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Immigration
Lawyers Spain by Peralta Rojas Abogados

Tax advice when moving to Spain

Your residence permit decides where you can live and work. Tax decides what the move really costs. We are immigration lawyers and do not give tax advice: that is provided by a partner tax adviser, and we coordinate their work with your immigration file so that dates, contract and social security registration fit your tax plan.

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In short

Before moving to Spain, check whether you will become Spanish tax resident, whether you can use the impatriate regime known as the Beckham Law, which is claimed on form 149 within a short deadline, which foreign assets you must report on form 720 and how the tax treaty with your country applies.

What we take care of

  1. 01 Pre-move tax review Before your residence application is filed, a partner tax adviser reviews your income, assets and family situation and explains how your tax position changes once you settle in Spain.
  2. 02 Tax residence assessment You find out in which year you will become Spanish tax resident under the days, economic interests and family tests, and how a conflict is resolved if another country also treats you as resident.
  3. 03 Impatriate regime (Beckham Law) The tax adviser checks whether you qualify and files form 149 on time. We align your permit, contract and start date so that the option remains available.
  4. 04 Form 720 and foreign assets You learn which accounts, securities, insurance policies or properties outside Spain you must report, and from which year, with the paperwork prepared in advance.
  5. 05 UK and US tax treaties The tax adviser explains how salaries, pensions, rental income and investments are taxed between Spain and your home country, and which certificates to obtain.
  6. 06 Returns in your first years If you wish, the partner tax adviser files your annual Spanish return, whether ordinary or under the special regime.

01Why tax planning should start before you arrive

Several tax outcomes depend on steps taken in your immigration file: which permit you apply for, whether you have a contract with a Spanish employer, when your activity starts and when you are registered with Spanish social security. Once taken, some of these steps cannot be undone.

That is why we suggest the tax review takes place while we prepare your residence application. The tax adviser tells you what suits you, and we shape the immigration file so that it is achievable.

02When do you become Spanish tax resident?

Article 9 of the Spanish income tax law (Ley 35/2006 del IRPF) sets three tests. Meeting any one is enough. Tax residence is decided by calendar year, January to December, not for the twelve months after you arrive.

  • Days: more than 183 days in Spain during the calendar year. Sporadic absences count as days in Spain unless you prove tax residence in another country.
  • Economic interests: your main centre or base of business activities or economic interests is in Spain, directly or indirectly.
  • Family presumption: if your spouse, not legally separated, and your dependent minor children usually live in Spain, you are presumed resident unless you prove otherwise.

03The impatriate regime, or Beckham Law

Article 93 of the income tax law creates a special regime for workers, professionals, entrepreneurs and investors who move to Spain. You remain a Spanish taxpayer but are taxed under rules close to those for non-residents, for the year of your move and the following five years. Spain's Startups Act (Ley 28/2022) widened the qualifying cases from 2023.

The general conditions include not having been Spanish tax resident in the five previous tax years and moving for one of the reasons set out in the law, such as an employment contract in Spain, a posting ordered by your employer or international remote work as an employee. Your spouse and children may also opt in, subject to conditions.

The regime is not automatic. You opt in by filing form 149 (modelo 149) with the Spanish tax agency within a short period from the start of your activity. Miss the deadline and the option is lost for that move. Under the regime, the annual return is filed on form 151.

It does not always pay off. The result depends on the level and type of your income, and a tax adviser should calculate it on your real figures.

04Form 720: assets held abroad

Form 720 (modelo 720) is an information return: it does not create a tax charge, but requires Spanish tax residents to report accounts, securities, insurance, annuities and property outside Spain above certain thresholds. Many people who move must file it from their first year of residence.

Taxpayers under the impatriate regime are generally outside this obligation. The tax adviser confirms whether you must file and helps you gather the information from your banks and fund managers abroad, which is usually the slowest part.

05Double taxation: the UK and the US

Spain has double tax treaties with both the United Kingdom and the United States. If both countries treat you as resident in the same year, the treaty sets tie-breaker rules, starting with where you have a permanent home and where your personal and economic ties are closer. A certificate of tax residence is often the key document.

US citizens face an extra layer: the United States taxes its citizens wherever they live, so moving to Spain does not end your US filing obligations. For British clients, UK pensions, rental income from UK property and investments each need a specific analysis of how they are taxed in each country.

06How we coordinate with the tax adviser

We do not give tax advice. We work with partner tax advisers who specialise in people relocating to Spain; they advise you and, if you wish, file your returns.

Our part is to make sure the immigration file respects the tax plan: choosing the right permit, checking that the contract and posting letter say what they need to, and aligning the social security start date with the form 149 deadline. You have one contact at the firm and do not have to repeat your story to each professional.

Frequently asked questions

Does a TIE make me tax resident?

Not on its own. Tax residence is decided under the income tax law, although people living in Spain on a residence permit usually meet the tests quickly.

Can I use the Beckham Law on a non-lucrative visa?

No. The regime is for people who move to work or carry on an activity, and the non-lucrative permit does not allow you to work in Spain.

What about the digital nomad visa?

Employees of foreign companies holding this visa are expressly covered by the law, but must meet the other conditions and file form 149 in time. Self-employed nomads have a narrower path.

I lived in Spain a few years ago. Can I still qualify?

Only if you were not Spanish tax resident in any of the five tax years before the year of your move. The tax adviser checks this against your dates.

Is the tax adviser part of your firm?

No. They are an independent partner professional. We coordinate their work with your immigration file, and you engage them directly for the tax service.

When should the tax review take place?

Before your residence application is filed and, in any case, before you sign an employment contract or register with Spanish social security.

Related procedures

Skilled workers and business (UGE) Digital nomad visaLive in Spain while working remotely for employers or clients abroad. Apply from Spain or your consulate. Skilled workers and business (UGE) Highly qualified professional visaResidence for senior staff and skilled professionals hired by companies in Spain. Filed with the UGE. Residence and visas Non-lucrative visaLive in Spain on your own income, without working: retirees, people with savings, pensions or rental income.