The marine industry, represented by the Spanish Marine Trade Association (ANEN) with the support of the Spanish Merchant Marine (DGMM), will achieve one of its principle goals: to grow as a business and industrial segment.

The Council of Ministers has announced elimination of Matriculation Tax for leisure boats that are operated for charter.

This measure will do justice to the nautical business charter activity and will equal the tax regulation of leisure boats used for charter and comparable to that applied on car rental. Until now, leisure boats used for charter supported double taxation: 12% on registration tax (for boats over 15 meters in length) plus 21% VAT.

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Recreational boating industry is one of the most growing and competitive segments due to its own and in addition, due to its capacity to develop nautical tourism, as is evidenced in equivalent Italian or French business markets.

After several years efforts 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.

– A resolution of the European Commission had expressed the disproportion of matriculation tax applied in Spain to recreational craft, violating the freedom to provide services and free movement of goods.


Madrid, June 28, 2013. – The “tax package” announced today at the Council of Ministers, will include the elimination of the 12% tax that is applied to the first matriculation of leisure boats or nautical sport craft, new or used, dedicated exclusively to charter activities and above 15 meters in length.

Up to date, an unfair and discriminatory tax applied only to our local nautical business activity and that when added to the VAT, amounts to a 33% charge.

This change has come through after lengthy negotiations by the marine industry, lead by the Spanish Marine Trade Association, that has defended the marine industrial and business segment’s interests before different official entities and business organizations.

“The involvement and support that we have received the past few years from Spanish Merchant Marine, has been fundamental in the achievement of this change. With the assistance of the current team managed by Rafael Rodriguez Valero, the Tax Ministry will approve elimination of matriculation tax for nautical charter, hence understanding that not to penalize the activity will bring forward greater benefits for the economy beyond the collection of a tax.”, has declared Carlos Sanlorenzo, ANEN’s Secretary General.

On the other hand, Mr. Rafael Rodríguez Valero, General Director of the Spanish Merchant Marine, has claimed: “This is another step in the commitment of the Spanish Government and the Ministry of Development in strengthening the competitiveness and efficiency of our economic sectors. This aim seeks to promote the development of the recreational boating segment, generating employment and economic activity, trying to diversify one of the main economic engines of our country: tourism. ”

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.

June 2013

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