Differences between List 6 and List 7: Which flag to choose?

The classification of the ship registry in Spain

The Spanish Ship Registry classifies recreational vessels into different 'lists' according to their economic or recreational activity. The two most common categories for pleasure boats and yachts are List 6 and List 7. Confusing the uses of these lists or using them improperly can lead to extremely severe administrative fines by the Civil Guard of the Sea or the Ministry of Finance.

List 7: Private recreational and sporting use

List 7 is reserved for boats intended exclusively for private, sporting and non-profit recreational navigation by their owner, family or friends:

• Use: Private and family. It is forbidden to charge a ticket or rent the boat under any circumstances.
• Taxes: Subject to payment of 21% VAT on purchase and 12% Registration Tax (if it measures more than 8 meters).
• Inspections: Periodic ITB every 5 years (for lengths over 6 meters).

List 6: Commercial use, charter, and schools

The 6th List is intended for boats engaged in lucrative commercial activities, mainly tourist rental (nautical charter), commercial sport fishing excursions or sailing school boats:

• Use: Commercial, tourist or educational. Legally enables you to charge fees for renting the boat.
• Taxes: Exemption of 12% of the Registration Tax (Model 05 of the Treasury) to promote business activity. The purchase VAT is deductible if a real and declared commercial activity is carried out.
• Inspections: Much more rigorous safety requirements, annual or intermediate ITB reviews and the obligation to carry professional-level radio communications equipment and approved rafts according to the number of authorized commercial passengers.