Spain has relaxed its ‘use and enjoyment’ rule for charters beginning in Melilla, enabling the country’s exclave on Morocco’s Mediterranean coast to reduce its VAT rate to just 0.5% this coming season. The rate is available to yachts that have ‘Union goods’ status, on any flag.
Melilla is part of Spain, but is not in the Customs Territory of the EU (TAU) or the Territory of VAT application (TAIVA). This also makes it a useful point in finalising Temporary Admission, as part of the Inward Processing Regime (RPA). As Melilla is part of the Territory of Application of Special Taxes (TAIIEE), it is also advantageous for tax-free refuelling and provisioning.
Aside from the financial benefits of using Melilla as a base, the city is an appealing destination in its own right, while offering some fascinating cruising possibilities along Morocco’s unspoiled coastline. Read all about Melilla in ‘The Y Yachting Itineraries’, here.
Melilla also has its own small airport — conveniently, directly next to the port — for private flights, while a number of daily scheduled flights provide ample international connections via mainland Spain. Larger private planes can use nearby Nador, just outside the city’s perimeter. By sea, Melilla lies 125 NM from Gibraltar, 290 NM from Ibiza and 680 NM from Monaco.
Melilla can accommodate yachts up to 240m and has 15 stern-to moorings for yachts measuring up to 50 metres.