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Recent commentaries on the 𝒑𝒓𝒐𝒔𝒑𝒆𝒄𝒕𝒊𝒗𝒆 𝑬𝑼–𝑼𝑲 𝒂𝒈𝒓𝒆𝒆𝒎𝒆𝒏𝒕 𝒄𝒐𝒏𝒄𝒆𝒓𝒏𝒊𝒏𝒈 𝑮𝒊𝒃𝒓𝒂𝒍𝒕𝒂𝒓 has suggested that the territory could, in a later phase, become part of the Union Customs Territory (UCT). This interpretation, while understandable at a superficial reading of the political understanding, 𝒊𝒔 𝒏𝒐𝒕 𝒔𝒖𝒑𝒑𝒐𝒓𝒕𝒆𝒅 𝒃𝒚 𝒂 𝒓𝒊𝒈𝒐𝒓𝒐𝒖𝒔 𝒍𝒆𝒈𝒂𝒍 𝒂𝒏𝒂𝒍𝒚𝒔𝒊𝒔.

Miguel Ángel Serra, Founding Partner of Legalley+, has recently published a dossier on corporate aircraft in Avion Revue Internacional, a leading Spanish-language aviation magazine founded in 1982 and widely recognised for its in-depth, high-quality reporting and long-standing tradition in aviation journalism.

In March 2023, Royal Decree 186/2023 introduced significant changes for chartering yachts in Spain, which I already advance in my in LinkedIn and Legalley’ Blog on March 24, 2023. This was promoted by the Spanish Yachting Association (ANEN), of which I am tax and legal advisor.

Last week, it was successfully completed the sale of an Azimut 70 yacht, measuring 22 metres in length and equipped with twin MAN V12-1400 engines (1,029 kW each), on behalf of one of our longstanding clients.

Legalley+ had the pleasure of attending Superyacht Investor London 2026 last March 3rd and 4th, 2026 in London, no doubr, one of the key events for the superyacht industry, bringing together investors, operators, service providers, and industry experts.

The sale of a 33-meter Ferretti Customs Line in international waters of Antibes, France, for one of our esteemed customers has been closed today. The most curious thing about this transaction is that it was planned to be closed in international waters off Mallorca and without proceeding to the definitive export of the vessel for the prior loss of its ‘Community good’ status. I

Miguel Ángel Serra, Founding Partner of Legalley+, analyses in Flynews the main tax aspects that corporations must take into account when operating executive aircraft in Spain, with special attention to VAT as a central element of this taxation.

Legalley+ has successfully completed the acquisition and registration of a second-hand Feadship +80m yachts for one of its most distinguished clients.