I know this won’t interest many people, but for anyone with a boat you should be aware that bringing it into Spain for more than a total of 183 or so days in any one year can make you liable to legally import it, pay a tax (14%) on its value, and register it as Spanish (including making it comply with Spanish regulations), and be required to take a Spanish competence examination, in Spanish with no intepreter allowed.
This is a very unclear situation with the Law being interpreted and enforced very variably indeed, if at all. Comment from any of the respected lawyers and tax folk that cruise this forum would be very welcome.
For more information, take a look at http://www.telefonica.net/web2/grehan/isdmt
PS For all of you that think people with boats are r*ch b*str*ds, most of us have little other than our boats, some of us nothing else. ok ok I’m not asking for crocodile tears . . . !