Italian leasing
Access to lower VAT depending on 3 criteria:
- Boat length
- Boat type: motor or sailing boat
- Fixed time spent outside community waters.
- Boat type: motor or sailing boat
- Fixed time spent outside community waters.
| Length and boat type | Time spent outside comunnity territorial waters | % of amount liable to VAT | Or VAT rate applied |
| Sail and motor more than 24m | 70% | 30% | 6% |
| Sail between 20,01 and 24 m Motor between 16,01 and 24 m | 60% | 40% | 8% |
| Sail between 10,01 and 20 m Motor between 12,01 and 16 m | 50% | 50% | 10% |
| Sail less than 10 m Motor between 7,50 and 12 m | 40% | 60% | 12% |
| Motor less than 7,50 m | 10% | 90% | 18% |
| Europeenne CAT D (Navigation in protected water) | 0% | 100% | 20% |
