Solutions
NAUTICAL
Smile! Gorian makes it difficult.... we make it easy!
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IMPORT / EXPORT SHIPS and YACHTS
Our clients from the nautical world contact GORIAN Customs Brokers, when they are looking to import / export pleasure boats and yachts, due to the confidence that our staff is made up of specialised people with experience in the management of boats and yachts. They are trained and authorised to homologate, inspect, import, export and process the legalisations to import / export pleasure boats and yachts, inside and outside the European Union.
We strive to provide you with fast, professional, efficient and quality work.
Specialised in the nautical world, GORIAN Aduanas stands out for being recognised and associated with the national association of nautical companies ANEN and for offering pioneering, optimal and comprehensive solutions for recreational boats and large yachts or ships. Taking care of the nautical needs of our clients.
In GORIAN customs broker we take care of guiding and accompanying you hand in hand with the homologation (if required) for people who want to import / export pleasure boats and yachts.
We offer you an integral and efficient solution thanks to our experience of more than 12 years in the nautical sector working with yachts and recreational boats, which is why we consider ourselves expert customs agents in the nautical field.
¡ CONTÁCTANOS AHORA… LA PRIMERA CONSULTA ES GRATUITA !
Let us know where your boat is located and we will carry out all the necessary procedures and formalities adapted to personalised solutions for each of our clients, seeking specialised solutions for importing/exporting recreational boats and yachts.
Some Solutions Provided:
CE marking in accordance with current legislation: Directive 2013/53/EU (RCD II).
- EC Certificate (Declaration) of Conformity in accordance with the regulations in force: Directive 2013/53/EU (RCD II).
- Management of the ACTIVE Improvement Regime
- Management of the PASSIVE Improvement Regime
Tax advice on purchase and sale transactions
Imports and Exports of Ships
- Transfers by residence
Customs Inspection Files
Tax advice to companies
Tax planning related to Yacht Charters
Tax clearance
Temporary importation of non-EU vessels
Transport of boats, yachts or ships
- Services of Skipper or Captain of navigation
Incorporation of companies (Spain and abroad)
- NIF applications (instrumental/definitive)
The Difference
GORIAN
GORIAN Representantes Aduaneros... una empresa única en el sector Aduanero y Náutico.
¿Cómo destacamos?
Our main driving force as a company is that the key members of our team are part of the management of the company and therefore have an interest that goes beyond having a ‘fixed salary’, that is why they care about the well-being and longevity of the company and its clients.
Our general manager is a qualified marine surveyor and inspector authorised by the European Union to inspect and homologate recreational craft with the CE MARKING up to 24m in length.
That is why we believe you have never had it so easy. All the necessary solutions to import, export and/or obtain CE MARKING for a yacht or pleasure craft under ‘the same roof’ with the same company, without the need to subcontract services from third parties; AND WHEREVER THE YACHT IS IN THE WORLD!
With more than 12 years of experience specialising in the world of the nautical sector, GORIAN Customs Agents stands out mainly and notoriously in accompanying our clients through the complex formalities that they face with Europe and other official state bodies.
We don't just offer a service...
...we create your solution
Steps to Consider
Importing/Exporting Your Boat
Step 1
Once you have found your Sailboat, Yacht, or any Recreational Boat, executed the purchase-sale contract and made the payment, then it is time to make plans to import/export Recreational Boats and Yachts.You'll decide which method of transporting your boat you'll choose: hire our transport services or use self-propelled transport?
Step 2
Contact Gorian Customs Broker and explain your situation so we can consider and prepare a customized solution.By hiring our services, you can rest assured that we will organize the necessary procedures to import/export recreational boats and yachts quickly and efficiently.We will inform you of your tax obligations and the options available to resolve them.
Step 3
Settle outstanding taxes and safeguard our clearance documentation as proof of proper import so we can handle future business dealings with the boat.If you don't require a physical inspection by the AEAT (Tax Agency), you can receive your boat or recreational yacht.If you require a physical inspection by the AEAT (Tax Agency), we will assist you with these procedures as well.
Step 4
Does your boat not come with CE approval / CE certification / CE marking? DON'T WORRY! We'll sort it out.Gorian Customs Agent has an authorized CE inspector on staff. We are fully prepared and trained to offer you the solution.We will inform you of your legal obligations to the European Union and how to resolve them.
Step 5
Once you've paid the applicable taxes and we've completed the necessary paperwork and confirmed that the boat is legal for use in European waters, all you have to do is relax and enjoy your floating gem!
Offices - DUA - Import/Export of Recreational Boats and Yachts
At GORIAN Customs, we facilitate all the necessary procedures and processes for complying with EU formalities, tax, and customs obligations when importing or exporting recreational boats and yachts, whether permanently or temporarily.
Entry and Exit of Vessels from the EU Customs Territory as established by the AEAT
The main step is to determine whether the vessel has European Union (EU) status or a recreational vessel or yacht that does not. This way, we can guide you through the customs formalities required for your specific case.
Boats and/or yachts with EU status and leaving the customs territory of the Union, regardless of their registration, are considered declared for export due to the fact that they cross the border. Therefore, they must present an Export Clearance (DUA) for these vessels.
We will help you process it, send us:
- Commercial sales invoice or purchase and sale contract
- Transport document (Bill of landing / Cargo manifest)
- Dispatch Authorization (We will send you a template and help you process it)
Yachts and recreational craft that do not have EU status and enter EU territory must present the Import Clearance Certificate upon entry into the TAU (Customs Territory of the Union).
You can also temporarily import your boat or yacht, even if it’s a charter!
It may be used for nautical chartering, with the limitation that said vessels may not be used by persons established in the TAU.
The holder of the authorization to apply for the Temporary Importation Regime (RIT) will be determined by the person in physical control at the time of crossing the border, which is the moment at which the vessel is cleared for temporary importation.
If the vessel enters the TAU with a prior charter contract, the holder of the temporary import regime will be the non-resident person or entity that owns the vessel or has the capacity to engage in chartering.
It should be noted that to qualify for the Temporary Import Regime: The vessel must be registered outside the TAU, in the name of a person established outside the TAU, and used by a person established outside the TAU. The entry of a recreational vessel into the Customs Territory of the Union will accrue VAT upon import, unless it qualifies for the Temporary Import Regime (TIR) or can be reimported as returned goods.
Finally, the entry and exit of vessels registered under a TAU flag do not require the presentation of an export/import DUA, as established by the Union Customs Code (UCC) and its implementing regulations (Delegated Regulation (EU) 2015/2446). We also move your vessel from the EU with transit operations.
We are available to answer your questions and provide you with personalized, personalized information about each process and procedure.
In order for us to carry out your import clearance, we only need:
- Photocopy of DNI / NIF
- Commercial invoice
- Transport document (Bill of Landing / Cargo Manifest)
- GORIAN Dispatch Authorization
Taxes and Registration of your Recreational Boat or Yacht
Special Tax on Specific Means of Transport
The Registration Tax is levied on the first registration of new or used recreational sports boats and yachts measuring more than 8 meters in length, in the ordinary or special vessel registration register or, if they are not registrable in said register, the first registration in the register of the corresponding sports federation. It is subject to tax in all cases, regardless of length.
However, the law establishes that recreational or water sports boats and yachts with a maximum length of no more than 15 meters, registered exclusively for rental activities, will be exempt from the tax.
Likewise, vessels that, due to their configuration, can only be propelled by oars or paddles, as well as Olympic-class sailboats, will also be exempt.
It is accrued when the taxpayer submits the application for the first definitive registration of the means of transport. To calculate the taxable base, we must differentiate between new and used vessels.
In the first case, the taxable base will be the amount used to determine the taxable amount for VAT or other equivalent taxes. In the absence of the above, the taxable base will be the total amount of the consideration paid by the purchaser.
In the case of the Canary Islands, the Canary Islands General Indirect Tax borne by the seller is excluded.
In the second case, when a used boat is purchased, the tax base will be the market value of the boat on the accrual date.
Tax rates according to each Autonomous Community:
- Peninsula and Balearic Islands 12%.
- Canary Islands 11%.
- Ceuta and Melilla 0%
Buying a Used Boat?
It is important to take the following into consideration if you want to buy, import / export used recreational boats and yachts;
The Tax Agency (AEAT) and the Autonomous Communities establish their own tables with specific tax rates for SOME (but not all) used recreational boats and yachts. This ensures minimal taxation for these vessels.
That said, according to Royal Legislative Decree 1/1993, of September 24, which approves the Consolidated Text of the Law on Property Transfer Tax and Documented Legal Acts and Royal Decree 828/1995, of May 29, which approves the Regulations of the Property Transfer Tax and Documented Legal Acts, when owning a recreational boat, the property transfer tax must be paid; which will be paid again by the buyer at the time of resale of the recreational boat.
An Important Point to Note...
Recreational boats and yachts under 8 meters in length are not subject to the tax. For this purpose, we can file a tax return with the AEAT (Tax Agency).
Particularities to take into account when presenting:
It must be submitted by the taxpayers in whose name the vessel is registered for the first time, regardless of whether it is considered to be EU or third-country merchandise (imported).
The special tax on specific means of transport is not deductible. Article 70 of Law 38/1992 establishes in its third section that, if the recreational vessel was registered in Ceuta or Melilla, but was definitively imported to the Peninsula, the Balearic Islands, or the Canary Islands, within the year following registration, the tax will be paid at the rates indicated for each corresponding community: the Peninsula, the Balearic Islands, and the Canary Islands.
If the final import occurs in the second year after registration, the 8% tax is required for importing the vessel to the Peninsula or the Balearic Islands, and the 7.5% tax is required for importing the vessel to the Canary Islands.
Likewise, if the import is made to the Peninsula, the Balearic Islands, or the Canary Islands in the third or fourth year after registration, the tax will be charged at a rate of 5%. Likewise, the aforementioned rates will also be applied to a special taxable base, i.e., the customs value of the vessel.
Law 38/1992, of December 28, on Special Taxes.
Foreign-Flag Recreational Vessels and the Special Tax
Currently, the special tax on certain means of transport applies to all recreational vessels, regardless of the flag they fly, except in a few specific cases.
In this way, the taxable base of said tax is calculated on the main registration.
Manufactured vessels (used or new) originating in a third country must provide a customs clearance certificate to continue processing legal procedures in Spain and the European Union. According to the AEAT (Tax Agency), it is a mandatory requirement to provide the import SAD (DUA), which demonstrates the importer’s proper compliance with customs procedures.
GORIAN will provide you with this certificate for your paperwork upon completion of our services.
Possible Taxes Applicable to Recreational Vessels as the case may be
The purchase and sale of your recreational boat or yacht.
The contract of sale is regulated by articles 1445 et seq. of the Civil Code.
In which it is established:
“By a contract of sale, one of the contracting parties is obliged to deliver a specific thing and the other to pay a certain price for it, in money or a token representing it.”
We provide you with a link where you can check the average boat prices, according to the BOE
Average selling prices for used boats. (See link)
Tax regime established for recreational vessels.
According to Law 37/1992, of December 28, on Value Added Tax: The purchase of recreational vessels will be taxed when the seller is a business or entity considered a taxpayer for VAT.
This tax will be levied under the Special Regime for Used Goods, based primarily on whether the vessel is new or used. For both, the tax rate will be 18%.
The above applies to:
Interior Deliveries
Intra-Community Acquisitions
Imports. (We can advise you on how to deduct VAT, as appropriate.) If the importer is a company and operates within its business area, the VAT paid on the purchase of the boat may be deducted. If the importer is an individual, the VAT paid on the purchase will not be deductible, which increases the boat’s purchasing power.
Rate for sports and recreational vessels, also called T-5
It is regulated by the Revised Text of the State Ports and Merchant Marine Law (RDL 2/2011) in its articles 223 to 230. The T-5 rate derives from a taxable event consisting of the use of sports or recreational vessels.
It will be accrued when the sports or recreational vessel is in the waters of the port’s service area or when the berth is made available.
Under this regime, the tax rate will be established for each permit based primarily on traffic statistics from the previous two years, thereby generating a global settlement for the amount corresponding to the occupancy considered.
Those covered by this scheme will be granted a 20% discount on their tax liability.
Property Transfer Tax (ITP)
Assuming that the vessel is considered movable property, when the seller or transferor is a private individual, the transaction will be subject to VAT at a rate of 4% generally based on the value declared in the purchase-sale contract.
Except for the different regulations by each Autonomous Community.
The Treasury Price Table for the Importation of Second-Hand Boats and Yachts
The Treasury’s price table for the import/export of used recreational boats and yachts for this year is published in the Official State Gazette (BOE).
Recently, the Spanish Government, through the Tax Agency, published the official Treasury table of official prices for means of transport. It serves as a reference and establishes the minimum or verified value price for calculating taxes on vessels.
This table is used to calculate certain taxes levied on recreational vessels, whether registered in Spain or abroad.
The publication of Ministerial Order HFP/1442/2021 of December 20 establishes the average selling price of recreational vessels. This price is used to determine various taxes levied upon the purchase and sale of vessels.
See the table of average sales prices applicable to new boats (See Link)
See the table of average selling prices applicable to second-hand boats (See Link).
Order HFP/1442/2021, of December 20, in the BOE
