Spanish taxes for residents · Income, wealth and Beckham Law

Moving to Spain? Your tax strategy should come first.
Plan it before your first return.

Becoming tax-resident in Spain changes how your income, investments and assets are taxed. We help professionals, business owners and families plan the move, use regimes like the Beckham Law and file with confidence.

Residency assessed before you move Beckham Law applications Fixed fee per return
Free tax and residency check

Get your Spanish tax position right from year one.

Tell us when you are moving, or how long you have lived here, and roughly what you earn and own. Our legal team reviews it and tells you what applies, what to file and which residence route fits you.

  • Whether Spain treats you as a tax resident, and from when
  • If the Beckham Law could apply to you, and the deadline to apply
  • Which residence permit fits your profile and finances
  • A reply from our legal team within 24-48 hours
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This page is general information and does not constitute legal or tax advice. Rules and deadlines change, and what applies depends on your circumstances.

Who this applies to

Tax residency is not always a choice.

Under Spanish law you are tax-resident for a calendar year if any one of these applies, whatever your visa says and wherever you are registered. As a general rule, residency applies to the whole calendar year, not only from the day you arrive, and a tax treaty can change the result.

You spend more than 183 days in Spain

  • Counted per calendar year.
  • Occasional trips abroad still count as days in Spain, unless you prove tax residence elsewhere.
  • Digital nomad and non-lucrative visa holders usually cross this line in their first full year.

Your main economic interests are here

  • The main core or base of your activities or economic interests is in Spain, directly or indirectly: fewer than 183 days can be enough.
  • Your spouse (not legally separated) and dependent minor children live here: residence is presumed, unless you prove otherwise.
Easy to get wrong

Your visa does not decide your tax status.

  • A non-lucrative visa stops you working, not paying tax: foreign pensions, dividends and interest are generally declared here.
  • Resident in two countries at once? The tax treaty’s tie-breaker rules decide, and set out how double taxation is relieved.

What you file

Four obligations every new resident should check.

Income tax (IRPF)

Spanish personal income tax (Impuesto sobre la Renta de las Personas Físicas) generally applies to your worldwide income once you are tax-resident.

  • Salary, self-employment, pensions, rents, dividends and gains.
  • Different rules apply under special regimes such as the Beckham Law.
  • Filed the following year, within the annual filing window.
  • Your tax bill depends on your income, circumstances and where in Spain you are resident.

Wealth Tax

May apply to your worldwide assets once you are resident, depending on your tax regime and where in Spain you live.

  • Personal allowances, rates and tax relief vary by region.
  • Under general State rules, the personal allowance is €700,000 and a qualifying main home is exempt up to €300,000. Regional and foral rules may differ.
  • Under general rules, a return is required if tax is due or gross assets exceed €2 million, even with no tax to pay.
  • The Solidarity Tax on Large Fortunes may also apply, taking account of exemptions, allowances and Wealth Tax paid.

We assess the rules that apply wherever you live in Spain.

Assets abroad (Modelo 720 and 721)

Information returns on what you hold abroad, not taxes.

  • Modelo 720 by 31 March when a category (accounts, securities and insurance, real estate) exceeds €50,000.
  • Afterwards, generally only when a category rises by more than €20,000, or when you sell, cancel or stop holding an asset you had already declared (with some exceptions).
  • Crypto held with foreign providers: Modelo 721, when the total exceeds €50,000 at 31 December, filed from 1 January to 31 March.
  • Special rules apply under the Beckham Law.

The Beckham Law

A special regime for qualifying newcomers.

  • For employees, international remote workers and certain entrepreneurs and highly qualified professionals not tax-resident here in the previous 5 years.
  • Employment income: 24% up to €600,000, 47% above.
  • Certain foreign investment and property income may stay outside Spanish tax.
  • The tax year in which you become tax-resident in Spain, plus the following 5. This can be later than the year you arrive.
  • Modelo 149, within 6 months of the start of your activity as shown in your Spanish Social Security registration, or in the documents that keep you in your home country's system. Miss it and the regime is lost.
Check if you qualify →

What we do

From your first year to every year after.

01

Tax residency assessment

Before you move.

  • When you will become resident, and what changes.
  • Income, investments and assets abroad planned in advance.
02

Beckham Law application

From eligibility to every annual return.

  • Eligibility check and strategy.
  • Modelo 149 filed within the deadline.
  • Modelo 151 each year, with conditions reviewed.
Our Beckham Law application service →
03

Annual tax compliance

Your return, every year, for a fixed annual fee.

  • IRPF, or Modelo 151 under the Beckham Law.
  • Foreign pensions, investments and rents declared correctly.
  • Double taxation relief applied wherever available.
04

Wealth Tax and assets abroad

Prepared together, so the figures match.

  • Wealth Tax and Solidarity Tax where they apply.
  • Modelo 720 and 721.
05

Tax regularisation

Resident without filing, or missed a Modelo 720?

  • We calculate what is outstanding.
  • Voluntary regularisation before the Tax Agency acts generally means lower penalties and less risk.

Where we work

We work with clients all over the world.

Remotely, by video call and e-signature

Where most of our clients come from

Tax work rarely needs a meeting. We advise clients relocating from abroad, and those already living in Spain, by video call and e-signature.

United KingdomUnited StatesJapanUnited Arab EmiratesChinaFrance

Questions

What new residents ask us.

I have a non-lucrative visa. Do I pay tax in Spain?

Yes, once you are tax-resident.

  • The visa stops you working in Spain, not paying tax.
  • Pensions, investment income and other worldwide income are generally declared here.
  • Wealth Tax may apply, depending on your assets.
Can I use the Beckham Law with a digital nomad visa?

Sometimes, but the visa alone does not guarantee it.

  • The remote-work route covers employees working remotely for a foreign company. Self-employed nomads must fit another qualifying category, such as an innovative entrepreneurial activity or a highly qualified professional, and meet its conditions.
  • You must meet its conditions, including no Spanish tax residence in the previous five years.
  • The six-month deadline to opt in is strict: check before you arrive.
Will I be taxed twice, here and in my home country?

Possibly, but treaties and Spanish relief rules often reduce or remove the overlap.

  • Spain has treaties with most countries, including the UK, the US, Japan, the UAE and China.
  • The result depends on your residence, the type and source of each income and the treaty.
  • US citizens keep filing obligations at home even after becoming Spanish residents.

We review your case to apply every relief available.

When is my first Spanish tax return due?

In the year after your first calendar year as a resident, if you have to file. Resident for 2026?

  • Modelo 720, if it applies: by 31 March 2027.
  • First income tax return: spring 2027, in the window the Tax Agency sets each year (usually April to June).
Does Wealth Tax apply to me?

Possibly. It depends on your region and your net assets.

  • In Catalonia, payable when net worldwide assets exceed the €500,000 allowance (€700,000 under the general State rules; some regions add their own relief). Under the Beckham Law, generally only assets located in Spain count.
  • After exemptions (up to €300,000 for a qualifying main home) and deductible debts.
  • A return is required above €2 million in gross assets, even with nothing to pay.
What does it cost to have you do it?

A fixed fee for each return or application, quoted before we start. Tell us your situation and we will give you the figure first.

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