Individuals & Executives
Spanish tax residence, salary, bonus, RSUs, investments, pensions, foreign assets, Wealth Tax, Solidarity Tax and Beckham Law analysis.
International Tax Lawyers in Spain
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.
Who we advise
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.
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.
The order matters
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.
01
Tax residence & treaty positionDomestic residence tests, treaty tie-breakers, timing of the move and source of income.
02
Income, assets & business structureSalary, dividends, RSUs, LLC/Ltd distributions, pensions, investments and company management.
03
Social SecuritySpanish coverage, home-country coverage, A1/totalisation where available, or Spanish self-employment obligations.
04
Immigration implementationDigital Nomad, Highly Qualified Professional, family or other route once the wider position is understood.
What are you bringing to Spain?
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 →Core International Tax Services
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.
01
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.
→Foreign Companies
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.
Freelancers & Remote Professionals
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.
Beckham Law
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.
24% / 47%General taxable base: 24% up to €600,000 and 47% on the excess.
6Tax periods: the year Spanish tax residence is acquired plus the following five tax periods.
5Prior tax periods in which the main applicant must not have been Spanish tax resident.
6 mo.General Form 149 option period from the relevant activity-start date under the applicable rules.
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.
Immigration, after the tax analysis
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.
Why Law Cappital
International tax first. Cross-border implementation when needed.
- 01
Tax-first analysis
We start with how Spain will tax the person, income and business structure before recommending how the move should be implemented.
- 02
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.
- 04
Direct lawyer access
Your matter is analysed by Spanish lawyers who work on the tax and legal issues, not by a generic intake team.
Founder & Managing Partner
Jorge Lacasa Alesón
Spanish Tax & International Lawyer · ICAM nº 135311
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.
7+ years international tax & mobilityGrant ThorntonVialto PartnersMadrid Bar Association
Legal review
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.
FAQ
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?
Where the move involves significant salary, foreign companies, professional activity, investments or a possible Beckham Law application, yes. Immigration status and tax residence are different legal concepts. A visa can allow residence in Spain without answering how Spain will tax salary, dividends, company profits, investments or foreign assets. Analysing the tax position first can therefore affect the preferred employment, business, Social Security and immigration structure.
What happens to a UK Ltd if its director or shareholder moves to Spain?
The UK company does not automatically become Spanish simply because a shareholder or director moves. However, Spain may need to analyse where the company is effectively managed, whether activities carried out from Spain create a permanent establishment, how the individual is remunerated and whether Spanish payroll, corporate or registration obligations arise. The company and the individual's tax position should be reviewed separately and then coordinated.
Can Spain tax my US LLC if I move there?
Spain does not automatically follow the US tax classification of an LLC. The Spanish analysis depends on the LLC's legal characteristics, the owner's Spanish tax residence, the nature of salary or distributions, the applicable Spain-US treaty and where the business is managed. Separately, a foreign entity can face Spanish corporate-residence or permanent-establishment questions where management or business activity is carried out from Spain.
How are RSUs and stock options taxed when moving to Spain?
The answer depends on the instrument, vesting and exercise mechanics, the period during which the employment services were performed, Spanish tax residence, treaty rules and whether the individual qualifies for the special impatriate regime. Equity compensation should therefore be reviewed before the move where a material vesting, exercise or sale event is expected.
Does a Spanish residence permit automatically make me Spanish tax resident?
No. Immigration residence and tax residence are separate. Spanish tax residence is determined under Spanish tax law and, where two countries claim residence, the applicable double taxation treaty may also need to be applied. A person can hold a Spanish immigration status without automatically becoming Spanish tax resident solely because the permit exists.
When should I analyse the Beckham Law before relocating?
Before the employment, directorship, professional or remote-working structure is finalised where possible. Eligibility depends on the qualifying route and other statutory conditions, and the Form 149 option is subject to a six-month period measured from the relevant activity-start trigger under the applicable rules. The special regime should also be compared with ordinary Spanish taxation rather than assumed to be beneficial in every case.
How is Spanish tax residency determined?
Spanish domestic law can treat an individual as tax resident where they spend more than 183 days in Spain during the calendar year or where the main centre or base of their activities or economic interests is in Spain, directly or indirectly. There is also a rebuttable family presumption in certain circumstances. If two countries claim residence, the tie-breaker rules in the applicable tax treaty must also be analysed.
Does Law Cappital advise companies and freelancers as well as individuals?
Yes. Law Cappital advises internationally mobile individuals, freelancers and remote professionals, founders and foreign companies. The scope can include Spanish personal tax, VAT, Social Security, foreign-company residence or permanent-establishment risk, director remuneration, Beckham Law, immigration and Spanish corporate implementation where required.
Start with the tax position
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.