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New guides on the latest Spanish tax and immigration developments.
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A UK resident owning a pleasure craft intends to move it to Spain for temporary use after obtaining residency authorisation. The DGT has ruled that, upon obtaining residency, the owner becomes an established person within the EU, which precludes the temporary importation regime and triggers the tax liability.
This ruling clarifies that obtaining residency in Spain changes the tax status of a vessel owner, potentially converting a temporary import into a taxable event under the IEDMT.
The tax team reviews your specific situation.
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