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— Tax · International · Madrid

Tax lawyers in Spain,
built for cross-border lives.

Specialist Spanish tax advisors for British nationals, international residents, founders and companies relocating to Spain. Beckham Law, Modelo 720, wealth tax and cross-border planning — explained in plain English, executed with precision.

8+
Years of practice
300+
Beckham Law applications
20+
Nationalities served
EN · ES
Bilingual practice
— What we do

Spanish tax law, handled with care.

From the moment you consider relocating to Spain to your annual filings as a tax resident, our team builds a strategy aligned with your personal and business circumstances. We work the way good lawyers should: anticipating problems before they appear.

01

Beckham Law

The Spanish special expat regime: flat 24% taxation on employment income up to €600,000 and exclusion of most foreign-source income. We handle eligibility, application and ongoing compliance.

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02

Modelo 720

Annual declaration of foreign assets above €50,000 in any category. We prepare, file and defend it against the Spanish Tax Agency when needed — including the post-CJEU sanctions regime.

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03

Tax residency

The 183-day rule is only the beginning. Centre-of-interests analysis, tie-breaker rules under double taxation treaties, exit planning and migration into Spanish tax residence done right.

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04

Wealth & solidarity tax

Impuesto sobre el Patrimonio and Impuesto a las Grandes Fortunas planning. Autonomous community optimisation — Madrid vs Andalusia vs Catalonia — and lawful structuring for HNWIs.

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05

Non-resident obligations

Modelo 210, imputed income on Spanish property, rental income, capital gains on sale, IBI and Plusvalía. Full annual compliance for non-resident owners of Spanish assets.

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06

Corporate & holding

Spanish subsidiary set-up, holding structures (ETVE), VAT registration, transfer pricing review, R&D and patent box incentives. International tax aligned with corporate strategy.

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— Special regime

The Beckham Law: your most powerful tool when moving to Spain.

Introduced in 2005 and reformed in 2023 to include digital nomads and remote workers, the Special Tax Regime for Inbound Workers — popularly known as the Beckham Law — can transform the economics of relocating to Spain.

For up to six tax years, qualifying applicants are taxed at a flat 24% on Spanish employment income up to €600,000, exempted from wealth tax on most foreign assets, and excluded from declaring foreign-source income that would otherwise be taxed under standard residency.

€600k
Annual employment income cap at flat rate
6 mo.
Strict application window from start of activity

Eligibility is narrow and the application window unforgiving: missing the six-month deadline permanently forfeits the regime for that relocation.

Read full Beckham Law guide
— Who we work with

Built for the international client.

Our practice is calibrated for the specific challenges of cross-border tax: people whose lives, assets or businesses cross more than one jurisdiction. If that is you, you are in the right place.

i.

British expats & retirees

Pensions, ISAs, property, residency planning and the UK-Spain double taxation treaty.

ii.

Digital nomads

Spanish Digital Nomad Visa, Beckham Law election, remote employer compliance.

iii.

Founders & HNWIs

Exit planning, wealth tax optimisation, family office structures, ETVE holding regimes.

iv.

International companies

Spanish subsidiary setup, permanent establishment risk, VAT, transfer pricing.

— How we work

A method that respects your time.

No surprises. No vague invoices. A four-step engagement that gives you a clear roadmap before any meaningful work begins.

i

Diagnostic call

30 minutes, complimentary. We listen, identify the levers, and tell you honestly whether we are the right firm.

ii

Tax roadmap

Written assessment of your residency status, exposure, available regimes and recommended sequence of actions.

iii

Execution

Filings, applications, structuring and liaison with Hacienda. Fixed fees agreed in advance, no hourly surprises.

iv

Ongoing advice

Annual filings, regulatory updates and a direct line to your lead advisor whenever life or business changes.

— Foreign asset reporting

Modelo 720: the form most expats get wrong.

If you are a Spanish tax resident with more than €50,000 in foreign bank accounts, securities, or real estate, you must file Modelo 720 between January and 31 March each year. The form is unforgiving, the penalties — even after the Court of Justice of the EU struck down the harshest sanctions — remain serious.

We file Modelo 720 for hundreds of clients each season, defend assessments against Hacienda, and assess the proportionality of any retrospective sanctions under the current regime.

3
Independent categories: accounts, securities, real estate
€20k
Variance threshold triggering a new filing

The three categories — accounts, securities and real estate — are independent: you must declare each that exceeds €50,000 even if the others do not. New filings are only required when balances grow by €20,000 over the last reported figure.

Full Modelo 720 guide
— Risks

Common mistakes we help clients avoid.

Most of the expensive errors we are asked to fix were avoidable. These are the ones we see most often when clients come to us after the fact.

Assuming a Non-Lucrative Visa avoids tax residency

It does not. Physical presence in Spain for more than 183 days triggers tax residency regardless of immigration category.

Missing the six-month Beckham Law window

The application must be filed within six months of registering with Social Security. Miss it and the regime is lost for that relocation.

Failing to file Modelo 720 for foreign assets

Penalties can still be significant despite the EU court ruling. Late voluntary filings remain materially cheaper than waiting for inspection.

Ignoring autonomous community variations

Where you register matters. The same net worth can mean zero wealth tax in Madrid and tens of thousands elsewhere.

Not invoking the relevant double taxation treaty

UK pensions, US dividends, dual-residency disputes — treaty tie-breaker rules often produce dramatically better outcomes than domestic law alone.

Selling property without exit-tax planning

Non-resident capital gains on Spanish real estate carry a 3% withholding plus 19% tax, with strict timing rules to recover any overpayment.

— FAQ

Frequently asked.

Quick answers to the most common questions our clients ask before our first consultation. For anything specific to your situation, the diagnostic call is the right place.

Do I need a tax lawyer to apply for the Beckham Law in Spain?
While not legally required, applying through a qualified Spanish tax lawyer significantly reduces the risk of rejection. The application must be filed within six months of registering with Spanish Social Security, and any error can result in permanent forfeiture of the regime for that relocation. A specialist ensures all eligibility requirements are met and documentation is correctly presented from day one.
What is Modelo 720 and who must file it?
Modelo 720 is the Spanish declaration of foreign assets. Any tax resident in Spain who owns assets abroad worth more than €50,000 in any of three categories (bank accounts, securities, or real estate) must file it before 31 March each year. Failure to file or filing incorrectly can result in severe penalties, although the European Court of Justice has limited the original sanctioning regime.
Am I considered a tax resident in Spain if I spend more than 183 days?
Spending more than 183 days in Spain during the calendar year generally makes you a tax resident, but it is not the only criterion. You are also considered a tax resident if your main economic interests are in Spain, or if your spouse and minor children habitually reside in Spain. Tax residency triggers worldwide income taxation in Spain.
How are UK pensions taxed in Spain?
Under the UK-Spain Double Taxation Treaty, most private and occupational UK pensions are taxed exclusively in the country of residence, meaning Spanish tax residents will declare them in Spain. UK government service pensions remain taxable in the UK. State pensions are taxable in Spain for residents. Proper planning before relocation can materially optimise the effective tax rate.
How much does a tax lawyer cost in Spain?
Fees vary depending on complexity. A standard tax return for a non-resident with rental property typically ranges from €300 to €600 per year. Beckham Law applications usually range from €1,500 to €3,000. Comprehensive tax residency planning for high-net-worth individuals starts from €2,500. Lawcappital offers a free initial consultation to scope each case and provide a transparent fee quote.
What is the Spanish wealth tax and who pays it?
Spanish wealth tax (Impuesto sobre el Patrimonio) is an annual tax on net assets above certain thresholds. Tax residents pay on worldwide assets above approximately €700,000 (after a primary residence allowance), while non-residents pay only on Spanish assets. Rates and exemptions vary significantly by autonomous community: Madrid effectively waives it, while Catalonia and Valencia apply higher rates.
Do digital nomads pay tax in Spain under the new visa?
Yes. Holders of the Spanish Digital Nomad Visa can apply for the Beckham Law special regime, taxing Spanish employment income at a flat rate of 24% up to €600,000 and excluding most foreign-source income from Spanish taxation. Without that election, they are taxed as ordinary residents on worldwide income.
— Ready when you are

Let's talk about your Spanish tax situation.

The first conversation is on us. Thirty minutes with a senior advisor, in English or Spanish, to map your situation and tell you honestly what to do next. No commitment, no obligation.

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Senior advisor · 30 minutes · No obligation

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Madrid office
English & Spanish