JimB Sail

In January 2013 Spain announced an asset tax to apply to anyone tax resident in mainland Spain; ie, anyone spending more than 182 days per tax year (a calendar year) in Spain or within 12nm of the mainland Spain coastline. It is not clear whether the Balearics are included in this definition.

Many non-VAT paid leisure boats registered in a variety of countries cruise in Croatia. If these boats register in Croatia before 31 May 2013, they may be imported with only 5% VAT to pay. On accession to the EU on 1 July 2013, such boats will be VAT paid within the EU.

Details of Croatian registration can be seen at http://croatia.hr/Documents/2705/Information-for-Vessel-Owners-Regarding-Registration-of-Vessels-with-Croatian-Vessel-Registers.pdf

Additional customs duty (not above 2.7%) may apply to certain boats. It appears that to take advantage of this unique opportuntiy, vessels should apply as soon as possible to avoid the possiblity of the application being held up by bureaucratic delays.

In 2008 Spain designated a number of  "Posidonia Reserves" (Seagrass reserves), and provided mooring buoys which could be booked ahead so that yachts could still visit. In 2011several of these reserves did not lay buoys, but instead instructed yachts only to anchor in places free of the grass. For 2012 the buoys were laid. Some boats anchoring in reservations have been fined.