ACTIVE IMPROVEMENT
Solution (TPA - RPA)
Smile! Gorian makes it difficult.... we make it easy!
ACTIVE IMPROVEMENT OF
VESSELS, YACTHS & SHIPS
(TPA - RPA - IPR)
Trafficking in Proficiency Activities (TPA)
Inward Processing Regime (IPR)
Inward Processing Relief (IPR) (inglés)
VAT EXEMPTIONS for Boats, Large Yachts, Super Yachts, Mega Yachts and Non-EU Vessels.
The TPA – RPA ACTIVE IMPROVEMENT FOR YACHTS is a VERY INTERESTING tax exemption for non-EU flagged vessels undergoing maintenance, repair or refit.
Customs Agent authorised by the AEAT. We are a customs agency specialised and experienced in customs formalities in the nautical sector. Recognised and associated with the national association of nautical companies ANEN.
Within the services we offer to the nautical sector, we are specialised in the complex management of the Inward Processing Traffic (TPA) – Inward Processing Regime (RPA), with the additional advantage of VAT EXEMPTION, which is one of our most demanded services.
An overview of the TPA - RPA Active Yachts / Boats Perfectioning
TPA or RPA for Active Enhancement?
Let’s start by clarifying that there is no difference between a TPA and an RPA. The Union Customs Code (UCC) uses the text Inward Processing (AP), depending on who you talk to, the “T” is used. “T” standing for Traffic or “R” standing for Regime in front of it. Regardless of the initial acronym both are the same service.
What is Active Improvement TPA – RPA ACTIVE IMPROVEMENT YACHTS / BOATS?
As a Customs Broker, Gorian Customs has the capacity and experience to apply for and ister any inward processing for any yacht / vessel and length in the following destinations: Spain, , Monaco and Italy.
The TPA – RPA ACTIVE TRAINING YACHTS / BOATS is a tax regime that has been designed to become a special tax exemption applicable to yachts and vessels flagged outside the European Union that undergo maintenance, repair or refit operations.
VESSELS In these cases, with the solution offered by Gorian Aduanas, vessels, super yachts, super yachts and mega yachts that undergo these operations are exempt from paying VAT, which amounts to 21% on all invoices related to maintenance operations, repairs or refurbishment work carried out on board and moorings while they are in Spanish territory.
In this way, we enable eligible yachts to benefit from the full tax exemption.
How can we help with your Active Vessel Improvement?
As specialists in tax, nautical, customs and fiscal management, Gorian acts on behalf of our clients’ own boats and large yachts. We offer comprehensive advice combining the customs, fiscal and nautical sector, transforming the management and maintenance of the active improvement of yachts / boats into an easy and efficient management for our clients. Taking care of the whole process!
Our extensive experience in the nautical and customs sector, results in a successful management of your TPA – RPA ACTIVE YACHT DEVELOPMENT.
We have the team and expertise to guide and guide our clients through the entire process. We ensure that all documentation, invoicing and services related to inward processing fully comply with the fiscal, nautical and customs requirements in force in Spain.
We evaluate each case and each management of our clients, offering personalised and tailor-made solutions, optimising fiscal, nautical and customs aspects associated with the maintenance and management of the recreational boats, large yachts, SuperYachts, MegaYachts and Ships.
Total Tax and Import VAT Exemption?
Yes!
Total exemption from Import VAT – Total exemption from Fiscal VAT:
The main advantage of inward processing traffic is the exemption from VAT in all aspects. Both on imports and on the invoices for the works.
This implies that 21% VAT on invoices associated with such operations during the period the vessel is under the inward processing regime.
We will offer the complete solution from advice, processing, opening, maintenance, invoicing and proper closure so that the maintenance of the vessel ceases to be a burden, and if not well managed, an economic risk.
How can inward processing traffic (IPT) be applied to vessels in the customs and fiscal context?
Discover all the advantages we offer with our solution for this attractive regime for vessels.
The TPA – RPA service we offer here applies and is especially relevant to Vessels, Large Yachts, Super Yachts, Mega Yachts and Foreign Flag Vessels.
This regime is designed to facilitate the carrying out of work in Spain and Europe without incurring the additional costs associated with VAT, such as, but not limited to, shipyard work, renovations, mooring, or any activity associated with the improvement, maintenance or repair of the vessel.
The proper management of inward processing requires the intervention of customs agents specialised in pleasure craft such as Gorian Aduanas.
Our team of professionals and collaborators are familiar with the legal and customs requirements, ensuring that the process is carried out in accordance with Spanish and European regulations.
Given the complexity of customs and tax regulations, owners of large vessels and yachts seek advice from experts in maritime law, customs law and fiscal taxation to ensure compliance and optimise the benefits of the TPA/RPA regime.
It is essential to updated information with local customs authorities or consult a professional yachting and customs professional for specific details on how the TPA applies to yachts in a specific country, as regulations may vary.
It is essential to have specialised legal and fiscal advice in the customs and nautical sector when managing the TPA of yachts in Spain.
Gorian Aduanas, being specialists focused on the nautical sector, we help you to evaluate the specific circumstances and requirements of each case, guaranteeing regulatory compliance.
The successful application of the Traffic Perfection Active (TPA) can help optimise the costs associated with yacht maintenance by mitigating the need to pay 21% VAT on all invoices.
Saving thousands of Euros, so that these operations are more efficient and financially attractive when carried out by experienced professionals specialised in the nautical sector, as we are.
Gorian Aduanas is ed as a Customs Agent authorised by the Spanish Tax Agency.
We are a customs agency specialised and expert in customs formalities in the nautical sector, specifically in the following operations:
- Trafficking in Proficiency Activities (TPA) –
Inward Processing Regime (RPA) – Inward Processing Relief (IPR) - VAT EXEMPTION for recreational craft, large yachts and ships.
- Import and Export of recreational craft and merchant vessels.
- FULL VAT and TAX EXEMPTION for commercial offshore vessels – under Art. 148 of the 2006 EU Directive
- Tax advice on the purchase and sale of recreational craft (companies) with instrumental or definitive NIF (tax identification number).
- Worldwide Homologation and European Marking {CE} – Marking of Recreational Craft (Directive 2013/53/EU, originally Directive 94/25/EC).
- Import by transfer of residence with exemption from import VAT and customs duties.
- Transfer / transport of pleasure boats and yachts for short or long distances.
GORIAN Customs is the ONLY customs agency with a naval expert and European CE Inspector on staff, who is part of the company’s management team. Our inspector is authorized by European Union agencies to certify and approve recreational vessels up to 24 meters in length using the CE Marking anywhere in the world, regardless of the location of the vessel or the shipyard.
The Difference
GORIAN
GORIAN Customs Representatives… a unique company in the Customs and Marine sector.
How do we stand out?
Our main driving force as a company is that the key of our team are part of the management of the company and therefore have an interest that goes beyond having a ‘fixed salary’, that is why they care about the well-being and longevity of the company and its clients.
Our general manager is a qualified marine surveyor and inspector authorised by the European Union to inspect and homologate recreational craft with the CE MARKING up to 24m in length.
That is why we believe you have never had it so easy. All the solutions needed to import, export and/or obtain CE MARKING for a yacht or pleasure craft under ‘one roof’ with the same company, without the need to subcontract. third party services; AND ANYWHERE IN THE WORLD WHERE THE SHIP IS!
With more than 12 years of experience specialising in the world of the nautical sector, GORIAN Customs Agents stands out mainly and notoriously in accompanying our clients through the complex formalities that they face with Europe and other official state bodies.
We don't just offer a service...
...we create your solution
In the event that after reading this page you consider that you could benefit from our TPA services, we recommend that you our professional team to ensure that you comply with all the relevant legal and customs requirements before starting the repair, improvement or maintenance of your boat or yacht.
Each case may be unique and having subject matter experts can facilitate the process and ensure the successful completion of your TPA/RPA management.
When you US, a specialist in customs and nautical management will review your case in order to assess it and offer you the best possible solution, personalised and adapted to your needs.
At Gorian Aduanas, we make it easy!
