Your International Tax Attorney in Spain
International tax advice for individuals, freelancers, founders and foreign companies moving to, investing in or operating from Spain. We analyse Spanish tax residence, double tax treaties, foreign-company exposure, the Beckham Law, Social Security and immigration before the move is implemented.
International tax advice for people, professionals and businesses connected to Spain
Law Cappital is tax-first. We advise the person, the professional activity and the business structure together where the facts overlap.
Individuals & Executives
Spanish tax residence, salary, bonus, RSUs, investments, pensions, foreign assets, Wealth Tax, Solidarity Tax and Beckham Law analysis.
Freelancers & Remote Professionals
Autónomo registration, VAT, Social Security, foreign clients, Digital Nomad structures, Beckham eligibility and cross-border invoicing.
Foreign Companies & Founders
US LLCs, UK Ltds and international companies facing Spanish residence, permanent establishment, payroll, director remuneration or subsidiary questions.
Do not choose how to move to Spain before you know how Spain will tax the move.
A relocation can change the tax treatment of employment income, dividends, stock compensation, pensions, investments and business profits. For company owners, the move can also affect the company itself. The correct sequence is therefore to map the tax exposure first and then implement the employment, business, Social Security and immigration structure that fits the facts.
Six cross-border situations that should be analysed before relocation
These are the profiles where a tax-first review can materially change the way the move is structured.
High salary, bonus or RSUs
Employment income and equity compensation can be taxed very differently depending on residence, source, vesting periods and Beckham eligibility.
Explore Beckham Law →US LLC owner moving to Spain
Spain does not automatically mirror US tax classification. The owner, the LLC and the place from which the business is managed must be analysed separately.
US → Spain tax guidance →UK Ltd shareholder or director
Spanish residence can affect salary, dividends, director remuneration, company management and possible Spanish corporate exposure.
Discuss a UK → Spain structure →Freelancer with foreign clients
Autónomo, VAT, Social Security, source of income and Digital Nomad/Beckham questions should be coordinated rather than handled separately.
Review my freelance setup →Founder managing a foreign company
Moving the decision-maker can create Spanish permanent-establishment or effective-management risk even where the company remains incorporated abroad.
Foreign-company tax issues →Foreign investments, property or significant wealth
Spanish residence can bring foreign investment income, reporting, Wealth Tax and Solidarity Tax into the analysis, while Spanish property can create IRNR obligations for non-residents.
Non-resident tax & property →Spanish and cross-border tax is the core of what we do
Immigration and corporate work support the tax strategy where needed. The tax analysis comes first.
Spanish tax residence & treaty analysis
Domestic residence tests, treaty tie-breakers, source rules, foreign tax credits and relocation timing.
→ 02Beckham Law / Special Impatriate Regime
Eligibility analysis, comparison with ordinary taxation, Form 149 and implementation of the special regime.
→ 03US–Spain tax
US citizens, green-card holders, LLC owners, founders and families coordinating Spanish tax with US filing obligations and treaty positions.
→ 04UK–Spain tax
Employees, pensioners, UK Ltd shareholders/directors and families moving between the UK and Spain.
→ 05Foreign companies, PE & effective management
Corporate residence, permanent establishment, director remuneration, payroll and Spanish operating structures.
→ 06Freelancers & cross-border professionals
Autónomo, VAT, Social Security, remote work, foreign clients, Digital Nomad structures and Beckham analysis where relevant.
→ 07IRNR & Spanish property
Modelo 210, rental income, imputed income, capital gains, property-sale withholding and treaty interaction.
→ 08Foreign assets, Wealth Tax & Solidarity Tax
International portfolios, significant wealth, foreign assets and Spanish reporting/wealth-tax exposure.
→Your company may be foreign. Its management may not be.
When founders, directors or key decision-makers relocate to Spain, a foreign company can acquire Spanish tax exposure even though its incorporation remains abroad. We analyse where decisions are taken, where people work, how the owner is remunerated and whether Spain can assert corporate residence, permanent establishment, payroll or registration obligations.
Cross-border tax for people who invoice internationally
A freelancer moving to Spain may need to coordinate personal tax, autónomo registration, VAT, Social Security, immigration and the way foreign clients or a foreign company are billed. The right answer depends on the commercial reality, not just the invoice format.
- 01Autónomo or foreign company?Choose the operating structure based on substance, tax and Social Security rather than convenience alone.
- 02VAT and foreign clientsPlace-of-supply rules, reverse charge, ROI/VIES and Spanish VAT registration where required.
- 03Social SecuritySpanish coverage, home-country coverage where available and the implications of professional activity from Spain.
- 04Digital Nomad & BeckhamThe immigration route and special tax regime are separate analyses and should be tested independently.
Powerful when it fits. Not the starting point.
We first confirm whether the move creates Spanish tax residence, whether the qualifying route is available and whether the special regime is actually preferable to ordinary taxation for the client's income and assets.
Taxable savings income within the regime follows a separate scale. Eligibility, income sourcing, family-member access and the option deadline depend on the facts and the qualifying route.
We can also implement the immigration route that fits the wider strategy
Law Cappital also advises on Spanish immigration. The difference is sequence: where tax, Social Security and business structure matter, we do not treat the visa as an isolated filing.
International tax first. Cross-border implementation when needed.
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Tax-first analysis
We start with how Spain will tax the person, income and business structure before recommending how the move should be implemented.
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7+ years in international tax & global mobility
Experience advising internationally mobile individuals and cross-border structures before Law Cappital, including Grant Thornton and Vialto Partners.
- 03
Individuals, freelancers and companies
We do not stop at personal tax. We analyse the professional activity and foreign-company exposure where the facts require it.
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Direct lawyer access
Your matter is analysed by Spanish lawyers who work on the tax and legal issues, not by a generic intake team.
Jorge Lacasa Alesón
Jorge advises individuals, freelancers, founders and foreign companies on Spanish and cross-border tax, international mobility, Beckham Law, tax residence, foreign-company exposure, corporate structuring and immigration-linked tax planning.
Primary-law review, not generic relocation content.
This page was legally reviewed by Jorge Lacasa Alesón, Spanish Tax & International Lawyer (ICAM nº 135311), on 23 September 2026. Tax rates, eligibility rules and treaty outcomes depend on the facts, so primary legislation and Spanish Tax Agency guidance remain controlling.
International tax in Spain: questions we analyse before a move
The tax position should normally be mapped before a visa, company setup or relocation structure is fixed. These are the questions we most often analyse for internationally mobile individuals, freelancers and foreign-company owners.
Should I get Spanish tax advice before choosing a visa?
What happens to a UK Ltd if its director or shareholder moves to Spain?
Can Spain tax my US LLC if I move there?
How are RSUs and stock options taxed when moving to Spain?
Does a Spanish residence permit automatically make me Spanish tax resident?
When should I analyse the Beckham Law before relocating?
How is Spanish tax residency determined?
Does Law Cappital advise companies and freelancers as well as individuals?
Tell us what you are moving to Spain — income, work, company, assets or all of them.
If you explain the income, business, assets or relocation route involved, we can identify the Spanish tax questions that should be analysed first and then align the wider structure around them.