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V2661-22 28 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación de bienes

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.

The question raised

Taxation of the introduction of a private recreational vessel into Spain for the purposes of Value Added Tax and the Special Tax on Certain Means of Transport.

The DGT's ruling

The vessel is subject to the Special Tax on Certain Means of Transport upon its first registration or circulation in Spain. The exemption due to transfer of habitual residence is not applicable because the vessel has not been used by the interested party in their former residence. Furthermore, the introduction of the vessel into the territory subject to VAT constitutes an import subject to tax, as the requirements for exemption for personal goods are not met.

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