VAT on Spanish charters – The use and enjoyment provision

VAT on Spanish charters – The use and enjoyment provision
Spanish Matriculation Tax on private & business jets

Spanish Matriculation Tax on private & business jets
Superyacht Chartering VAT exempt in Spain

Superyacht Chartering VAT exempt in Spain
Transfer of residency – VAT and Matriculation tax

Transfer of residency – VAT and Matriculation tax
The Spanish Commercial Exemption: chimera or reality?

The Spanish Commercial Exemption: chimera or reality?
Spanish approach on APA and delivery fees

Spanish approach on APA and delivery fees
The Canary Islands, Ceuta and Melilla: Spanish special tax territories

The Canary Islands, Ceuta and Melilla: Spanish special tax territories
The day Brexit came true, a Spanish point of view

The day Brexit came true, a Spanish point of view
New Spanish Charter Regulation 2020

New Spanish Charter Regulation 2020
New Spanish Charter Regulation 2019

New Spanish Charter Regulation 2019
Chartering in Spain, Temporary admission

Chartering in Spain, Temporary admission
Chartering in Spain - Temporary admission

Chartering in Spain - Temporary admission
Charter yachts: Chartering and VAT registration in Spain

Charter yachts: Chartering and VAT registration in Spain
El IVA en el arrendamiento de yates

El IVA en el arrendamiento de yates
Termination of the Spanish Touristic Registration tax regime

Termination of the Spanish Touristic Registration tax regime
VAT on supplies of goods to commercial yachts. Spanish approach.

VAT on supplies of goods to commercial yachts. Spanish approach.
Customs – Temporary admission declaration. Spanish approach

Customs – Temporary admission declaration. Spanish approach
Chartering in Spain - Spanish tax agency new approach on withholding tax

Chartering in Spain - Spanish tax agency new approach on withholding tax
The Spanish tax system structure

The Spanish tax system structure
Chartering in Spain – Permits and licenses for commercial yachts

Chartering in Spain – Permits and licenses for commercial yachts
Yacht supplies - VAT refund for EU and non EU companies

Yacht supplies - VAT refund for EU and non EU companies
Yacht supplies - VAT regime on services

Yacht supplies - VAT regime on services
VAT – Treatment of sales intermediation

VAT – Treatment of sales intermediation
VAT – Treatment of charter commissions

VAT – Treatment of charter commissions
VAT - Reduced rate on chartering in Spain. A strange case

VAT - Reduced rate on chartering in Spain. A strange case
Matriculation tax - What is it?

Matriculation tax - What is it?
Matriculation tax – UBO

Matriculation tax – UBO
Matriculation tax– The difficult concept of establishment

Matriculation tax– The difficult concept of establishment
Matriculation tax – The concept of private recreational navigation

Matriculation tax – The concept of private recreational navigation
Matriculation tax – Lease over 3 months. Special situations

Matriculation tax – Lease over 3 months. Special situations
Matriculation tax – Refund

Matriculation tax – Refund
Matriculation tax - Exemptions in the use of yachts by Spanish residents

Matriculation tax - Exemptions in the use of yachts by Spanish residents
Matriculation tax – Territorial scope

Matriculation tax – Territorial scope
Matriculation tax – Sporadic embark of guests in Spanish territory

Matriculation tax – Sporadic embark of guests in Spanish territory
Non-resident income tax – International tax treaties

Non-resident income tax – International tax treaties
Non-resident income tax – Chartering without permanent establishment

Non-resident income tax – Chartering without permanent establishment
Customs – Temporary admission voluntary bonding

Customs – Temporary admission voluntary bonding
Customs – Temporary admission. Use of yachts by EU residents

Customs – Temporary admission. Use of yachts by EU residents
Customs – Spanish deferred import regime

Customs – Spanish deferred import regime
Customs – VAT and excise territories

Customs – VAT and excise territories
Spanish transfer tax - Berths

Spanish transfer tax - Berths
Excise duties – Bunkering in Spain

Excise duties – Bunkering in Spain
The tax inspection procedure in Spain

The tax inspection procedure in Spain
CFC rules in Spain (I)

CFC rules in Spain (I)
CFC rules in Spain (II) – attracting residency to Spain

CFC rules in Spain (II) – attracting residency to Spain
Yacht Valuation – Spanish official tax values. How they work?

Yacht Valuation – Spanish official tax values. How they work?
Wealth tax and yachts

Wealth tax and yachts
IGIC – What is it?

IGIC – What is it?
Trusts – Spanish approach

Trusts – Spanish approach
IBI and marinas – What is it?

IBI and marinas – What is it?
Personal income tax – Crew salaries in Spain

Personal income tax – Crew salaries in Spain
Personal income tax – Spanish residency criteria

Personal income tax – Spanish residency criteria
Rights and obligations of taxpayers in an inspection procedure

Rights and obligations of taxpayers in an inspection procedure
Sale of yachts. Delivery in international waters. Pros and cons

Sale of yachts. Delivery in international waters. Pros and cons
Spanish transfer tax - Yachts (II)

Spanish transfer tax - Yachts (II)
Spanish transfer tax - Yachts (I)

Spanish transfer tax - Yachts (I)
Customs controls – Cash. Spanish approach

Customs controls – Cash. Spanish approach
Customs controls – Weapons and works of art. Spanish approach

Customs controls – Weapons and works of art. Spanish approach
Customs - Temporary admission – Yachts held in companies and use by UBO. Spanish approach

Customs - Temporary admission – Yachts held in companies and use by UBO. Spanish approach
Customs – Inward processing relief in Spain

Customs – Inward processing relief in Spain
Customs – Returns good relief

Customs – Returns good relief
Non-resident income tax – Capital gains. Sale of yachts in Spain

Non-resident income tax – Capital gains. Sale of yachts in Spain
Non-resident income tax - Yacht charter and Permanent establishment - Taxation

Non-resident income tax - Yacht charter and Permanent establishment - Taxation
Non-resident income tax – Structure of the tax

Non-resident income tax – Structure of the tax
Matriculation tax - Limitations of the exemption for commercial yachts

Matriculation tax - Limitations of the exemption for commercial yachts
Matriculation tax - Relief for commercial yachts. What is it?

Matriculation tax - Relief for commercial yachts. What is it?
VAT - Sale of yachts and export formalities in Spain

VAT - Sale of yachts and export formalities in Spain
VAT - Sales of yachts in Spain subject but exempt of VAT

VAT - Sales of yachts in Spain subject but exempt of VAT
VAT - Lease schemes use and enjoyment provision. Spanish approach

VAT - Lease schemes use and enjoyment provision. Spanish approach
VAT - Long term hiring of yachts. Place of supply

VAT - Long term hiring of yachts. Place of supply
Yacht supplies - VAT & FCE in Spain?

Yacht supplies - VAT & FCE in Spain?
Chartering in Spain – VAT numbers

Chartering in Spain – VAT numbers
The Future for Yacht Chartering

The Future for Yacht Chartering
La reforma fiscal dispara el lloguer de grans iots a Espanya

La reforma fiscal dispara el lloguer de grans iots a Espanya
Chartering in Spanish waters - recent developments

Chartering in Spanish waters - recent developments
Following the right procedures

Following the right procedures
Yachting in Spain: A Legal Guide

Yachting in Spain: A Legal Guide
Adios matriculation tax!

Adios matriculation tax!
La Belle Classe

La Belle Classe
Chárter de superyates y megayates

Chárter de superyates y megayates
Tax law reassessment

Tax law reassessment
Spanish VAT issues

Spanish VAT issues
Уплати налоге и плаваи спокоино!

Уплати налоге и плаваи спокоино!
The Spanish boat tax system explained

The Spanish boat tax system explained
Buying a yacht in Spain

Buying a yacht in Spain
Day when the sunshine retirement dream dies

Day when the sunshine retirement dream dies


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