All this has been achieved following the publication of the binding consultations of the Directorate-General for Tax

In December 2024, the Directorate-General for Taxes published two binding consultations (V2644-24 and V2645-24) concerning the tax situation of the megayate charter in Spanish waters. ANEN and AEGY have jointly analysed both consultations and consider it appropriate to make a number of clarifications.

Both associations stress that the December consultations do not change the situation established in March 2014 with the V0860-14 consultation.

The most relevant of these consultations, according to ANEN and AEGY, is the reiteration that the benefit of the registration tax exemption is not lost if the ship is leased on a timely and sporadic basis through a rental contract at normal market price and with the corresponding invoice, by persons or entities linked to the leasing company, owner or beneficiary Owner (BO), provided that those persons or entities are not resident in Spain or owners of establishments located in Spain.

It should also be noted that the specific reference to the owner or beneficiary Owner implies that, if the owner is not a tax resident in Spain and does not have an economic activity in Spain, he can make use of his ship, even if he is the owner. And the possible consideration of the ship as an establishment is in relation to the leasing company but not with respect to the owner or Owner.

In conclusion, where the owner or beneficiary Owner is not a tax resident in Spain and is not a holder of an establishment in Spain (the establishment being an economic activity other than that of the charter), the possibility that he may apply for and obtain exemption from the Enrolment Tax and lease his boat under the conditions described above is not altered.