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Tax Law.
Clarity for residents and non-residents.

Spanish tax rules change depending on where you live, where your money is, and how long you stay. A clear answer to your specific situation, not a generic guide.

What we handle

Personal and corporate tax,
explained before it's due.

Whether you live in Spain, own property here, or run a business that needs to stay compliant.

Determining tax residency status and its consequences for worldwide income
Modelo 720 declarations for assets held abroad, and reviewing whether you are required to file
Non-resident income tax (IRNR) on Spanish property and other Spanish-sourced income
Annual income tax returns (IRPF) for residents, including deductions and double-taxation relief
Corporate tax (Impuesto de Sociedades) filing and planning for Spanish companies
Wealth tax (Impuesto sobre el Patrimonio) exposure for high-value asset holders
Responding to a requerimiento (formal request) or inspection from the Agencia Tributaria
Tax planning around moving to Spain, selling Spanish property, or leaving Spanish tax residency
Common questions
How do I know if I am a Spanish tax resident? +

Broadly, you are considered tax resident if you spend more than 183 days in Spain in a calendar year, or if your main economic interests are based here. It is not always as simple as counting days, especially if you split time across countries, so we look at your specific situation before giving an answer.

What is Modelo 720 and do I need to file it? +

Modelo 720 is a declaration of assets held outside Spain (bank accounts, property, investments) for Spanish tax residents, required once the value in a category passes certain thresholds. Penalties for missing it have historically been severe, though EU rulings have softened some of them. We check whether it applies to you and file it correctly.

I own a property in Spain but live abroad. What tax do I owe? +

Non-residents who own Spanish property generally owe an annual non-resident income tax (IRNR), calculated even if the property is not rented out. If you do rent it out, the rules and rates differ. This is one of the most commonly missed obligations we see from overseas owners.

I received a letter from the Agencia Tributaria. Should I be worried? +

Not necessarily, but you should respond within the deadline stated. A requerimiento is often a routine request for documentation rather than an accusation. We review the letter, prepare the response, and represent you if it develops into a formal inspection.

Can you help me plan a move to Spain from a tax perspective? +

Yes. The timing of a move, how income is structured before and after, and which assets are declared where, all affect your tax position. We advise before the move happens, since most of the useful planning options close off once you become resident.

From the blog

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