Spain hits boaters hard with Luxury Tax on all vessels over 8m in length. As normal in Spain there is a differing outcome according to whom you speak to. As I understand it, if you are a non resident i.e spend less than 183 day per year in Spain then the tax does not apply, however the law also takes into account the tax status of those who use the vessel, so transfering the boat to another person does not necessarily solve the problem. Residents are obliged to pay the 12% tax and import their boat onto Spanish flag. If non residents choose to pay the tax, they may keep their original flag state. Due to the complexities of this subject, legal advice should be sought.