like to add an info about the matriculation tax. As mentionned below, I have been desapointed to learn I should not stay more than 183 days in the sunny canarias islands without flirting with a possible disaster: become de facto a spanish resident and ... pay the matriculation tax on my boat.
I spoke this morning with a very exquisite lady in the Customs headquarter in Las Palmas. She gave me a different answer than what is explained by X or Y on the pontoons or marinas offices. Two situations must be taken in consideration:
1 you have sold everything in your country, you have no more house or official adress , so you are a real liveaboard. That means you are no more a fiscal resident in your country. More than 183 days in Spain, you are now a resident and must pay if you do not organize in time your status all import tax ( as matriculation tax on yachts)
2 you still pay taxes on your income and you own or rent properties in your country, you still keep an adress where you declare your profits or benefices to your administration. Good news! I f you provide a Certificat de residence fiscal ( sorry in french) to Agencia Tributaria ( aduanas dept) ,you will be authorized to enjoy your yacht in Spain more than 183 days in a year.You must bring it or post it with infos concerning owner(s) and yacht.
Sorry for my broken english, end of the day...

 

[PlanB]

Re 2, you can keep you boat in Spain all year without paying mat. tax but all other references indicate that as a non-EU person you cannot sped more than 90 days in 180 without residencia/matriculation tax.

 

[davethedog]

You can avoid paying the matriculation tax under the following circumstances:
1. You have owned the vessel for at east 12 months,
2. You apply for the exemption within 60 days of gaining residencia.
3. You require proof that you were not a tax resident in Spain the previous 12 months.

With these you can fill in the correct form and take this with your boat documents and then you can get a signed form stating the vessel is excempt.

If you sell the vessel within 12 months then the seller will become liable for the tax.

This is what I did and we now have the paperwork showing we are exempt.

DTD