July 5th, 2018.- Last 4th of July, the Royal Decree 1572/1993 with regards to the Spanish tourist registration regime was repealed (Real Decreto 1571/1993, de 10 de septiembre, por el que se adapta la Reglamentación de la matrícula turística a las consecuencias de la armonización fiscal del mercado interior. ). Recreational boats with a Spanish tourist registration may be used until the end of the term of the registration, but may not exceed 31st of December 2018, in any case.
The tourist registration regime allowed non-residents to register provisionally their boats in Spain, without having to pay taxes that would be required to be paid by a Spanish resident, this is the Matriculation tax and VAT
It is a measure that has been applied for the purposes of fiscal harmonization at European level, which had already been applied in other EU member countries.
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