Tax planning
Tax for yacht crew in Spain
A season in a Spanish port can turn into a year of Spanish tax residence. Your days, your employer and the vessel's flag each follow a different rule. Four questions sort it out.
Four questions, in this order
Where are you tax resident?
In Spain if you spend more than 183 days here in the calendar year, counting sporadic absences, if your main economic interests are here, or if your spouse and dependent minor children live here. Living aboard does not mean having no residence: several countries may claim you.
How Spanish tax residence worksWhich country may tax your salary?
The double tax treaty between Spain and the other country decides it, and the wording for work aboard ships in international traffic varies. A foreign employer or management company does not stop Spain taxing you if you are resident here.
Where do you pay social security?
Under EU rules, work normally done aboard a vessel flying the flag of a Member State is treated as done in that State, with exceptions. Outside the EU, other rules apply.
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 on the dock
- Your yacht spends the season in Spain
- Long stays in Spanish ports add days in Spain. Whether they make you resident depends on the full count, on sporadic absences and on where your interests are.
- You live aboard
- Having no home ashore does not mean having no residence for tax purposes. Several countries may have a claim, and treaties decide between them.
- Your employer is outside Spain
- A foreign employer or management company does not stop Spain from taxing you if you are resident here. How the salary is taxed depends on residence and on the treaty that applies.
- You are unsure where you contribute to social security
- Within the EU, the vessel's flag is a key factor, with exceptions. Outside the EU, other rules apply. It is worth checking before a problem arises.
For the first conversation
A short description of where you spent the last year, your employer and the vessel is enough. You do not need to send documents at this stage.
Later, we will usually ask for
- Your employment contract or crew agreement and recent payslips.
- A summary of where the vessel and you were during the years concerned.
- Any certificate of tax residence or social security certificate you already have.
- Tax returns filed in any country in recent years, if any.
Questions from yacht crew
Do days aboard in a Spanish marina count as days in Spain?
They can. How each day is counted depends on the facts, and the count is only one criterion. We review it with you.
My yacht has a foreign flag. Does that mean I pay no tax in Spain?
No. The flag matters for social security in the EU and may matter under some treaties, but if you are resident in Spain, Spain can generally tax you. The treaty decides how double taxation is avoided.
Is there a difference between private and commercial yachts?
It can make a difference under some treaties and rules. We check how the vessel is used before reaching a view.
I am not resident anywhere. Is that possible?
In practice it is rare and risky to assume. We help you establish where you are resident and document it.
What do I need for the first conversation?
A short description of where you spent the last year, your employer and the vessel. You do not need to send documents at this stage.
Start counting at the start of the season
Tell us where the vessel will be, who employs you and where home is. A partner will answer the four questions for your case.
Talk to a partner