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V2669-22 ·29 December 2022 ·consulta-vinculante Medium impact
Tax

Tax treatment of British recreational vessels: temporary importation, return goods and registration

The Directorate General for Taxes (DGT) analyses the taxation of recreational vessels flying the British flag following Brexit. It addresses their customs status, the possibility of temporary importation, and the application of Excise Duty on Means of Transport and VAT.

In 6 key points

Lifecycle

2022-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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