Effective tax planning in Spain requires combining domestic tax law (PIT, CIT, Non-Resident Income Tax, VAT, Wealth Tax, Inheritance & Gift Tax, General Tax Act), double tax treaties (DTTs) and EU primary and secondary law. The optimal structure varies by taxpayer profile, nature of the income, assets involved and home jurisdiction.
Practice areas
Tax residency and dual-residence conflicts. Application of Article 9 of the Spanish PIT Act, evidence of centre of vital interests, habitual abode, day-count and residency certificates. Strategy in AEAT audits with cross-border ties. DTT tie-breaker rules under the OECD model.
Spanish inbound expatriates regime — Beckham Law (Art. 93 PIT Act). Designing the move-date calendar, verifying the prior five years of non-residence, fixed-rate taxation of Spanish-source employment income, foreign capital gains and dividends, incompatibility with professional services companies, and exit planning.
Non-resident taxation (IRNR). Spanish-source taxation of real estate income, dividends, interest, royalties, capital gains and employment income of non-residents with or without permanent establishment. Reduced treaty rates, refund procedures and Form 210.
Trusts and foreign private foundations. Spanish PIT, gift & inheritance tax and wealth tax treatment when the settlor, trustee or beneficiary is a Spanish tax resident. Income attribution, DGT (Spanish ruling office) doctrine, treatment of discretionary distributions and Form 720 reporting.
Real estate investment in Spain by non-residents. Acquisition structuring, direct ownership vs. corporate vehicle, VAT vs. transfer tax, recurring taxation, IBI municipal tax, rental income, capital gains on disposal, exit strategy and cross-border succession. See the dedicated real estate investment page.
Crypto taxation. Characterisation of operations (crypto-to-crypto swaps, staking, lending, NFTs), timing of taxable events, FIFO ordering, reporting of foreign exchange balances (Form 721) and timing of realisations.
Wealth and inheritance tax planning. Structuring of family wealth, family business exemption (Art. 4.Ocho Wealth Tax Act and inheritance tax reduction), cross-border estate planning, succession pacts and choice of regional autonomous community.
Exit tax. Analysis of the Spanish exit tax (Art. 95 bis PIT Act) on relocation outside Spain with material portfolios, deferral, guarantees and EU/EEA-specific rules.
How we work
- Initial assessment. Confidential meeting, mapping of facts and goals, risk identification.
- Written opinion. Legal analysis citing statute, case law (Supreme Court, CJEU), administrative doctrine (DGT, TEAC) and applicable treaties. Each conclusion labelled by certainty level: settled, defensible or contentious.
- Implementation. Coordination with notary, registry, accountants and counsel in other jurisdictions where relevant.
- Ongoing. Annual Forms 720 / 721 / 210, returns and response to tax authority requests.
Client profile
Spanish tax residents with international wealth; inbound executives; non-resident investors with real estate, financial or crypto assets in Spain; family business owners in succession; foreign funds and holdings with operations in Spain.