PROCEDURE FOR BUYING USED BOAT

The complicated bureaucratic procedures that the authorities send us to buy a boat make that in the vast majority of cases the fans decide to use the services of a specialized manager, who will know the steps to follow, saving us time and complications. 
Even so it does not hurt that we know what all these paperwork consist of, that we familiarize ourselves with their names and know what they refer to in each case.
With this objective we carry out this article, we hope it will help you.

Buying USED BOAT: TRANSFER OF OWNERSHIP

It is perhaps the first of the papers that we must have, in case it is the purchase of a second-hand boat. 

Needless to say that in order to make this transfer, it is necessary that the boat is previously registered or, which is the same, legalized. 
The seller (that is, who in the Ship Registry is the last owner) must make a purchase-sale contract with the buyer. For this you must present all the documentation of the boat, this is:

  • Navigation license.
  • Photocopy of the property title.
  • Copy of the Seat of the Captaincy (stating the seller as owner).
  • Copy of the DNI.

The buyer must present a document attesting that he has paid 4% of the sale value of the vessel to the corresponding Treasury Administration, as a transfer of assets, in addition to his ID. 
With all this documentation, you can request the change of domain, for which we must arrange and fill in the corresponding form. 

This can be done:
  • In the own Maritime Captaincy in which the ship is registered: in which case all the indicated procedures will be done and after three months the new title of owner will be issued.
  • In another Captaincy: in this case must be sent to the Captaincy of the owner to be issued and returned to the Captaincy where it has been presented, where you will have to go to pick it up.
Once the interested party has the property title, this change of ownership must be noted in the leaves (roles) that are available for that purpose in the Captaincy.

REGISTRATION OF boAT

Either because it is a new boat or because it is the first time that your registration is requested in our country, we will need to carry out all the necessary procedures for your registration. Each of the cases will require adequate documentation:

  • NEW BOATS: when you buy a new boat, the company that sells it must give you an invoice with the VAT broken down, along with the corresponding technical documentation consisting of: the owner's manual and the written declaration of conformity. 
    With these three documents and depending on the type of boat, you should:
    • Boats of less than seven and a half meters: the Delegation of the Treasury will be asked not to be subject to the registration tax.
    • Boats of more than seven meters: 12% must be paid as registration tax, taking as a taxable base the same as the one calculated for VAT (specified in the invoice).
    After this, they will go to the Captaincy with all the documentation, requesting registration. The Administration must issue a title of ownership, a navigation license (role) if the ship is greater than 6 meters and a certificate of recognition or navigability which, depending on the length of the vessel, will be of one duration or another (without expiration for boats less than 6 meters).
  • USED ​​BOATS: coming from a foreign country, you must distinguish between three types:
    • Coming from the European Economic Community: boats with CE mark, used and built after 1998 and that have any flag. 
      In this case, your place of origin will not matter, since legalization can be done in any way (usually ships built in Europe but then sold abroad and now it is intended for resale in our country).
    • With flag but without CE mark: these are boats that have an EC flag, but do not have a CE mark, that is, they do not have an owner's manual or a written declaration of conformity. These are the ships that were built before 1998, the date on which this documentation began to be required. 
      In these cases, the necessary documentation is composed of:
      • Invoice without VAT (tax that is already considered paid).
      • Discharge of the original registration: which must be issued by the registration of the country of origin.
      The taxes to pay in our country are:
      • 4% of property transfers: calculated on the value stated in the contract or on the invoice.
      • If the boat is older than 7.5 years, a 12% registration tax must be paid. In case the ship is less than these years, you will not have to pay this tax.
      With this documentation in order, the new owner is obliged to go to a naval cabinet to homologate the ship, this consists of carrying out a series of tests and a series of plans that serve to replace the owner's manual; necessary for the Administration to issue the role, the property title and the navigability certificate.
    • Not coming from the European Economic Community: those ships that do not come from the EC are not legalized in Spain because the Administration does not allow it. 
      There is only one exception: demonstrate by construction certificate that when it was built it was done in the Community (which would be as in the previous case).


TOURIST REGISTRATION

The tourist registration is something exclusive of our country, especially thought to favor the tourism. Only those new boats that enroll for the first time in Spain can obtain it. 
It is granted every five years, with beneficiaries being foreigners residing in the EC, foreigners from outside the EEC and Spaniards residing outside of Spain. 
A community resident must pay 16% VAT, but not the registration tax (12%). On the other hand, non-residents in the Community will not have to bear any fiscal burden.
Being a new boat, it will have its CE mark and therefore have all the documentation in order to carry out the processing (that is, owner's manual and declaration of conformity), to which must be added the invoice and the documents that certify the payment of taxes (VAT and registration), in case they are necessary. 
Before all this, a customs agency must process the tourist plaque with which, along with the aforementioned documentation and passport, it will be possible to process the registration. These plates only have 6 months of validity, although they are granted for a year only means that you can navigate a maximum of six months throughout that year; being necessary to seal the boat the rest of the time.
Each time the boat is sealed, a bulletin must be filled out and presented. After six months you must ask for the renewal of this tourist registration. If you do not proceed with this procedure, you will be exposed to a penalty (either for not sealing or having sailed longer than allowed).


BOATS TO RENT

In the event that the transfer is made with a boat used for rent (those that are under the heading of List 6th), its owner will not be subject to the payment of IAE and VAT; so the contract is replaced by a VAT invoice issued by the seller on behalf of the owner. 
The rest of procedures are the same as in the case of a transfer of ownership; Once the boat is in the name of the new owner, he must go to the Mercantile Registry for registration.

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