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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. We are deeply grateful to our customers, collaborators and all those who trust in LegaLLey+, they are the ones who make this recognition possible.

We will continue to work with passion and dedication to live up to this recognition.

This year took place in Madrid, from May 8 to 10, 2025, the ‘Mediterranean Meeting 2025’, organized by IR Global, with the aim of strengthening collaboration and exchange of best practices among law firms in the Mediterranean basin.

In Legalley we have attended this exclusive meeting, where we have participated in conferences and round tables on business advisory trends in a global environment, established connections with more than 50 consulting professionals from around the world and enjoyed a program that combines professional debate with cultural and gastronomic activities in the historic centre of Madrid.

This Mediterranean Meeting 2025 has not only strengthened our network of contacts, but has also given us new perspectives to offer our clients even more innovative legal and tax solutions adapted to the international context.

From April 30 to May 3, 2025, the 40th edition of the Palma International Boat Show (PIBS) took place in Palma’s Moll Vell, consolidating itself as the inaugural event of the nautical season in the Mediterranean. Our founding partner, Miguel Ángel Serra, attended the show and actively participate by strengthening links and partnerships with other yachting industry actors. The PIBS was visited by more than 30,000 people visitors and the participation of 295 exhibiting companies, stood out for its focus on innovation and sustainability in the nautical sector.

The Palma Superyacht Village, this year located at Club de Mar, presented an exclusive selection of superyachts over 24 meters, available for sale and charter, as well as a wide range of specialized refit and maintenance services.

From 28 April to 1 May 2025, Miguel Angel Serra, founding partner of Legalley, joined the global yachting community at the 35th MYBA Charter Show in Portosole Marina, Sanremo. The event offered an exclusive preview of next‑generation superyachts and cutting‑edge sustainable solutions. Our team connected with leading brokers and captains to discuss emerging regulatory trends and new charter structures. These insights will help us refine the bespoke legal and tax services we deliver to our yachting clients.

You will find below my recent article in SuperyachtNews that addresses an important change in the treatment of the exportation to finalise the Temporary Admission (TA) in Spain, as well as the possibility to just sailing beyond the 12 nautical miles of Spanish territorial waters to sale a yacht under TA, before the new owner can re-enter Spanish waters for his maximum 18 consecutive months period. This was something that we did in many occasions outside territorial water off Valencia or Barcelona, returning to the ports of those areas, but was not possible to execute in outside the territorial waters of Palma de Mallorca, Ibiza or other Spanish regions, as it was not recognised by the corresponding regional Customs, which was a huge inconsistency at the state level and a big mess. Now this is allowed in any region in Spain, according to the argumentation provided by Customs, as a matter of interpretation provided by the European Commission. 

Article link: SuperyachtNews.com – Operations – Bringing legal coherence to the Spanish customs system

Once again, for the ninth consecutive year, I have had the honour of being a lecturer in the course of Nautical Broker – IME (Spanish Maritime Institute), dealing with subjects such as:

-Taxation in the nautical charter.

-Legal and fiscal aspects in the purchase and sale of superyachts and megayachts.

-Customs regimes applicable to superyachts and megayachts.

I would like to congratulate the IME for its excellent organization and dedication to professional training in the maritime sector, a pleasure to be part of this unique experience year after year!

The Spanish tax lease scheme, after the changes imposed by the European Commission in 2013, continues to bring Spanish shipyards clients buying around 20% cheaper than other EU competitors. In this article I explain how it’s possible to buy with such a relevant reduction, by using only a specific financing structure.

It was fantastic to attend las week to the ANEN Annual Congress in Malaga, an essential event for the Spanish nautical sector. Interesting presentations, great

Legalley+ buys another beautiful Ferretti 880 for one of its clients. The hectic acquisition and structuring process took more than four months, but the final result has been satisfactory for the client and this is our sole purpose.