Chartering in the Balearics: licence, tax and temporary admission
What a charter yacht needs in the Balearics: the annual declaration under Decreto 44/2025, flag rules, 12 guests, registration tax and the 18-month limit.
To charter a yacht in the Balearics, the operator files a declaration with the Balearic Government that is valid for one year, the yacht needs an EU or EEA registration, and no more than 12 guests may be on board. Non-EU flags are only allowed as an exception and only above 14 metres.
The rules come from the Balearic charter decree of 2025, Spanish clearance law and the Spanish tax and customs authorities. Here is what applies, with the official source for each point.
What does the Balearic charter decree require?
- The charter declaration (declaración responsable) filed with the Balearic Government is valid for one year at a time (Balearic Government, charter procedure).
- Charter boats need an EU or EEA registration. Yachts under a non-EU flag are only allowed as an exception and only if they are longer than 14 metres (same procedure, requirements).
- A maximum of 12 guests is allowed, plus crew (same procedure, requirements).
The rules are set out in Decreto 44/2025 of 1 August 2025. The official procedure page refers to it once as "Decreto 44/2015", which is a typo.
Do you need clearance to charter?
Yes, the first time. Chartering a yacht under an EU or non-EU flag in Spanish waters for the first time needs an express clearance authorisation (Real Decreto 186/2023, Art. 9). Only privately used boats without a professional crew are exempt from clearance (Real Decreto 186/2023, Art. 2).
Is a charter yacht exempt from the Spanish registration tax?
It can be. Yachts used exclusively for charter can be exempt from the special tax on certain means of transport, but only after the tax office has recognised the exemption in advance, using form 05 (Spanish Tax Agency).
How long can a non-EU yacht stay under temporary admission?
According to Spanish customs, temporary admission for privately used vessels ends after 18 months; an extension is only possible in exceptional cases (Spanish customs information note, based on EU Regulation 2015/2446, Art. 217(e)).
What we could not confirm
We found no official Spanish source on VAT for charter in the Balearics. Ask a tax adviser or a local charter agent before quoting prices.
Sources
All sources were checked on 4 October 2026 and are linked at each point above.
Sources and image rights
- Images
- George Lindh / Pexels (conditions)
- Checked
- 4 October 2026 by Andreas Lakeberg
Disclaimer. We research every article carefully and to the best of our knowledge. Salaries, prices, rules and port regulations change, and we cannot guarantee that all information is complete, current or correct. Please check anything important with the original source or the responsible authority before you rely on it. To the extent permitted by law, we accept no liability for errors or omissions.