The “tax package” which includes the elimination of the 12 per cent tax on leisure boats operated for charter was published yesterday in the Official State Bulletin, entering into force today (October 31st 2013).

Until now, leisure boats over 15 m. used for charter supported double taxation: 12% on registration tax (depending on the Autonomous community) plus 21% VAT.

This change has come through after lengthy negotiations by the marine industry, led by the Spanish Marine Trade Association (ANEN), in trying to make the relevant authorities aware of the difficulties in the marine industry. It seems that finally the changes have come through.  The whole boating industry applauds this decision which has always been a unanimous consensus. It is a very important step to restore competitiveness, both in the Spanish market and internationally, and gives a positive spin to the image that the public has of the recreational boating industry.

Although the matriculation tax will still be applied to pleasure boats intended for private use (over 8 meters), as a result of the changes applied to charter we understand that undoubtedly it will be a reference to continue modifying taxation in our industry and adapt our regulation to that of our neighboring countries.

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