ANEN formulates another binding consultation about the “Matriculation Tax” to the Directorate General of Taxation

The Directorate General of Taxation in their ruling on the 11th of July to a new binding consultation formulated by ANEN, in Collaboration with Miguel Angel Serra from Garrigues Lawyers and AEGY (The Spanish Superyacht Association) has clarified various confusing questions related to the “Matriculation Tax”, in cases  where a company or a person, resident in another member country (other than Spain)  charter in Spain a boat registered in an EU country (other than Spain).

In the consultation ANEN formulates various questions related to three distinctive scenarios:

- Regular charter in Spain by a non-resident company or person during the summer seasons.

- Occasional charter in Spain by a non-resident company or person  during some weeks in the summer.

- Occasional charter outside of Spain by a non-resident company or person, with boarding and disembarkation of passengers outside Spain.

In the following we detail the conclusions of the Directorate General of Taxation in relation to each of the questions formulated by ANEN:

- Regular charter in Spain by a non-resident company or person during the summer seasons.

The Directorate General of Taxation considers the owner of the vessel to have an establishment in Spain, which means that he/she should apply for an exemption according to the article 66.1.g) - exemption is granted in the Law 38/1992 for vessels that are dedicated exclusively for charter activities - but the owner can not use the vessel in Spain despite being a non-resident, as he/she is considered to have an establishment in Spain.

- Occasional charter in Spain by a non-resident company or person  during some weeks in the summer.

In this case, it is not necessary to apply for an exemption according to the article 66.1.g), and the owner of the vessel can use it in Spain always when:

   · The vessel is chartered only to persons who are not residents nor owners of establishments in Spain.

   · It is not understood that the non-resident owner has an establishment in Spain.

- Occasional charter outside of Spain by a non-resident company or person, including boarding and disembarkation of passengers outside of Spain.

According to the Directorate General of Taxation, two different scenarios can apply here:

1. The vessel is chartered only to persons who are not residents nor owners of establishments in Spain:

   · If the non-resident owner doesn´t own an establishment in Spain: he/she can use the vessel in Spanish waters without a need to apply for an exemption of the article 66.1.g).

   · If the owner has an establishment in Spain: he/she should apply for an exemption according to the article 66.1.g) and he/she can not use the vessel him/herself.

2. The vessel is chartered to persons or entities that are resident in Spain or own establishments in Spain. In this case the Directorate formulates two possibilities:

   · The owner applies for an exemption according to the article 66.1.g)

   · The charterer applies for the exemption according to article 66.1.ñ). In this case, the owner  can use the vessel in Spain once the charter in Spanish territory is finished. And the exemption should be applied for by each charterer for the duration of each charter contract. 

Lastly, the Directorate General of Taxation clarifies in their response to the consultation that the use and circulation outside of Spain of a vessel registered in EU (but outside Spain) will not  accrue the matriculation tax including when an exemption of the article 66.1.g) of the Law 38/1992 has been applied for.

As always, the range of scenarios that can apply in a charter situation are multiple. Therefore it is recommendable that any company or person who plans to charter his/her vessel in Spain seeks professional advice before initiating such activity.

Source: ANEN.