ManagoraMANAGORA
ESEN

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05)

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. What we charge you: €150. Official tasa (government fee): No fee: neither the application for prior recognition (Modelo 05) nor the declaration without prior recognition (Modelo 06) incurs any tasa (official fee) with the AEAT. What is avoided with this procedure is the registration tax, which is 12 % of the vessel's value (11 % in the Canary Islands).

Start this procedure →See all procedures

We request the prior recognition of the registration tax exemption for your vessel from the AEAT (Spanish Tax Agency), which is the step that must be taken BEFORE registering it. This is the procedure that allows a vessel intended for chartering to be registered in the 6.ª lista (6th list) without paying the 12 % tax on its value, and also resolves other cases requiring prior recognition. We verify that your activity fits the requirements, prepare the Modelo 05 with the business plan and submit it on your behalf; if your case does not require prior recognition, we submit the Modelo 06 and let you know before charging you anything. We notify you in writing of the four-year commitment: if the vessel changes its purpose before then, the tax must be paid.

What we charge you
€150
Managora's fee
€150.00 (21% VAT incl.)
Tasa (official government fee)
No fee: neither the application for prior recognition (Modelo 05) nor the declaration without prior recognition (Modelo 06) incurs any tasa (official fee) with the AEAT. What is avoided with this procedure is the registration tax, which is 12 % of the vessel's value (11 % in the Canary Islands).
Processing time
Usually decided in 1-2 months. It must be requested BEFORE registration: without this recognition, the Distrito Marítimo (Maritime District) will not register the vessel in the 6.ª lista without the tax being paid.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: 150,00 €: our fee 150,00 € (21% VAT incl.), with no official fee. This is a prior procedure and is independent of the vessel's registration, which is contracted separately..

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05): how is it filed?

  1. 1Answer the questions (around 6 minutes).
  2. 2We check whether your case requires prior recognition (Modelo 05) or if a declaration is sufficient (Modelo 06).
  3. 3Payment of 150,00 € (21% VAT incl.).
  4. 4Signing of the mandate and submission to the AEAT.

Which documents do you need?

  • •Invoice or purchase contract of the vessel.
  • •CE declaration of conformity for the vessel and the engine.
  • •Census registration in the activity (Modelo 036) if the purpose is chartering.
  • •Business plan or planned charter contracts, if you have them.
  • •DNI/NIF/CIF of the holder.

Legal basis and things to bear in mind

  • Framework: art. 66.1.g of Ley 38/1992 (exemption for vessels intended exclusively for chartering) and art. 65.3 of the same law (four-year commitment).
  • Prior recognition must be requested BEFORE final registration: without it, the vessel cannot be registered in the 6.ª lista without paying the tax.
  • If the vessel ceases to be used for chartering before four years, the tax must be self-assessed based on its market value at that time.
  • Natural connections: inscripcion_buque_recreo, declaracion_responsable_charter_nautico, modelo_036.

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05): frequently asked questions

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05): how much does it cost?

We charge you €150: our fee plus, where applicable, the fixed official tasa we advance. 150,00 €: our fee 150,00 € (21% VAT incl.), with no official fee. This is a prior procedure and is independent of the vessel's registration, which is contracted separately.. Managora's fee is €150.00, 21% VAT included (€123.97 net + €26.03 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: No fee: neither the application for prior recognition (Modelo 05) nor the declaration without prior recognition (Modelo 06) incurs any tasa (official fee) with the AEAT. What is avoided with this procedure is the registration tax, which is 12 % of the vessel's value (11 % in the Canary Islands)..

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05): how long does it take?

Usually decided in 1-2 months. It must be requested BEFORE registration: without this recognition, the Distrito Marítimo (Maritime District) will not register the vessel in the 6.ª lista without the tax being paid.

Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05): which documents do I need?

You need to have to hand: Invoice or purchase contract of the vessel., CE declaration of conformity for the vessel and the engine., Census registration in the activity (Modelo 036) if the purpose is chartering., Business plan or planned charter contracts, if you have them., DNI/NIF/CIF of the holder.. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Managora Gestion SL (company number B88823893) is a private company. We are not Agencia Estatal de Administración Tributaria (AEAT), we are not affiliated with, authorised or endorsed by any public authority, and this website is not an official government portal. What you pay on this page is our fee for preparing, signing and filing the procedure on your behalf: it is separate from the official tasa, which where applicable belongs to the authority and is shown to you separately. You can carry out this procedure yourself, directly with Agencia Estatal de Administración Tributaria (AEAT).

Shall we get started with «Exención del impuesto de matriculación de embarcación (boat registration tax exemption, Modelo 05)»?

We file it for you, from start to finish.

Start now →