Tax planning
Tax advice for aircrew in Spain: pilots and cabin crew
Where you live, who employs you and where your base is are decided by different rules. Four questions sort it out. Answer them before you change base, home or airline.
Four questions, in this order
Where are you tax resident?
In Spain if you spend more than 183 days here in the calendar year, if your main economic interests are here, or if your spouse and dependent minor children live here, unless you prove otherwise. Flying abroad most days does not rule it out.
How Spanish tax residence worksWhich country may tax your salary?
The double tax treaty between Spain and the other country decides it. Spain's treaties do not all word the rule for work on aircraft in international traffic the same way, so we read yours.
Where do you pay social security?
Within the EU, flight and cabin crew are covered by the country of their home base. Outside the EU, it depends on bilateral agreements and the facts.
What do you file, and where?
It follows from the first three answers. We give you the list of returns and dates, and a Spanish tax residence certificate if an employer or another country asks for one.
Cases we see in the crew room
- You live in Spain but your airline is abroad
- Being resident in Spain and being employed by a foreign company raise different questions: where you are resident, and which country may tax the salary under the treaty that applies.
- You split the year between two homes
- Days spent in Spain, where your economic interests are and where your spouse and minor children live can all point to Spanish residence. They need to be looked at together.
- You are changing base
- A new base can change the social security system that covers you, and it may affect your residence for tax purposes. It is worth planning the date of the change.
- Another country also considers you resident
- When two countries claim you as resident, the double tax treaty between them sets the tie-breaker rules. The answer depends on the facts and on that specific treaty.
For the first conversation
A short description of your base, your employer, your homes and your family is enough. You do not need to send documents at this stage.
Later, we will usually ask for
- Your employment contract and the latest payslips.
- Rosters or a summary of days spent in each country for the years concerned.
- Any certificate of tax residence or social security certificate you already have.
- Tax returns filed in Spain or abroad in recent years, if any.
Questions from pilots and cabin crew
If I fly most days outside Spain, can I still be resident here?
Yes, it is possible. Days are only one criterion: your economic interests and where your family lives also count. We review all of them together.
My airline is based abroad. Does that country tax my salary?
It depends on the treaty between Spain and that country and on your residence. Treaties use different rules for crew on aircraft in international traffic, so we read the specific one.
Which country do I pay social security in?
Within the EU, it is generally the country of your home base. Outside the EU, it depends on bilateral agreements and the facts. We check which rule applies to you.
Can I use the exemption for work performed abroad?
It has strict conditions and its application to flight work is not straightforward. We analyse it case by case and do not assume it applies.
What do I need for the first conversation?
A short description of your base, employer, homes and family situation. You do not need to send documents at this stage.
Your roster changes every month. Your tax position should not
Tell us your base, your airline and where you live. A partner will answer the four questions for your case.
Talk to a partner