Inbound regime
Beckham Law
Eligibility, application and tax treatment under Spain's special regime for qualifying individuals relocating to Spain.
Spanish & International Tax
Spanish Tax Services for International Clients
Law Cappital advises individuals, founders, investors and international businesses on Spanish and cross-border tax matters. Use this page to identify the area relevant to your case, from personal tax and relocation to expanding or operating a business in Spain, and move directly to the specialist service.
Tax hub · Spain · Cross-border matters · Advice in English
Tax practice
Choose the Tax Matter You Need Help With
This page is the central directory of Law Cappital's tax practice. Each area is kept deliberately concise so that detailed guidance lives on the relevant specialist page rather than being duplicated here.
For Individuals
Residence
Spanish Tax Residency
183-day rule, centre of economic interests, family presumptions and treaty residence when more than one country is involved.
Non-residents
Non-Resident Tax
Spanish-source income, property, rental income, capital gains, imputed income and Modelo 210 for taxpayers resident abroad.
Assets & reporting
Wealth & Foreign Assets
Wealth Tax, Temporary Solidarity Tax on Large Fortunes and Spanish reporting obligations connected with overseas assets.
Cross-Border Tax
Treaties
Double Taxation & Tax Treaties
Allocation of taxing rights, treaty residence, foreign tax credits and relief where Spain interacts with another jurisdiction.
United States → Spain
US-Spain Tax
Spanish tax issues involving US citizenship, LLCs, companies, employment, investments and retirement arrangements.
United Kingdom → Spain
UK-Spain Tax
Residence, pensions, employment, investments and treaty issues for individuals and businesses with UK-Spain connections.
For Businesses & Founders
Entering Spain
Expanding Your Business to Spain
Tax planning for international companies entering the Spanish market, including the tax implications of subsidiaries, branches, local operations, VAT and cross-border flows.
Corporate taxation
International Corporate Tax
Spanish corporate tax advice for foreign-owned companies, international groups, investment structures and businesses operating across more than one jurisdiction.
Cross-border risk
Company Residence & Permanent Establishments
Analysis of Spanish tax residence, place of effective management and permanent establishment exposure where a foreign business is managed, represented or operated from Spain.
Owners & management
Founders, Directors & Shareholders
Spanish tax issues affecting internationally mobile founders, directors and shareholders, including remuneration, dividends, shareholdings and foreign-company connections.
How we analyse cross-border tax
International Tax Rarely Starts With a Tax Rate
Before calculating tax, the legal analysis usually has to establish four separate things: residence, source, taxing rights and any additional reporting or corporate consequences.
Where are you tax resident?
Spanish domestic rules are the starting point. Where two countries claim residence, an applicable double tax treaty may alter the result.
Where is the income sourced?
Employment, business income, dividends, pensions, property income and capital gains can follow different sourcing rules.
Which country may tax it?
Spanish law and the relevant treaty must be read together to determine taxing rights and potential relief from double taxation.
Are there separate consequences?
Foreign companies, LLCs, directorships, permanent establishments and overseas assets may create obligations independently from personal income tax.
This is why two individuals or businesses with apparently similar facts can have materially different Spanish tax outcomes. Residence, legal classification and cross-border facts come before the calculation.
Professional review
Tax content reviewed by Jorge Lacasa Alesón
Spanish Tax & International Lawyer · Madrid Bar Association (ICAM) · nº 135311
Legal framework: Spanish tax legislation · AEAT guidance · Directorate-General for Taxation rulings · applicable Double Tax Treaties · BOE