Please be informed that today has been finally published in the State Official Gazzete (BOE) –see link below- the Law 16/2013 of October 28th, adopting measures regarding tax and environmental issues and other tax and financial measures, which includes the Matriculation tax exemption for charter vessels longer than 15 meters operating in Spain.

The tax exemption is regulated in article 6.Siete, letter g) of the mentioned Law. Consequently, as commented in my previous email and stated in Disposición Final Sexta (6th Final Provision) of the law, it will enter into force tomorrow (not following the general rule of 20 days after its publication). This is luckily the end of the legal process and I think that we all have to congratulate for this result.

Hope there is no need to continue with this long series of email which, from last July 1st, has tried to keep you duly informed on the progress of the legal proceeding.

Very best regards and have a good day!

https://www.boe.es/boe/dias/2013/10/30/pdfs/BOE-A-2013-11331.pdf

Miguel Ángel Serra Guasch, Lawyer – Economist, GARRIGUES, Palma de Mallorca