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YACHT REGISTRATION TAX RELIEF TO END BEFORE 2019 IN SPAIN


On 31st December 2018, the Spanish Touristic Registration tax regime, which was established in the General Budgets Law passed on 4th July 2018, came to an end.


The provisions for the Spanish Touristic Registration tax regime are laid down in Royal Decree 1571/1993. It is a sort of Temporary Admission customs regime whereby non-Spanish residents could register a yacht under Spanish flag exempt from VAT (Non-EU residents) or Matriculation Tax (EU residents but not Spanish).


Matriculation Tax is a tax applicable to leisure yachts, new or used, when registered under Spanish flag or when they are intended for use in Spanish territory by individuals or entities residing in Spain or holding establishments located in Spain. The tax levied is 12% of the yacht’s value.


According to the preamble of the Spanish General Budgets Law 2018, the regime would no longer be applicable as it did not meet the requirements established by the VAT and customs regulations and neither accomplished its original purpose – to encourage the sales of Spanish-manufactured yachts – as the majority of yachts that benefitted from the regime were not built in Spain.


As a result, given that the regime will came to an end on 31st December 2018, yacht owners benefitting from the regime have had to choose one of a number of different options in order to keep their yachts in Spanish waters.


Read the story in full and understand what the options are at https://bit.ly/2PNwKdF CONSTRUCTION WORKERS UNEARTH REMAINS OF FIRST SAILOR TO CIRCUMNAVIGATE AUSTRALIA


Construction workers building the new London-Birmingham high-speed railway line have unearthed the grave of the Royal Navy sailor who gave Australia its name.


For 180 years the last resting place of explorer and navigator Captain Matthew Flinders has been lost among 40,000 other bodies in graves near Euston station. But archaeologists excavating St James’ burial ground to pave the way for the new HS2 terminus have identified the officer’s grave out of the thousands at the site. The lead depositum plate – breast plate – put on top of Flinders’ coffin when he was buried in July 1814 meant his remains could be formally identified.


As commanding officer of HMS Investigator, Flinders sailed from Portsmouth in 1801 to conduct the first circumnavigation of Australia – confirming it was a continent. Although he wasn’t the first man to use the term, his account of the voyage – “A Voyage to Terra Australis” – gave the new land its popular name.


His grave disappeared in the 1840s when the original Euston station was expanded into part of the cemetery. The headstone was removed and it was feared Flinders’ remains were lost; for a long time a myth persisted that he was buried under Platform 15.


“Matthew Flinders is one of those iconic characters from the golden age of the Royal Navy. He’s a household name in Australia but far less so here in his native land. He’s very much a forgotten hero of discovery,” said Matthew Sheldon, Head of the Curatorial Department at the National Museum of the Royal Navy in Portsmouth.


His grave disappeared in the 1840s when the original Euston station was expanded into part of the cemetery.


12 | The Report • March 2019 • Issue 87


Marine News


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