Why importing a boat to the Canaries is different
The Canary Islands are in the EU customs union but outside the EU VAT area. A boat bought in Germany, Italy or mainland Spain pays no duty, but if it is staying for good it needs a customs declaration and is charged IGIC. From the UK, the USA or another third country there is also a full import declaration and duty depending on classification and origin.
For boats, IGIC is above the 7 % standard rate:
- 15 %: pleasure and sports boats over 8 metres long, and all jet skis.
- 9.5 %: other boats, with some exceptions.
- 7 %: Olympic-class boats and sailing dinghies, among others.
Registration tax and registering in Spain
The first registration in Spain of a pleasure boat over 8 metres, and of any jet ski, is subject to registration tax (IEDMT). In the Canaries the rate for boats is 11 % (12 % on the mainland) and for jet skis 13.75 %. There are exemptions with strict conditions, for example for boats used genuinely and exclusively for charter, or on a transfer of residence.
The boat is then entered in the Spanish ship register (pleasure craft go on the so-called seventh list) through the harbour authority (Capitanía Marítima). For that step you need proof that the taxes have been paid or waived.
How we bring your boat to Tenerife
- Online quote: on WhatsApp or by phone, with the boat type, length, beam, weight, year and location.
- Documents: we check the invoice, current registration and any exemptions.
- Transport: depending on size, on a trailer by road and ro-ro ferry from Huelva or Cádiz, as cargo on a ship, or under its own steam.
- Declaration and taxes: we declare the boat on arrival and handle the IGIC, any duty or the exemption.
- Registration: we guide you through registration tax and the papers for the register.
What we need from you
- Purchase invoice or contract.
- Current registration or flag certificate.
- Technical details: type, length, beam, weight, engine, year and, if available, the CE declaration of conformity.
- Passport or ID card, and NIE if you have one.
- If you are moving: your padrón certificate in Tenerife and proof of your previous residence.
Boat questions
If I sail the boat over from mainland Spain, is IGIC still due?
Yes, if it is staying in the Canaries for good: for IGIC purposes anything arriving from the mainland is an import, however it gets here. Temporary stays have their own rules, so tell us about your plans.
My boat is under 8 metres. Do I pay registration tax?
No, unless it is a jet ski. IGIC still applies, usually at 9.5 %. What counts is the official length in the boat papers, not the one in the advert.
Can I save tax if I move here with my boat?
Possibly. The IGIC transfer-of-residence relief covers pleasure boats if you have used them for at least 6 months before moving and do not sell, lend or hire them out for 12 months. Registration tax has its own exemption, which requires 12 consecutive months of residence outside Spain.
What if I buy the boat in the UK?
Since 2021 the UK has been a third country: a full import declaration, 0 % duty only if the boat has UK preferential origin, plus IGIC.