At Santa Cruz de Tenerife, Canary Islands.
As per fellow member Manuel Hernández Lafuente data and info:
Call Sign : EAQA
MMSI : 224185000
Gross tonnage : 448, DWT : 275
Year of build : 1999
Type of tug : ASD
Flag : Spain 🇪🇸
Dimensions : 33,60 x 11,40 x 4,90 m
Bollard Pull : 60.00t
Main engines : 2 x S.K.L. 8VD29/24AL-2 _ Bhp.: 5.030, Kw.: 3.700, Service speed : 12,50 Kn
Shipbuilder : Cheoy Lee Shipyards Ltd - Hong Kong (CHN). Yard No. 4741
Name of ship : VB MULETON, 2016/08.
Former name : Mussandam, 1999.

Shot taken by my young nephew Victor, learning shipspotting.