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V2669-22 29 December 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · importación temporal

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.

The question raised

Taxation of the entry or exit of British private pleasure craft in Spain for customs, Value Added Tax, and Excise Duty on Certain Means of Transport purposes.

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