Nautica - Asociación de Empresas Náuticas de Baleares

Las inspecciones llevadas a cabo por la Agencia Tributaria de Baleares en varios puertos deportivos de Mallorca, ha tenido una gran repercusión en los medios internacionales especializados en la náutica. Por su interés, reproducimos un artículo escrito por Benjamín Maltby en inglés a propósito de este tema y publicado en Boat International. Distribuida en 55 países, esta revista es la única de habla inglesa mensual dedicada a los yates de lujo.

 

En su exposición, Maltby destaca el esfuerzo realizado por FENIB, AEGY y AENB y se hace eco de la jornada celebrada el pasado 25 de junio en la Cámara de Comercio bajo el título ‘Oportunidades para la industria y el turismo náutico’.

'Opportunity for Change in Spain'
By: Benjamin Maltby
7 July 2010 / Boat International
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Inspectors from the Customs Surveillance Service impounded 30 large yachts in marinas across Mallorca in swoops in early June, as their owners had allegedly not paid certain taxes on them. Raids were carried out in Puerto Adriano, Santa Ponsa, Puerto Portals, Club de Mar, Real Club Náutico de Palma, Marina Port de Mallorca and Alcudia. This is the first time such an operation has been carried out in the Balearics, and the yachts will not be released until the outstanding claims are settled. Mr Raúl Burillo, representative of the Balearic Tax Agency, didn’t help matters by describing the allegations as ones of tax ‘fraud’ by wealthy yacht owners – a word which the local Spanish media repeated extensively. He said a second phase was being planned.

Since 1992, yachts owned by Spanish nationals (or residents) and yachts chartered in Spanish waters have been obliged to pay Matriculation Tax at 12% of the market value of the yacht. With Value Added Tax having been increased from 16% to 18% at the start of July this year, this means that it may be necessary to have paid out 30% of the yacht’s value before chartering in Spain.

Given that Spain is in all other respects a perfect cruising ground, it can only be the massive fiscal burden which means that the chartering of large yachts in Spain is virtually non-existent. There are estimated to be over 1,000 chartered yachts over 24 metres in length worldwide. Spain boasts fewer than 40 such yachts operating in its waters, of which there are only two above 30 metres and none above 40 metres.

Marinas are reporting a reduction of up to 30% in reservations so far this year, and many recently-constructed superyacht ports are struggling to sell berths. Owners are also aghast at the intimidating tactics used and the presumption of tax ‘fraud’ where owning companies are based in what the Spanish authorities consider, in their own wisdom, to be ‘tax havens’. Contrast this with France and Italy – where chartered yachts are welcomed, with many enjoying discounted fuel, services and provisions. The loss of income in Spain due to the absence of commercial yachts is estimated at €600,000,000 per year. According to the Ministry of the Economy, Matriculation Tax generated exactly €19,514,303 nationally in 2009, and €1,536,761 in the Balearics.

With the economic downtown hitting the Spanish yachting industry hard, it seems as if the raids across Mallorca have provoked a reaction which may at last start to make the politicians understand the self-defeating nature of their current policy.

The sector’s lobbying efforts have been co-ordinated by the Balearic Yachting Trades Federation (FENIB) – which brings together the Spanish Large Yachts Association (AEGY) and the Balearic Nautical Business Association (AENB). The associations’ memberships are swelling with people wanting to get involved and be heard. The Europeans in Spain organisation (EporE) has also been instrumental in bringing the crisis to the attention of local and national Spanish politicians. Further support has come from the Mallorcan Chamber of Commerce, who organised a meeting in Palma on 25 June entitled ‘Opportunities for the Yachting Industry and for Nautical Tourism’. Mr Tono Lopez, Secretary General of the European Peoples Party – the largest single political movement in Brussels – was the principal speaker.

Leaving aside the issue of Matriculation Tax being contrary to European Union law, the lobbying has a more fundamental aim: to change the Spanish politicians’ view of yachting from a display of frivolous wealth to be taxed as much as possible, to an economic engine redistributing vast wealth in a sustainable manner – creating quality tourism and supporting thousands of skilled jobs.

Owners looking to charter in Spain can take heart that the yachting industry in Spain is not taking matters lying down. While there is still a need for all owners to be certain about their and their yacht’s tax position before cruising Spanish waters, it may in the not too distant future become feasible to offer large yachts for charter in Spain: those who do take the plunge first may find it rewarding.