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V2661-22 ·28 December 2022 ·consulta-vinculante Medium impact
Tax

Introduction of a recreational boat from abroad is subject to special taxes and VAT

A Canadian resident moving to Spain enquires about the taxation of their recreational boat. The DGT determines that the operation is subject to the Special Tax on Certain Means of Transport and VAT, as the requirements for exemption due to residence transfer are not met.

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2022-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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