Torrevieja and ISDMT Tax

[alexchumillas]

But as its age related aswell, so does a 45 year old boat have to pay it? Yes. On the value of the boat.
Does the said boat have to then be registered in Spain, after this tax is paid? Depending to whom the tax is required.
How do they calculate how many days you have spent in Spain and how do they know? Probably they have records of rentals... or do you have to prove you havent? Yes you have to proof you are not resident, not teh tax authority.
Do they just say the boat has been here for 183 days?
They can check easily with the Marinas when the boat entered in Spain.
Is it the boat or yourself who shows the residency period?
Yourself are the one to show your residency period.
What exactly is this tax?
It is a tax created in 1992. Before that year boats were applied a tax called "luxury tax at a 28% rate". After joining the EU the maximum VAT accepted to be applied was 16%. In ordder not to loose the extra income, it was created the Matriculation tax.
What happened to freedom of movement of goods and people within the EU? It is completely accepted by the Spanish authorities. You can avoid this matriculation tax.

Regards,

alex@barcelonataxlaw.es

 

[Anonymous]

[ QUOTE ]

How do they calculate how many days you have spent in Spain and how do they know? Probably they have records of rentals... or do you have to prove you havent? Yes you have to proof you are not resident, not teh tax authority.
Do they just say the boat has been here for 183 days?
They can check easily with the Marinas when the boat entered in Spain.
Is it the boat or yourself who shows the residency period?
Yourself are the one to show your residency period.
What exactly is this tax?

[/ QUOTE ]
Alex, in the cases we know of, the authorities have demanded evidence to support the owner's claim. The onus is on the owner -- potential taxpayer -- to prove his 'innocence' and not the other way round. That is also the way it works in the UK, on the whole.

 

[ccscott49]

I guess I'd better start saving my airline ticket stubs, as I work in UK offshore, so I'm not resident in Spain, the boat is qat the moment, but I will be moving out very shortly!!

 

[John100156]

Alex/Lemain

Having just returned from Sant Carles I was told of this thread by JamesFrance. I have of course read many others on this subject!

I would like to thank you (and others) very much for sharing useful and meaningful information/guidance.

On a lighter note: Alex - please ensure you have adequate accommodation/space for future expansion of your practice because if you are correct and go on to prove it, I think you could be receiving a lot of business from many frustrated Brits in the future!

You could then compile a proven guidance document in English which I am sure many of us would happily pay for!

In the mean time, I intend to stay for less than 183 days and I am keeping an accurate record of all trips to Spain!

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