The applicability of VAT on APA funds and delivery fees is a controversial issue, as different jurisdictions have different approaches to the situation. We will try to provide here our view on the cor
In the 19th Century the Spanish government made the Canary Islands a free trade zone to promote economic development. When Spain joined the EU in 1986, special fiscal measures were deemed incompatible
As is well known, chartering in countries like France, Italy or Malta can benefit from really reduced VAT rates on charter fees. This is not the case in Spain. What is the reason why? Let’s find out
Most commercial yachts based in Spanish marinas are owned by European companies, which in many cases are registered for VAT purposes in their respective countries. It is very often that local Spanish
The temporary admission procedure laid down in article 250 of the Union Customs Code - Regulation (EU) No 952/2013, which came into force on 1 May 2016, allows non-Union goods intended for re-export t
To date, the current approach of the Spanish tax agency on yacht chartering operations in Spain is that this kind of income is classed as a business profit in accordance to the OECD international tax


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