For many years we maintained a boat berth in Guernsey. Last year I brought a new boat and since it was purchased and registered in Guernsey paid no tax.
Also last year we moved from Barcelona to Mallorca (Soller) with a view to spending each Spring and Autumn on the Island. We found the Island wasn't for us and have been fortunate in selling the property to a French family who wanted to take on the citrus groves and house.
The boat was moved in June from Guernsey to Mallorca (Puerto Banus) and we now intend to relocate it to Gib for the winter, before finding a long term berth somewhere else in the world.
My understanding is that if the boat is in Spanish waters for a period of 6-months tax becomes payable. Since I have no intention of paying tax my question is -- does Gib count as Spanish waters for the purposes of tax.
Clearly we have asked our legal folks for an asnswer, but as seen from many other posts on this site, valuable knowledge from hard won experience is available from people who have had direct experience of the Spanish authorities.
Any guidence and advice gratefully received.
David