Do I have to file a tax return in any case?
Generally speaking, yes, although there are cases in which the first definitive registration of certain means of transport is not subject to taxation.
Maritime Media
The first registration of recreational or water sports vessels and boats, new or used, is subject to the tax, with the following requirements:
Those that are more than eight metres in length, in the ordinary or special ship registration register or, if they are not registrable in said register, the first registration in the register of the corresponding sports Federation.
WARNING : In all cases, regardless of their length, the first registration of jet skis defined in section 4 of article 70.1 will be subject to this requirement.
The length to be considered will be the one defined as such in the version in force on June 30, 2007 of Royal Decree 544/2007, of April 27, which regulates the flagging and registration of recreational vessels in the Seventh List of the Ship Registration Registry.
The following are considered recreational or water sports vessels and boats:
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Vessels that are registered in the sixth or seventh lists of the ordinary or special ship registration register or, where appropriate, in the register of the corresponding sports federation.
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Vessels other than those mentioned in paragraph 1 above that are intended for private recreational navigation, as defined in section 13 of article 4 of this Law.