Spanish tax

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I apologise in advance if this question has an answer on the forum already, i could not find it anywhere.

Does the 183 days in spain matric tax mean in one year ie 1st jan to 31st dec, or 183 days in ANY 12 month period. In other words does the counter reset on each 1st jan?

Also i heard rumour of another tax if you are in spain on the 31st dec? Is this correct?

Thanks in advance

Charlie.
 
I assume this refers to the 'matriculation' tax on your boat. It appplies if you are in Spain for more than 183 days in any calendar year (the Spainsh financial year is the same as the calendar year). Your boat can remain in Spain for as long as you care to leave it there - it your presence which triggers the tax.

If you are planning to remain in Spain as a resident, then you can bring your boat into Spain exempt from the tax, provided you declare it as part of your 'household' when registering in Spain. There used to be a requirement to register the boat on the Spanish register but I understand that this no longer applies.

There have been a number of threads on the topic in the past.
 
This question has been tackled repeatedly over the last 6-7 years.
But this is my simplistic understanding
  • Cumulative (not consecutive) 183 days
  • In any calendar year 1st Jan-31st December
  • The owner, not the boat
  • Boats over 8m
Essentially this is an importation tax on Spanish 'residents' bringing their boats (or cars) into Spain / Spanish waters.
The mainland rate is 12% of the current value of the boat/car being imported. The tax can be avoided (but not the importation procedure) by declaring the boat/car within 30 days of the owner becoming Resident.

Now stand by for various counter-opinions . . . :rolleyes:
 
Basic rules on matriculation already covered.

"Rumours" may be in reference to the proposed "wealth" tax on personal assets (not just boats) proposed for Spanish residents.

If you don't become resident none of this applies to you or your boat. However, if you do intend becoming resident it will pay to take advice and do it properly.
 
Thanx for the info,

We are in portugal about to enter spain in early august.

I was concerned that arrival in august meant leaving winter marina 183 days later ie Jan. (we live onboard 365).

If it is 183 days in the calander year that makes things a whole lot easier! We can be out of spain by june!

Charlie.
 
It is quite simple really. If you are in any EU country for more than 182 days in a year they will consider you to be a resident and therefore liable for all the taxes paid by any local.

If your existing country of residence considers you to be still resident there, there are other considerations which will decide who wins.
 
We have been in Spain since the April of this year and will be going into Portugal in August which basically means we have been in the country 4 months. I presume this means that if we decide to winter in Southern Spain we cannot enter the country again until November.?

Do they know how long you have been in the country?

Even though I pay tax in the UK are they likely to hit me with a tax if I am here more than 183 days and have they done this to anyone?
 
There are many foreigners living in Spain not declaring themselves to the authorities. Sooner or later they will no doubt start seeking them out as they are losing a lot of revenue.

I would suggest that you keep some record of movements in case you are ever challenged to prove you are not resident if that is the case.

I have been questioned by the Guardia Civil when on board. They asked how long I had been at Sant Carles and I told them when I brought the boat in but said I come and go. They were satisfied with that.
 
Nostrodamus said:
Do they know how long you have been in the country?
Click to expand...
They don't. But if they suspect you've become resident, the onus of proof will rest on you to show you're not tax resident. So keep evidence of your absences.

Also, their tax year is a calender year, so a new 182 days cumulative will start on Jan 1st. Very useful . . .
 
Nostrodamus said:
We have been in Spain since the April of this year and will be going into Portugal in August which basically means we have been in the country 4 months. I presume this means that if we decide to winter in Southern Spain we cannot enter the country again until November.?

Do they know how long you have been in the country?

Even though I pay tax in the UK are they likely to hit me with a tax if I am here more than 183 days and have they done this to anyone?
Click to expand...

Nostrodamus,

If you enter Spain in September, you would have the rest of the year in Spain plus the first 183 days of 2013 before coming liable for the tax.

Some pointers:
1) On arrival in the first port in Spain (or the first decently organised one) in September or October, state from where you came in Portugal. Do so casually, as though it isn't important, but is relevant. Make sure it was the last stop in Portugal for which you have documentary evidence - marina receipt or whatever. Then if you are at any later time asked about your entry, you can refer to your telling of your arrival, and show the documents showing your last stay in Portugal. Job sorted.

2) The "authorities" in Spain are not overly interested in the niceties of exactly 183 days, and so on, if you are clearly a tourist, passing through on an extended stay, which could be much more than 183 days!!! What they are interested in is those freeloaders of whatever nationality who set up residence here, either afloat or ashore, and don't notify anyone, yet use the facilities paid for by everyone else. I'm referring to such mundane and almost invisible items as the footpaths, the street lighting, roads, if they drive or cycle, a police force to ensure their safety, etc, etc. Note that I have not mentioned medical services, as that is another whole can of worms. But I would like to include the "security" aspect of the medical services -- one thing that a country provides and costs money is the availability of emergency services if and when needed. So, I wouldn't be overly concerned about the 183-day limit if you are not establishing yourself (buying property or running a business) or staying a number of years in a fixed spot, or renting a house and living ashore for an extended period. Nobody is checking up on you to make sure you leave before the end of the 183 days period. And if you stay 240 days ?? No one knows it, or is interested in it, because there is no money in crucifying you in those circumstances. What they are interested in catching are those who have overstayed their welcome by a considerable amount, or by establishing themselves here on the QT.

Hope that explains the situation.

Plomong


PS: If someone fined you on day 184 of your stay he would, of course, be legally correct. But a judge, and probably more importantly, his boss, would give him a well-deserved kick in the rear end for pulling such a stunt. The limit is there to prevent the freeloaders, not to torture the innocent.
 
Plomong,
Thank you for taking the time to give a well reasoned explanation.
We are so happy in Galecia as it is a wonderful area made so by the people who cannot do enough to help you and let you join in with their lives.

We would quiet happily spend another year in the area but we will move onto Portugal soon.
 
Plomong said:
Nostrodamus,

If you enter Spain in September, you would have the rest of the year in Spain plus the first 183 days of 2013 before coming liable for the tax.

Some pointers:
1) On arrival in the first port in Spain (or the first decently organised one) in September or October, state from where you came in Portugal. Do so casually, as though it isn't important, but is relevant. Make sure it was the last stop in Portugal for which you have documentary evidence - marina receipt or whatever. Then if you are at any later time asked about your entry, you can refer to your telling of your arrival, and show the documents showing your last stay in Portugal. Job sorted.

2) The "authorities" in Spain are not overly interested in the niceties of exactly 183 days, and so on, if you are clearly a tourist, passing through on an extended stay, which could be much more than 183 days!!! What they are interested in is those freeloaders of whatever nationality who set up residence here, either afloat or ashore, and don't notify anyone, yet use the facilities paid for by everyone else. I'm referring to such mundane and almost invisible items as the footpaths, the street lighting, roads, if they drive or cycle, a police force to ensure their safety, etc, etc. Note that I have not mentioned medical services, as that is another whole can of worms. But I would like to include the "security" aspect of the medical services -- one thing that a country provides and costs money is the availability of emergency services if and when needed. So, I wouldn't be overly concerned about the 183-day limit if you are not establishing yourself (buying property or running a business) or staying a number of years in a fixed spot, or renting a house and living ashore for an extended period. Nobody is checking up on you to make sure you leave before the end of the 183 days period. And if you stay 240 days ?? No one knows it, or is interested in it, because there is no money in crucifying you in those circumstances. What they are interested in catching are those who have overstayed their welcome by a considerable amount, or by establishing themselves here on the QT.

Hope that explains the situation.

Plomong


PS: If someone fined you on day 184 of your stay he would, of course, be legally correct. But a judge, and probably more importantly, his boss, would give him a well-deserved kick in the rear end for pulling such a stunt. The limit is there to prevent the freeloaders, not to torture the innocent.
Click to expand...


That was certainly our experience, officials did check out yachts in Almerimar in the winter of 2010/2011 but they were only interested in those who had a year long contract and who had not registered. For those of us transitting, however slowly, they did not seem in the least interested with.
 
Apparently the regional government are going to make more efforts to attract yachts to Galicia so unlikely to upset anybody overstaying a while if obviously a tyourist.On the other hand the Guardia Civil have been known to fine people for staying over the time but you would have to be stationary in a port for a goodly period .....in reality there is no telling!!
 
How can they fine you for over staying?
I can see them trying to say you are resident and make you pay tax but I cannot see any way the Guarda Civil can fine you for overstaying!!
 
I was fined for over staying ,not alot and after paying the fine they gave me the choice of going or putting the boat under Spanish Flag,whih we did....anyway that was a while back.I have been back to the uk ,how has the summer so far been for you on the Galician coast?
 
Play it legally, and there are no fines through becoming a tax resident in another country of the EU. That means telling them you've become a tax resident, and telling them if you have foreign registered "means of transport" in the country with you.

You will, however, be expected to pay the same taxes, and obey the same rules which apply to locals, for your "means of transport". That includes cars and boats. Road taxes, insurance, equipment carried, licences - any of these may have to brought into line with local practice. Oddly, the EU does not require re-registering, although sometimes that's the easiest way to go, and some countries still push that approach.
 
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Nostrodamus said:
Even though I pay tax in the UK are they likely to hit me with a tax if I am here more than 183 days and have they done this to anyone?
Click to expand...

I think Plomong's helpful post must have answered many of your queries. As to income tax: Spain (and many other European countries) has a double taxation treaty with the UK, which means that you cannot be taxed twice on the same income.

As James France implied in an early post, this leaves the door open for two tax authorities to haggle over who 'owns' you. Various legal definitions such as 'ordinarily resident' apply, many of them less than definitive, but the odds are that in the case of someone moving around on a boat, the UK taxman would win -- especially if you have property, relatives and so on in the UK.
 
Thank you plomong for your answer, also everyone else who contributed , it cleared up any doubts i had over the timescales involved.

Charlie.
 
Sorry for the slight hijack Charlie but I believe we wanted the same thing. Thank you all for your replies from me as well.

Just one thing confuses me. I am sure I saw a post where some boat owners took their boats out of the country for a couple of days, got a receipt for a marina or fuel to show they were no longer in Spain and returned for another year. I may be confusing two issues...
 
macd said:
I think Plomong's helpful post must have answered many of your queries. As to income tax: Spain (and many other European countries) has a double taxation treaty with the UK, which means that you cannot be taxed twice on the same income.

As James France implied in an early post, this leaves the door open for two tax authorities to haggle over who 'owns' you. Various legal definitions such as 'ordinarily resident' apply, many of them less than definitive, but the odds are that in the case of someone moving around on a boat, the UK taxman would win -- especially if you have property, relatives and so on in the UK.
Click to expand...

Even if at the end of the day you do not end up out of pocket (because of the double tax agreement), you will still be required to file tax returns with both countries and then go through "the system" (rather than deciding for self that one is ok!). For some countries a failure to report is considered as tax evasion, even if the end result is that it is not.

Simplest answer if you don't want to "accidently" become resident somewhere is not to move to a country forever. 6 months seems to be the rough rule that someone stops being a visitor (IMO quite generous - come to my house and if you have not gone after a week you will be charged rent :D), but always best to check the rules in your chosen locale.
 
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