Luxury tax is not imposed
Not impose luxury tax (10%) recreational craft (polyester, with inflatable hull, etc.) with a length not exceeding 7.5 meters.
Not impose luxury tax (10%) in the engines of all types and regardless of total length of the vessel.
They require special contribution (5% of the annual objective cost of the vessel) in open-type motor boats, speedboats or not overall length of up to six (6) feet.
ANNUAL COST OF LIVING STRICT
1. BOAT OPEN-ENDED (speedboat or NOT)
? Up to 5 m 4.000 ?
? For more than 5 meters, an increase of 2.000 ? measure.
2. ACCOMMODATION WITH BOAT SITES
? Up to 7 meters 12.000 ?
? More than 7 and 10 meters 3.000 ? per meter etc.
3. REDUCTION OF DOCUMENTATION OF LIVING
3.1 Given AKINISIAS
CAUTION: The presumption applies only to the months-assignment.
For proof of years of immobility should be submitted with the tax return (E1) a certificate from the competent Port Authority for the exact time (start time and end immobility or stillness continued at 31 December of the year), which will result from the corresponding entries in a related book will be kept from it.
EXAMPLE: Pleasure boat-length open-ended five (5) meters has been presumed for use throughout the year 4.000 ?, but if the vessel used 3 months of the presumption to apply is 1000 ?.
DUE PALAIOTITAS 3.2
- 15% after 5 years
- 30% after 10 years
by, first, the record or register Small Vessels - V.E.M.S., depending on the total length of the vessel).
3.3 DUE TO AGE
30% for pensioners who are over 65 years of age.
3.4 DUE TO VESSEL TYPE
- 50% for sailboats with accommodation spaces and
- During the same 50% for recreational vessels manufactured in Greece on
entirely of wood, from the Greek naval tradition.
4. Permanent residents abroad
The presumption does not apply to private recreational use, ownership or possession
5. COMMERCIAL VESSELS
Vessels for commercial use are not taken into account for the cost objective.