{"id":2336,"date":"2024-04-30T14:20:14","date_gmt":"2024-04-30T12:20:14","guid":{"rendered":"https:\/\/www.der-yacht-anwalt.de\/?page_id=2336"},"modified":"2025-05-04T10:57:55","modified_gmt":"2025-05-04T08:57:55","slug":"yacht-charter-spain-12-matriculation-tax","status":"publish","type":"page","link":"https:\/\/www.der-yacht-anwalt.de\/en\/service-for-yacht-owners\/yacht-charter-spain-12-matriculation-tax\/","title":{"rendered":"Yacht-Charter Spain &#8211; 12% Matriculation Tax"},"content":{"rendered":"<!--blockstudio\/blockstudio\/banner-->\n<div id=\"px-banner-blockstudio-fa2a856a2564\" class=\"px-banner  imageposition-left showaward-no textposition-middle\">\n\t\t<div class=\"image\">\n\t\t<img decoding=\"async\" width=\"1600\" height=\"600\" src=\"https:\/\/www.der-yacht-anwalt.de\/wp-content\/uploads\/2024\/05\/banner_yacht-charter-spanien_yachtanwalt.jpg\" class=\"attachment-Full Size size-Full Size\" alt=\"\" srcset=\"https:\/\/www.der-yacht-anwalt.de\/wp-content\/uploads\/2024\/05\/banner_yacht-charter-spanien_yachtanwalt.jpg 1600w, https:\/\/www.der-yacht-anwalt.de\/wp-content\/uploads\/2024\/05\/banner_yacht-charter-spanien_yachtanwalt-300x113.jpg 300w, https:\/\/www.der-yacht-anwalt.de\/wp-content\/uploads\/2024\/05\/banner_yacht-charter-spanien_yachtanwalt-1024x384.jpg 1024w, https:\/\/www.der-yacht-anwalt.de\/wp-content\/uploads\/2024\/05\/banner_yacht-charter-spanien_yachtanwalt-768x288.jpg 768w, https:\/\/www.der-yacht-anwalt.de\/wp-content\/uploads\/2024\/05\/banner_yacht-charter-spanien_yachtanwalt-1536x576.jpg 1536w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/>        \t <\/div> <!-- End Media wrapper -->\n\t\t\n    \n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u2693 Spain 2025: Matriculation Tax \u2013 Current Developments and Strategic Guidance for Yacht Owners<\/h2>\n\n\n\n<p>The Spanish <em>Impuesto de Matriculaci\u00f3n<\/em> \u2013 a <strong>12% matriculation tax<\/strong> based on the value of the yacht \u2013 remains a critical issue in 2025 for owners operating their vessels in Spanish waters.<br>This tax especially affects yachts <strong>over 8 metres in length<\/strong> used by individuals or companies <strong>resident in Spain<\/strong>.<br>However, <strong>exemptions are available<\/strong> under certain conditions.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udee5\ufe0f When Does the Matriculation Tax Apply?<\/h2>\n\n\n\n<p>The tax becomes payable if:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the yacht is <strong>registered in Spain<\/strong>,<\/li>\n\n\n\n<li>the yacht is used by a person or entity <strong>resident in Spain<\/strong>,<\/li>\n\n\n\n<li>the yacht is <strong>operated in Spanish waters<\/strong> without a valid exemption certificate.<\/li>\n<\/ul>\n\n\n\n<p>Note: The flag of the vessel (Spanish or foreign) is <strong>not decisive<\/strong>. What matters is <strong>use within Spain<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u2705 How Can the Tax Be Avoided?<\/h2>\n\n\n\n<p>An exemption may be granted if the yacht is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>used <strong>exclusively for commercial charter<\/strong>,<\/li>\n\n\n\n<li><strong>not used<\/strong> by the owner or persons related to the owner,<\/li>\n\n\n\n<li><strong>pre-approved<\/strong> for tax exemption by the Spanish tax authorities <strong>before<\/strong> charter operations begin.<\/li>\n<\/ul>\n\n\n\n<p>Of particular importance:<br>The yacht <strong>must not be used privately<\/strong>, not even by the <strong>Ultimate Beneficial Owner (UBO)<\/strong> if they are resident in Spain or have a permanent establishment there.<br>For non-resident UBOs without a Spanish presence, private use <strong>may be possible<\/strong> under strict conditions, <strong>provided it is commercially documented at market rates<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u26a0\ufe0f Risks and Consequences of Non-Compliance<\/h2>\n\n\n\n<p>The Spanish tax authorities monitor compliance rigorously. If conditions are not met, the consequences include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Retroactive imposition of the 12% tax<\/strong> on the yacht\u2019s full value,<\/li>\n\n\n\n<li><strong>Additional fines and interest<\/strong>,<\/li>\n\n\n\n<li><strong>Seizure of the yacht<\/strong> in severe cases.<\/li>\n<\/ul>\n\n\n\n<p>Particular scrutiny is applied to <strong>owner use without a documented, market-rate charter agreement<\/strong>. Repeated or improper private use can be classified as <strong>abuse or circumvention<\/strong> of tax rules.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83d\udcc4 Further Tax and Regulatory Requirements<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VAT (IVA)<\/strong>:<br>When a charter begins in Spain, <strong>21% Spanish VAT<\/strong> is due on the charter fee. Under certain circumstances, this may be recoverable as input tax.<\/li>\n\n\n\n<li><strong>Charter Licence<\/strong>:<br>Required for all commercial charters in Spain.<br>Licensing procedures vary by region (e.g. Balearics, Catalonia).<br>Additional permits are needed for yachts under <strong>non-EU flags<\/strong>.<\/li>\n\n\n\n<li><strong>Seaworthiness Certificate (<em>Despacho<\/em>)<\/strong>:<br>Before any charter begins, the yacht must be approved by the local harbour authority for operational safety \u2013 including inspection of safety equipment and crew qualifications.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\ud83e\udded Our Recommendation<\/h2>\n\n\n\n<p>Spain\u2019s tax and regulatory framework for yacht use and chartering is <strong>complex and constantly evolving<\/strong>.<br>Careful planning and specialist legal advice are essential to minimise risk and remain compliant.<\/p>\n\n\n\n<p>We offer <strong>comprehensive support<\/strong>, including:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Applying for a valid tax exemption,<\/li>\n\n\n\n<li>Drafting <strong>market-compliant charter agreements<\/strong>,<\/li>\n\n\n\n<li>Obtaining the required <strong>licences and operational certificates<\/strong>,<\/li>\n\n\n\n<li>Providing ongoing <strong>tax and legal advisory<\/strong> services tailored to your Spanish operations.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udcde Contact Us<\/h3>\n\n\n\n<p>We are happy to advise you personally:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Phone<\/strong>: +49 \u2013 69 \/ 663 779 0<\/li>\n\n\n\n<li><strong>Email<\/strong>: <a class=\"\">mail@der-yacht-anwalt.de<\/a><\/li>\n<\/ul>\n\n\n\n<p>We look forward to assisting you with your yacht project in Spain \u2013 efficiently, securely and with clear legal foresight.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The Yacht Attorney\u00ae<\/strong><\/h2>\n\n\n\n<p><strong>Your trusted expertise for compliant yacht structures in Spain.<\/strong><br><em>Experienced. EU-Compliant. Legally reliable.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n<!--blockstudio\/blockstudio\/frame-layout--><div id=\"fl-blockstudio-16139f5f5910\" class=\"fl px-frame-layout\" data-frame=\"lightbgbox\" data-layout=\"layout-full-reduced\" data-margin-before=\"large\" data-margin-after=\"large\" >\n    <div class=\"inner\">\n        <div >\n\n<h3 class=\"wp-block-heading\">Matriculation Tax and VAT<\/h3>\n\n\n\n<p>Before commencing any charter activity in Spain it is necessary to request a&nbsp;<strong>MATRICULATION TAX<\/strong>&nbsp;exemption from the Tax Agency. To do so, the owner or legal representative, must be registered for VAT, register an address in Spain and submit the documentation of the yacht. Acquiring&nbsp;<strong>MATRICULATION TAX<\/strong>&nbsp;exemption is a relatively easy process. That said, it is&nbsp;<strong>extremely IMPORTANT<\/strong>&nbsp;to note that, once the exception is authorized, it is imperative to fully comply with the following requirements:<\/p>\n\n\n<!--blockstudio\/blockstudio\/timeline-->\n<div id=\"blockstudio-d8877e400094\" class=\"px-timeline\">\n\t<div class=\"px-timeline-inner\">\n\t\t\t\t\t<div class=\"item\">\n\t\t\t\t<div class=\"content wp-block-columns is-style-gap-large columnlayout-column2080\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"headline wp-block-column\">1. The yacht must be used exclusively for charter.<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"text wp-block-column\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>Private or others commercial activities, i.e. sailing school or racing, are <strong>NOT allowed<\/strong> and the owner must provide evidence that the yacht has been chartered, if not the exemption may be revoked.<\/p>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"item\">\n\t\t\t\t<div class=\"content wp-block-columns is-style-gap-large columnlayout-column2080\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"headline wp-block-column\">2. The yacht cannot be lease to people linked with the owner.<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"text wp-block-column\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>This means that the partners of the Owner Company, directors of the Owner Company or relatives cannot use the yacht even when paying for it.<strong> Is important to highlight that this limitation is not applicable to associated people with permanent residence outside of Spain.<\/strong> For more information follow the link: <a target=\"_blank\" rel=\"nofollow noopener\" href=\"http:\/\/www.nauticalegal.com\/en\/reports\/154-alquiler-por-el-propietario-y-la-exencion-del-impuesto-de-matriculacion\"><u>http:\/\/www.nauticalegal.com\/en\/reports\/154-alquiler-por-el-propietario-y-la-exencion-del-impuesto-de-matriculacion<\/u><\/a><\/p>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"item\">\n\t\t\t\t<div class=\"content wp-block-columns is-style-gap-large columnlayout-column2080\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"headline wp-block-column\">3. The yacht cannot be leased for more than three months a year to the same lessee.<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"text wp-block-column\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<p>It is not necessary to comply with this requirement when the yacht is leased to a charter Company with the purpose of leasing to third parties.<\/p>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/div>\n\n\n\n\n\n<p><strong>Is vitally IMPORTANT to note that the Tax Agency will investigate and insure that all requirements are complied with on the commencement of activity in Spain. Furthermore an investigation can take place at any time over the following four years after the exemption is given and any irregularities can result in the application of the Matriculation Tax and a fine.<\/strong><\/p>\n\n\n\n<p>In relation to the VAT, when a charter originates in a Spanish port, the Spanish VAT of 21% in applicable. Obviously, the owner then has the right to tax deduct VAT paid for good or services contracted in Spain.<\/p>\n\n<\/div>\n    <\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\">The Charter License<\/h2>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>The yachting industry commonly refers to the compulsory authorization for chartering from the Government of the &#8220;Comunidades Autonomas&#8221;(i.e. Balearics or Catalonia) as a:<strong>&nbsp;CHARTER LICENSE<\/strong>. With the exception of Catalonia it is necessary to apply for a&nbsp;<strong>CHARTER LICENSE<\/strong>&nbsp;in all Mediterranean communities. In the case of the Balearic Island, which we consider of particular relevance being the foremost destination for charter yachts, the method known as &#8220;Responsible Declaration&#8221; is used. On the presentation of this document (&#8220;Responsible Declaration&#8221;) to the local authorities the owner declares that the yacht and the owner himself comply with all material and legal requirements to perform the activity in Spain. The principal legal requirements are to posses civil indemnity insurance and passenger insurance.<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Special consideration must be taken to yachts flying non-European Union State flags. European and Spanish law reserves the cabotage navigation (charter) for European Union flag vessels, with the exception of situations where no other similar EU flag vessel is available for charter. Due to this legal prevision, it is necessary to get a special authorization. Therefore in the case of non-EU flag vessel planning a visit Spain it is strongly recommended to apply for the&nbsp;<strong>CHARTER LICENSE<\/strong>&nbsp;with enough time to avoid delays or inconveniences.<\/p>\n\n\n\n<p>Note that in the case of non-European Union flag yachts it will be also necessary to show proof that import and VAT tax obligations have been met.<\/p>\n<\/div>\n<\/div>\n\n\n<!--blockstudio\/blockstudio\/frame-layout--><div id=\"fl-blockstudio-01ea4ee201b6\" class=\"fl px-frame-layout\" data-frame=\"lightbgbox\" data-layout=\"layout-full-reduced\" data-margin-before=\"large\" data-margin-after=\"large\" >\n    <div class=\"inner\">\n        <div >\n\n<h3 class=\"wp-block-heading\">Sailing authorization or Despacho<\/h3>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>The last step, once&nbsp;<strong>MATRICULATION TAX&nbsp;<\/strong>exemption and a&nbsp;<strong>CHARTER LICENSE<\/strong>&nbsp;have been obtained, is to pass the \u201csea worthy\u201d certificate, the&nbsp;<strong>DESPACHO<\/strong>&nbsp;with the Maritime Captaincy of the local Port Authority. The documentation required for a&nbsp;<strong>DESPACHO<\/strong>&nbsp;varies between each local Maritime Captaincy but usually includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identification documentation of the owner and vessel certificates<\/li>\n\n\n\n<li>Crew licenses and employment contracts<\/li>\n\n\n\n<li>Certificate of civil liability and passenger insurance<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<p>Only vessel certificates issued by relevant international authorities will be accepted. &nbsp;Special care must be taken when homologating Captain and Officers licenses to insure that the licenses comply with legal requirements of the country of origin under whose flag the boat sails.<\/p>\n\n\n\n<p>The&nbsp;<strong>DESPACHO<\/strong>&nbsp;is usually given for a period of three to six months and allows sailing in the area permitted by the vessel\u00b4s certificates.<\/p>\n<\/div>\n<\/div>\n\n<\/div>\n    <\/div>\n<\/div>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u2693 Spain 2025: Matriculation Tax \u2013 Current Developments and Strategic Guidance for Yacht Owners The Spanish Impuesto de Matriculaci\u00f3n \u2013 a 12% matriculation tax based on the value of the yacht \u2013 remains a critical issue in 2025 for owners operating their vessels in Spanish waters.This tax especially affects yachts over 8 metres in length [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":2294,"menu_order":14,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-2336","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/pages\/2336","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/comments?post=2336"}],"version-history":[{"count":0,"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/pages\/2336\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/pages\/2294"}],"wp:attachment":[{"href":"https:\/\/www.der-yacht-anwalt.de\/en\/wp-json\/wp\/v2\/media?parent=2336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}