Contestation of tax notification in Spain: issues of pleasure yacht temporary import in EU
17 April, 2018
5
In the framework of yachting practice, the client applied to Interlegal due to notification of Spanish tax authorities under which the client was forced to pay the European import VAT on yacht and interests for late payment, since the yacht stayed at the Spanish port (i.e. within EU customs territory) for over 18 months.
Although the sole yacht owner was non-resident company, notification was served not to the company but to the natural person determined by Spanish tax authorities as the regular yacht user.
Total debt recovery amounted to nearly 450 thousand Euros.
Interlegal lawyers studied case materials and drafted the client’s defense strategy jointly with the Spanish associated office San Simon & Duch. Interlegal senior lawyer Kirina Riashentseva and junior lawyer Marta Sverdlykivska led the case.