SOS YACHTING - Fiscal representation services for yachts
Fiscal representation for yachts

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SPAIN: Spain allows yachts under T.A to perform charter activity

On 10th of October 2018 the Department of Customs and Duties of the Spanish Tax Agency published an information note clarifying that a yacht under TA can operate commercially in Spain, without prior import and release for free circulation in the UCT. Of course, in respect of the criteria of such scheme. It means that this kind of charter would only be possible as long as both the clients and their guests on board were non-resident in the UCT.

Andrea Tealdi