The Law 6/2018, of July 3, of the General Budgets of the State for the year 2018, considers that the regime of tourist flag registration, which regulates certain tax benefits, does not currently find any legal protection nor in the regulations of Value Tax Added nor in the customs regulations.
Therefore, expressly repeals RD 1571/1993 by which the Regulation of tourist flag registration was adapted.
At the same time, it establishes a transitory regime by virtue of which the vehicles and vessels that upon entry into force of this Law were in tourist flag registration under the RD 1571/1993, of September 10, (...), may be used by the beneficiaries of the scheme until the end of the authorized period, which may not exceed, in any case, from December 31, 2018, the date on which all the tourist registration authorizations will lose their validity.
Therefore, until the end of the transitory period indicated, the use of vehicles that have a tourist registration on the date of entry into force of Law 6/2018, will be limited to the term of validity of the authorization granted, which does not may exceed 31-12-2018.
In accordance with the foregoing, prior to the expiration of the authorization granted and, in any case, before December 31, 2018, all vehicles and vessels found under the tourist registration regime, and they intend to continue using in Spanish territory, must be provided with a license plate that enables them to do so. If you choose to obtain an ordinary Spanish registration, this will entail the requirement, in the case that the holder is resident in Spain, in accordance with the provisions of DA1ª of Law 38/1992, of the Special Tax on Certain Means of Transport . In addition, if the interested party enjoyed the Tourist Registration Regime as a resident outside the territory or the European Union, this requirement could be extended to import duties and Value Added Tax.
If this is your case, contact us in order to regularize the situation of your boat to the new regulations. Call us at 96567006 or contact us at e-mail aitamar@aitamar.com