Tax Law
International Tax Law & Relocation Planning
Moving to Spain changes your entire tax position — and understanding that before you arrive, not after, is what makes the difference.
We advise on the full international tax picture: when Spanish tax residency is triggered, how your worldwide income and assets are affected, and what steps can be taken before your move to structure things efficiently.
For those qualifying for Beckham Law, we handle the application and ensure the six-month deadline is never missed.
We also advise on ongoing compliance, cross-border tax matters, and represent clients in tax inspections and disputes with the Spanish tax authorities.
International Tax & Cross-Border Planning
We specialise in cross-border tax matters — where international tax rules, treaty protections, and residency conflicts come into play.
We advise expatriates, remote workers, and international investors on structuring their affairs efficiently under Spain's tax framework — including double taxation treaties, residency conflicts, and exit tax scenarios.
We also advise non-resident individuals on Spanish-source income reporting obligations, including the preparation and filing of
Modelo 210.
Private Client: Tax Planning & Compliance
We advise individuals and families on the tax side of relocating to or residing in Spain — inheritance and gift tax, Wealth Tax planning, and preparation for changes in residency or asset structure.
We also ensure full compliance with Spanish tax obligations, including annual filings such as
Modelo 100 (income tax),
Modelo 714 (wealth tax), and
Modelo 720 (foreign asset disclosure).
Tax Audits: Disputes & Legal Defence
We provide legal representation in tax audits, inspections, and litigation at every stage of the process — from initial administrative proceedings to contentious matters before Spain's tax and judicial authorities.
Whether facing challenges from local, regional, or national tax administrations, we help defend your rights and position your case effectively.
We also advise on preparing tax claims and filing appeals where the tax authorities' position is open to challenge.
Spain's tax system can work significantly in your favour — if you know the rules, meet the deadlines, and structure things correctly from the start.
Reduced Taxes — but only if you apply in time
Spain's Beckham Law — formally the Régimen Especial para Trabajadores Desplazados under Article 93 of the Spanish Income Tax Law — allows qualifying new residents to be taxed as non-residents for up to six years. In practice, that means a flat 24% rate on Spanish-sourced income up to €600,000, rather than the standard progressive rates which reach 47%.
For most international professionals and remote workers, the annual saving is substantial.
But the regime is not automatic. It requires a separate application, submitted within six months of your first registration with Spanish Social Security. Miss that window and you lose access to the regime for your entire first years of residence — there is no way to apply retrospectively.
Beyond the headline rate, Beckham Law also means that income and assets located outside Spain are generally exempt from Spanish income tax and wealth tax during the period of the regime. For those with international investment portfolios, foreign pensions, dividends, or real estate abroad, this can be equally significant.
We assess your eligibility, advise on how your income and employment structure interacts with the regime, and manage the application from start to finish.
International tax — what changes when you move to Spain
Becoming a Spanish tax resident does not just change what you pay in Spain. It changes your entire tax position internationally.
Spain taxes its residents on their worldwide income. That means your salary, investment returns, rental income, pension payments, and capital gains — wherever they arise — may fall within the scope of Spanish tax. The interaction between Spanish law and your home country's tax system needs to be understood before you move, not after.
Double tax treaties exist to prevent the same income being taxed twice, but they do not eliminate all complexity. Which country has the right to tax your pension? How are your foreign dividends treated? What happens when you sell property abroad while resident in Spain? These questions have specific answers that depend on your nationality, the countries involved, and the structure of your income.
We advise on the full international picture — helping you understand your exposure before you arrive, and structure your affairs in the most tax-efficient way legally available to you.
Foreign assets and reporting obligations
Spanish tax residents with significant assets held abroad face specific reporting requirements. The Modelo 720 requires an annual declaration of foreign bank accounts, securities, and real estate above certain thresholds. Failures to file — or errors in filing — have historically attracted severe penalties, and the obligations apply from your first full year of Spanish tax residency.
Similarly, the Modelo 721 covers foreign-held crypto assets. If you hold cryptocurrency on exchanges or wallets outside Spain, this obligation is relevant to you.
We make sure these filings are completed correctly and on time — and we advise on what needs to be declared well before the deadlines arrive.
Wealth tax — the question no one asks until it's too late
Spain has a Wealth Tax (Impuesto sobre el Patrimonio) levied on the net worldwide assets of Spanish tax residents. The rates and reliefs vary significantly by region — Madrid has effectively eliminated it, while Catalonia and other regions apply it in full.
For those with substantial international portfolios, property, or retirement accounts, the annual cost can be significant. It is one of the most important factors to understand before choosing where in Spain to live — and one of the least discussed.
Under Beckham Law, worldwide assets are generally exempt. But once the regime ends — typically after six years — Wealth Tax becomes a live issue. We build this into our long-term planning from the outset, not as an afterthought.
After you arrive — staying compliant year on year
Spanish tax residents must file an annual income tax return (IRPF), declare foreign assets where applicable, and meet any regional wealth tax obligations. For those under Beckham Law, there are also specific annual filings to maintain the regime.
We provide ongoing support to make sure everything is filed correctly, on time, and that you are never caught off guard by a change in your circumstances or the law.
Ready to talk?
Whether you are planning a move to Spain, already resident and unsure whether your tax position is optimised, or approaching the end of your Beckham Law period and wondering what comes next — we are happy to talk through your situation.
Book a one-hour consultation with a native English-speaking Spanish lawyer — tax, residency, Beckham Law, or cross-border matters, covered in depth.
