In SuperyachtNews, Miguel Ángel Serra, partner at Legalley+, analyses the VAT treatment applicable to charter agreements where part of the navigation takes place in international waters.
Thank you MYBA and specially Pat Sakellari, Rob Dolling and Jane Adlington-Brumer. Being able to contribute to MYBA RIGUROUS, reliable and practical tacmx and legal guidance is both an honour and a responsibility.
We are proud to share that our managing partner has been recognized by the prestigious entity Best Lawyers in the fields of Tax Law and Aviation Law.
We are deeply grateful to our clients, collaborators, colleagues and friends for their continued trust. At LegaLLey+, we will keep working with passion and dedication to live up to this recognition.
On 15 October 2025, our partner, Miguel Angel Serra, took part as a speaker in the panel “VAT: Review and impact on yacht sales of the VAT Quick Fixes” during the Understanding Superyachts and Business Jet Tax conference, held at the NH Collection Constanza Hotel in Barcelona and organised by Quaynote Communications.
Legalley+ has successfully completed the acquisition and registration of a Sanlorenzo yacht for one of its most distinguished clients. After more than five months of negotiations, the transaction concludes with the completion of the flagging process, highlighting the firm’s expertise in complex transactions and its comprehensive approach to legal, tax, and financial advice within the superyacht sector.
Legalley+ has successfully participated in the sale of a 30-meter Ferretti yacht for one of its clients, reaffirming its expertise in complex transactions within the superyacht sector. This transaction reflects the firm’s comprehensive approach to legal, tax, and financial advice, ensuring security and efficiency in the management of luxury assets. We congratulate the new owners and the Legalley+ team on this achievement in the yacht business.
Legalley+ has made attended again the Monaco Yacht Show 2025, reaffirming its commitment to the yachting industry and high-value assets. During the event, visitors were able to admire stellar examples of naval engineering such as the MY “Valor,” an 80-meter steel-hulled Feadship, and the award-winning 107-meter MY “Mar,” built by the Benetti shipyard, among many others.
You will find below my recent article in SuperyachtNews written together by me (LegaLLey+) and my colleague Freddy Desplanques (Stream – Avocats & Solicitors), based on a very recent real case that have created a serious problem to a superyacht due to the divergent interpretation criteria of France and Spain in relation to ‘Temporary Admission’ (TA) regime and ‘Inward Processing’ regime (IPR).
We are very proud to share that our firm has been recognized within the highest level (TIER 1) of the ’Best Lawyers Firms‘ by the prestigious entity ’Best Lawyers’, which selects and distinguishes the best firms.
This recognition reflects the effort, excellence and commitment of our entire team to offer our clients the best legal service in the field of yachting, aviation and high-value real estate.