Your International Tax Attorney in Spain

No. Hiring a tax attorney is not a general legal requirement for moving to Spain. Specialist advice is particularly useful if you have foreign income, own a business, may qualify for the Beckham Law or could become tax resident in two countries. Reviewing these issues before relocating helps you choose an appropriate structure, meet deadlines and understand your Spanish tax obligations.

A tax advisor can handle tax calculations, returns and routine compliance. A tax attorney combines tax advice with legal analysis, particularly where your case involves contracts, company structures, disputed residence or tax proceedings. Both may assist with tax planning and administrative matters. For international cases, choose someone with experience in your countries, income sources and business structure—not simply a particular job title.

The Beckham Law is Spain’s special tax regime for qualifying individuals relocating to Spain. It generally taxes employment income at 24% up to €600,000 annually and 47% above that amount. It can apply for the year Spanish tax residence is acquired and the following five tax years.

Eligible routes include employment, qualifying remote employment, company directorships and certain entrepreneurial or professional activities. Applicants must meet the statutory conditions, including non-residence in Spain during the five tax years preceding the year of relocation, and apply on time. A Digital Nomad Visa alone does not establish eligibility.

Employment income is generally taxable regardless of the payer’s country, subject to the regime’s timing rules. Other income follows separate rules.

Non-residents generally pay Spanish Non-Resident Income Tax (IRNR) on Spanish-source income, subject to applicable exemptions and tax treaties. There is no single rate for every income category.

For individual landlords without a Spanish permanent establishment, rental income is generally taxed at 19% for qualifying EU/EEA tax residents and 24% for other tax residents. Spanish property sale gains generally attract 19%. Personally used or vacant urban property can also generate taxable imputed income, even without rent.

Local property taxes and, depending on your assets, wealth-related taxes may apply separately.

You can become Spanish tax resident by spending more than 183 days in Spain during a calendar year or having the main centre or base of your activities or economic interests in Spain. Certain temporary absences count towards the day test.

A rebuttable presumption also applies where your spouse, from whom you are not legally separated, and your dependent minor children habitually reside in Spain. If two countries consider you resident, an applicable tax treaty may resolve the conflict.

Staying below 184 days does not, by itself, establish non-residence.

Generally, yes—if they meet US filing requirements. US citizens remain subject to US federal tax on worldwide income while living in Spain, including when using Spain’s Beckham regime. Foreign tax credits or other relief may reduce US tax, but do not automatically remove filing obligations.

Foreign account and asset reporting, including FBAR and Form 8938, may also apply under their separate rules and thresholds.

Law Cappital advises on Spanish taxation and coordinates with your US tax preparer; we do not prepare US tax returns.

Tax treaties and domestic tax relief can often prevent or reduce double taxation, but they do not automatically eliminate tax or filing obligations in either country. Relief depends on your tax residence, the income involved and each country’s taxing rights.

Foreign tax credits are subject to limits, so foreign tax cannot necessarily be offset in full.

If you use the Beckham regime, treaty entitlement and double-taxation relief require a separate assessment; ordinary Spanish tax-resident treatment cannot simply be assumed.

For an individual selling Spanish property outside a permanent establishment, the taxable gain is generally subject to 19% Spanish tax. The buyer must generally withhold 3% of the sale price attributable to the non-resident seller as a payment on account—not an additional tax.

The seller files Modelo 210 to calculate the final liability and claim any excess withholding. The gain calculation accounts for qualifying costs, improvements and applicable depreciation.

Municipal capital gains tax, known as plusvalía municipal, may also need to be assessed separately.

Our initial introductory call is free. We use it to understand your circumstances, identify the assistance you need and explain the next steps. It does not include a detailed tax opinion, document review or written relocation plan.

Any paid consultation, specialist analysis or ongoing service is quoted separately, with the scope, fees and applicable VAT explained before you engage us.