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 boats and vessels for pleasure or water sports, new or used, is subject to the tax, with the following requirements:
That are more than eight meters in length, in the registry of vessels, ordinary or special, or, if they are not registrable in said registry, the first registration in the registry of the corresponding Sports Federation.
WARNING : The first registration of the nautical motorcycles defined in section 4 of article 70.1 will be subject in all cases, regardless of their length.
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 Vessel Registration Registry.
They are considered boats and vessels for pleasure or water sports:
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Vessels that are registered in the sixth or seventh lists of the registry of vessels, ordinary or special, or, where applicable, in the registry 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.