Spain one of the last countries to repeal the Tourism Registration Scheme for vehicles and ships

The new provisions introduced by Law 6 / 2018 on General State Budgets for 2018, published in the BOE of July 4 (can be found in this link) include the repeal of the second additional provision of the Royal Decree - Law 7 / 1993 of May 21, of urgent measures for the adaptation and modification of the Value Added Tax, of the Special Tax on certain Means of Transport, of the Canary Islands Indirect General Tax, of the Arbitration on the Production and Import of the Canary Islands and of the Special Rate of the Island Arbitron the Entry of Goods.

In addition, Royal Decree 1571 / 1993 of 10 September 1993 adapting the rules on tourism registration to the consequences of the fiscal harmonization of the internal market is repealed. Although vehicles and vessels on tourist registration may be used by the beneficiaries of the scheme until the end of the authorised period, they may not exceed 31 December 2018, in any event.

The repeal of the said RD is in line with the necessary fiscal harmonisation required within the European Union, Spain being one of the last countries to repeal the Tourism Registration Scheme for vehicles and vessels.

In the face of this new situation, ANEN is in contact with the employers of the car sector, ANFAC and FACONAUTO, to jointly present to the Ministry of Finance alternative solutions that minimize the negative impact that this derogation may have on the sectors, both automotive and nautical, and in particular nautical tourism.

We must take into account the potential and tractor effect of recreational water to attract quality nautical tourism to Spain, which would certainly be adversely affected by this measure, the impact of which will also affect the acquisition of recreational boats in our country by foreign buyers.