What needs to be under control in charter
- Matriculation tax: the exemption for charter vessels and its requirements.
- Charter VAT: applicable rate, place-of-supply rules and invoicing of extras (skipper, fuel, moorings).
- Foreign clients: invoicing non-resident individuals and companies, payments via platforms and agencies.
- Structure of the activity: Spanish company, vessel management and broker contracts.
How we help
We review your operation (vessel, licence, sales channels) and build your bookkeeping and tax calendar around it. We file VAT, withholdings and corporate tax, and keep the paperwork inspection-ready — checks are frequent in this sector.
Frequently asked questions
Does my boat charter in Ibiza carry Spanish VAT?
Charters starting in Spanish waters are generally subject to Spanish VAT. The nuances come with extras and client type; we review your specific case and give you the exact rule.
Can I avoid the Spanish matriculation tax?
There is an exemption for vessels genuinely dedicated to charter, subject to formal and usage requirements. Applying for it and documenting it properly is essential — it is the first thing the authorities check.
I get paid through brokers and platforms — how do I declare it?
Broker and platform commissions affect both your VAT and the income you declare. We map your full invoicing circuit so every euro is properly reflected.