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Regulations

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Spain

VAT on charter feesJune 2016

What is the VAT rate on charters?
21%.
 
Can I pay less VAT in case of international voyage?
No, 21% is due on all charters whether they include International waters or just Spanish and other EU waters. 
 
Is VAT applied if the charter starts outside Spain?
Yes, if the charter starts outside Spain in a non-EU country, VAT is due on the number of days spent in Spanish waters. 
If the charter starts in another EU country, VAT is due where the ‘service was supplied’ which is in the EU member state where the client boarded the yacht.
 
Do I have to pay VAT on the portion of the charter spent in Spain?
No, if the charter starts or starts and finishes outside Spanish waters, no VAT is due on the number of days spent in Spain.