Boat Berths (Amarre) & Maritime Matters
*The most expensive misconception: in Mallorca you do not buy a berth as freehold property — you acquire a time-limited right of use via a concession. The remaining term is value factor No. 1.*
Legend: ✅ official/multiply documented · 🟡 guideline/single source · 🔴 listing/indication only.
Amarre — what you legally acquire ✅#
amarre/punto de atraque = berth. In public ports it sits on dominio público marítimo-terrestre (Ley de Costas 22/1988) — inalienable. You acquire no ownership, but a derecho de uso preferente (preferential right of use) for the remaining term of the concession; afterwards it reverts to the public domain without compensation (reversión).
A berth advertised as "freehold" is in fact a right for a time — its value falls towards zero as the remaining term runs out. Always check the remaining term.
Concession & ports#
- Legal framework: state ports RDLeg 2/2011 (max. 50 yrs); autonomous ports (Ports IB) Ley
10/2005 + Decreto 11/2011 (35 yrs to date).
- Reform May 2026: autonomous concessions were extended to up to 50 (exceptionally 75) years
🟡 (implementation still in flux).
- Operators: APB (Ports de Balears, state: Palma, Alcúdia …), Ports IB (autonomous),
private marinas/clubs (Puerto Portals, Port Adriano, Club de Mar …). For private marinas, the operator's own concession term also counts.
Transfer (Cesión / Traspaso) ✅#
No free sale as with real estate:
- The
derecho de uso preferenteis transferable — but the concessionaire often has a **right of first refusal
(tanteo y retracto)**.
- Transfer of the concession itself: only with prior approval from the port authority.
- Pure use authorisation (Ports IB direct administration): personal & non-transferable —
exception: once only mortis causa for the same boat.
Risk: without approval there is no valid transfer — a central purchase/price risk.
Costs & taxes#
- Purchase price (
precio de cesión): set by the concessionaire, varying widely by port/length/remaining term.
🔴 Premium guide values (Puerto Portals): ~€68,000 (10 m) to ~€175,000 (12 m) — listings only.
- Ongoing:
cuota/maintenance,tasas portuarias/canon de ocupación. - Purchase tax: seller a business → IVA 21 %; seller a private individual → ITP (Balearic
rate) 🟡 — never both. (The old rates IVA 18 %/ITP 4 % are outdated.)
- IBI: concession holders are liable for IBI (based on
valor catastral); plus port tasas →
possible double burden 🟡.
Boat: registration, lists, tax, licence#
abanderamiento(Spanish flag) +matriculación; lists: Lista 6ª =
commercial charter, Lista 7ª = private use (RD 1435/2010).
- IEDMT (registration tax): boats > 8 m private 12 %; ≤ 8 m tax-free; exemption for
exclusive chartering (especially 8–15 m) 🟡.
- IVA: berth rental is, per DGT criterion, subject to the standard rate 21 % 🟡; charter only
with a Spanish/EU flag.
- Licence: for 12–15 m yachts the PER (up to 15 m, 12 nm, incl. the mainland–Balearics crossing).
Pitfalls ✅#
1. Short remaining term = value killer. 2. A "bought" berth is only a right of use (not entered in the land registry). 3. Transfer approval/right of first refusal of the port. 4. Practical case Puerto Portals: term reduction → up to 50 % loss of value 🟡. 5. Waiting lists (Ports IB > 7,200 registered in 2026). 6. Double costs (IBI + tasas). 7. List/flag errors cost the IEDMT exemption.
❓ FAQ#
Can I buy a berth as freehold property? No — it is public port property. You acquire a time-limited right of use via a concession; the remaining term determines the value.
IVA or ITP on purchase? Business as seller → IVA 21 %; private individual → ITP (Balearic rate). Never both.
Do I need approval to resell? As a rule yes — the port authority must consent; pure Ports IB use rights are transferable only mortis causa.
Sources (selection)#
- Ley 22/1988 (Costas) · RDLeg 2/2011 · Ley 10/2005 + Decreto 11/2011 (Ports IB) · RD 1435/2010 (lists)
- APB/Ports IB · NauticaLegal/Buades Legal · Reform Ley de Puertos 2026 (press) 🟡