Spanish tax resident
Spanish tax residents are generally brought into the Spanish tax system on worldwide income, subject to domestic exemptions, special regimes and relief under applicable tax treaties.
How Spain analyses residence →Spanish & International Tax
Spanish Tax Services for International Clients
This page is designed to help you identify your Spanish tax position before choosing a service. Whether you live in Spain, remain non-resident, qualify for the Beckham regime, work as a freelancer or manage a foreign company from Spain, the starting point is to understand which Spanish rules actually apply to you.
International tax focus
Individuals, founders & freelancers
US LLC, UK Ltd & foreign companies
Madrid-based, advice in English & Spanish
Find your Spanish tax position
Which Position Best Describes You?
The same foreign income or business can be taxed differently depending on your residence, the regime that applies to you, the legal form you use and where the activity is actually carried out.
Beckham Law taxpayer
A qualifying individual may be Spanish tax resident while being taxed under Spain's special inbound regime. Eligibility, sourcing rules and the interaction with wealth and foreign income need separate analysis.
Explore Beckham Law →Non-resident with Spanish income or assets
A non-resident is generally taxed in Spain only on Spanish-source income. Common cases include Spanish property, rent, imputed income, capital gains and certain employment or business income.
Explore non-resident tax →Owner or manager of a foreign company
Living or working from Spain while owning or managing a US LLC, UK Limited company or other foreign entity can create personal and corporate tax questions at the same time.
Review foreign-company issues →Self-employed or freelancer in Spain
If you independently provide services from Spain — even where every client is abroad — Spanish tax, VAT and Social Security obligations may arise. The correct setup depends on what you do, who your clients are and whether another company is involved.
How Spain determines what to tax
Five Questions Come Before the Calculation
International tax advice is not only about applying a rate. These questions determine which Spanish rules, forms and treaty provisions need to be applied to your facts.
01
Where are you tax resident?
Spanish domestic residence rules come first. If another country also claims you as resident, an applicable tax treaty may allocate a single treaty residence.
02
What income or activity is involved?
Salary, dividends, pensions, rental income, capital gains, business profits and professional income do not necessarily follow the same Spanish tax rules.
03
Where is the income sourced?
The place where work is performed, property is located, business activity occurs or investment income arises can determine Spain's taxing rights.
04
Is there a foreign company or legal structure?
An LLC, UK Ltd or other foreign entity may need to be classified under Spanish rules, and the company itself can have Spanish tax exposure separate from its owner.
05
Are there separate reporting or Social Security obligations?
Foreign assets, VAT, information returns, payroll, self-employment and Social Security can create obligations independently from the final income-tax calculation.
Foreign companies & international founders
You Live in Spain, but Your Company Is Abroad
Owning a foreign entity does not automatically keep the business outside the Spanish tax system. The owner's personal taxation and the company's Spanish exposure must be analysed separately.
Key point: moving to Spain does not necessarily require closing a US LLC, UK Ltd or other foreign company — but it can change the Spanish tax treatment of the owner, the income paid by the company and, in some cases, the company itself.
United States
US LLC & Spain
Spanish tax treatment depends on the LLC's legal and tax characteristics, the role of the Spanish resident owner, how profits or distributions are received and where the business is actually managed.
United Kingdom
UK Limited Company & Spain
Salary, dividends, director remuneration, management functions and work carried out from Spain can create different Spanish consequences for both the shareholder and the company.
Corporate exposure
Foreign Company Managed From Spain
Strategic management, decision-making, personnel functions or commercial activity carried out from Spain can raise Spanish corporate-residence or permanent-establishment questions.
Owners & management
Founders, Directors & Shareholders
Personal tax residence, remuneration, dividends, equity and share disposals need to be coordinated with the position of the foreign company and the relevant treaty.
Employment / freelance
Where Is the Work Actually Performed?
Working physically from Spain through a foreign company does not by itself make the work foreign-source or remove Spanish employment, self-employment or Social Security questions.
Social Security
Employee, Director or Self-Employed?
The correct Spanish Social Security position depends on the legal relationship, the jurisdictions involved and whether an applicable coordination rule or certificate covers the activity.
Common questions we analyse
Can I keep my US LLC if I move to Spain?
Often the entity can continue to exist, but the Spanish treatment of the owner, distributions, business activity and potential company exposure needs to be reviewed rather than assumed from the US classification.
Can I keep my UK Limited company after moving to Spain?
The UK company can continue, but Spanish taxation may arise for the shareholder/director and potentially for the company where management or business functions are carried out from Spain.
Can I invoice my work through a foreign company instead of becoming autónomo?
A foreign company does not automatically replace Spanish self-employment or payroll obligations. The answer depends on the real legal relationship, where the work is performed and how the company operates.
Self-employed & freelancers
Working Independently From Spain
International freelancers often have foreign clients, foreign payment platforms or a company abroad. That does not by itself remove Spanish tax, VAT or Social Security obligations when the activity is carried out from Spain.
01
Starting the activity
Coordinate the tax registration, activity classification, start date and Social Security position before issuing invoices.
02
Spanish income tax
Determine whether payments on account, professional withholding rules and annual Spanish income-tax obligations apply.
03
VAT & foreign clients
The VAT treatment depends on the nature of the service, whether the client is a business or consumer and where the client is established.
04
EU clients
Intra-EU services may require VAT registration and additional reporting depending on the transaction and the status of the client.
05
Social Security
Self-employed activity can create Spanish Social Security obligations even where clients, contracts and payments are outside Spain.
06
Ongoing compliance
Quarterly and annual tax obligations should be coordinated with invoices, VAT treatment, accounting records and any international issues affecting the activity.
Do I need to become autónomo if all my clients are abroad?
Foreign clients do not by themselves make the activity foreign. Where an individual habitually performs an independent economic or professional activity from Spain, Spanish tax and Social Security registration may need to be analysed even where no client is Spanish.
Specialist tax services
Choose the Matter That Needs Detailed Advice
This page is the tax hub. Detailed legal guidance belongs on the relevant specialist page so users, Google and AI systems can distinguish the purpose of each URL rather than seeing the same content repeated across the site.
Individuals
01
Beckham Law
Eligibility, application and Spanish taxation under the special inbound regime.
Explore →02
Spanish Tax Residency
183-day rule, economic interests, family presumptions and treaty residence.
Discuss →03
Non-Resident Tax
Spanish-source income, property, rental income, capital gains and Modelo 210.
Explore →04
Wealth & Foreign Assets
Wealth Tax, Temporary Solidarity Tax on Large Fortunes and foreign-asset reporting.
Discuss →International / cross-border
Businesses, founders & professionals
01
International Corporate Tax
Spanish corporate-tax advice for foreign-owned companies and international groups.
Explore →02
Company Residence & Permanent Establishments
Spanish corporate residence, management from Spain and PE exposure.
Discuss →03
Founders, Directors & Shareholders
Remuneration, dividends, shareholdings and cross-border company connections.
Discuss →04
Self-Employed / Freelancer Compliance
Tax registration, VAT, income-tax filings and ongoing compliance for professionals working from Spain.
Explore →What we need to understand your case
Six Facts Usually Determine the Route
You do not need to know which tax form applies before contacting us. The useful starting point is the factual map of your situation.
01
Countries involved
Where you live now, where you lived before and where income or assets are located.
02
Dates
Arrival, departure, employment start, visa start or any expected relocation date.
03
Income
Salary, dividends, pensions, rent, gains, freelance income or business profits.
04
Companies & ownership
Foreign entities, shareholding percentage, director role and where management takes place.
05
Work location
Where the services are physically performed and whether you work as employee, director or freelancer.
06
Current deadline
Tax return, AEAT notice, employment start, property sale, company decision or other time-sensitive event.
Professional review
Tax content reviewed by Jorge Lacasa Alesón
Spanish Tax & International Lawyer · Madrid Bar Association (ICAM) · nº 135311