The Maritime Administration plays that large charter yachts that enrolled in the Special Register Canario (Rebecca) are not subject to tax registration. This interpretation may be extended to yachts from other records.

The most charter boats 15 meters in length, which make their activity in Spain or rented to residents are taxed at the excise duty on certain means of transport, known
with RT (IM). The rate of tax is 12% of the value of the yacht.
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