Boat Matriculation Tax

As the boat is already registered, then it depends on who sells it.

If it's sold by a dealer, then that dealer will charge IVA (VAT), so no other tax will be due by the purchaser.

If it's sold by a private individual, then the purchaser will have to pay transfer tax to Agencia Tributaria.

I assume the change of ownership will also have to be registered with the Registro de Bienes Muebles - the moveable property registry.

Hi Jim

Thanks for the insight into the transfer. I should have added the boat was sold by a Spanish national to a German buyer who then moved it to Germany. I am buying from the German national with a view to bringing it back to Spain; so a little more convoluted. 

As the boat was originally VAT paid and matriculation tax paid in Spain, I was assuming no further tax liability. Vat is not a problem here as the boat has Union Goods status, however I'm not sure if the matriculation tax is a one off payment and stays with the boat or if it can be levied again on a new (British) owner?

I'm sorry, but I don't know, and I've no idea what to suggest. 

It might be helpful if you could ask the present owner if he had to re-matriculate the boat in Germany. If so, then it might be similar to a car, in that it will have to have a new matriculation when it's brought back to Spain.

I'm guessing, but you might find that buying the boat before becoming resident might have some advantages. And I think that the length of a boat has some bearing on the application of matriculation tax.

I think you'll have to start chatting to people at the marina.

Hi Jim

Thanks for the additional thoughts, it is appreciated. I suspect this will be  a question for a marine lawyer/ tax specialist at some point. I will let you know what the findings are. 
Regards

Grah

To the best of my knowledge the Tax is only paid once on asset. I hope the German seller still has paperwork. We paid our tax last year. If you still need proper advice or help with it the person who did it for us was a man called Shazad from MSK Yacht Brokers based in Marina Salinas Torrevieja.

Hope this helps.

Thanks Anne 

That is really useful to know and yes, the original document is still available. Thanks for the contact details also !