Frequently asked questions about non-resident property taxation in Spain: acquisition (ITP-AJD or VAT plus AJD, municipal capital gains tax, 3 per cent withholding), formalities (NIE, bank account, Form 210), ownership …
Frequently asked questions about Spanish Inheritance and Gift Tax (ISD) from the perspective of the foreigner becoming a Spanish tax resident: personal obligation on worldwide inheritance and gifts received, treatment of …
Frequently asked questions about Spanish tax residence for individuals —article 9 LIRPF—: the three alternative criteria (183 days, economic centre, family presumption), day-counting, burden of proof, international …
Frequently asked questions about the Spanish exit tax —the capital gain on change of residence regulated in article 95 bis of the LIRPF—: subjective and objective thresholds, taxable event, calculation basis, the two …
Frequently asked questions about the Spanish special inbound-expatriates regime —Beckham Law, article 93 of the LIRPF—: basic eligibility, the prior non-residence requirement, triggering events, risks for the …
Pre-Beckham checklist for private clients relocating to Spain — twelve subjects from non-residence test and trigger event to exit tax, real estate, trusts, wealth tax, succession and spousal coverage.