The smoothed-particle-hydrodynamics (SPH) method has been used to study the evolution of free-surface Newtonian viscous flows specifically focusing on dissipation mechanisms in gravity waves. The numerical results have been compared with an analytical solution of the linearized Navier-Stokes equations for Reynolds numbers in the range 50-5000. We found that a correct choice of the number of neighboring particles is of fundamental importance in order to obtain convergence towards the analytical solution. This number has to increase with higher Reynolds numbers in order to prevent the onset of spurious vorticity inside the bulk of the fluid, leading to an unphysical overdamping of the wave amplitude. This generation of spurious vorticity strongly depends on the specific kernel function used in the SPH model.