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Spanish Digital Nomad Visa for UK Company Owners: Key Considerations Before You Apply

Tue, 24 Mar 2026 15:14:42 GMT

Spanish Digital Nomad Visa for UK Company Owners: Key Considerations Before You Apply

Relocating to Spain as a UK business owner is increasingly common, particularly with the introduction of the Spanish Digital Nomad Visa (DNV). However, for directors and shareholders of UK companies, the process is far from straightforward.

One of the most important decisions you will face is whether to apply as an employee or as a self-employed individual (autónomo) — and this choice carries both tax and legal implications across two jurisdictions.

The Core Issue: Conflicting UK and Spanish Requirements

For UK company owners holding more than 25% of shares and acting as directors, there is a fundamental mismatch between Spanish and UK systems.

From a Spanish perspective, individuals in this position are often expected to:

Register as self-employed (autónomo)
Invoice their own company for services

This aligns with how Spain interprets control and economic activity.

However, under UK rules:

Directors cannot invoice their own company for management services
All remuneration must typically be processed through PAYE

This creates a difficult position: Complying with Spanish expectations can conflict with UK tax rules.

The Emerging Practical Challenge

More recently, Spanish immigration authorities (UGE) have started requesting evidence of self-employment registration in the UK as part of the DNV process.

While it is technically possible to register as self-employed in the UK to satisfy this requirement, in practice:

The director cannot realistically use that status to invoice their own company
The structure may exist only “on paper”
This creates a compliance risk if not handled carefully

In other words, applicants may find themselves meeting Spanish formal requirements while being unable to operate that structure in reality under UK law.

Choosing Your Application Route

There are two main approaches when applying for the Digital Nomad Visa as a UK company owner.

Option 1: Applying as Self-Employed (Autónomo)

This route is generally more aligned with long-term residence in Spain, particularly if you expect to become a Spanish tax resident.

Advantages:

Strong alignment with Spanish tax and social security expectations
Reduced risk of being classified as a permanent establishment in Spain
Typically leads to a 3-year residence permit
Clearer long-term structure once established in Spain

Considerations:

You may need to demonstrate a 3-month activity history (registration, invoices, bank movement)
You will be liable for Spanish social security contributions
Ongoing compliance (quarterly filings, accounting) is required
Setup needs to be carefully structured to avoid conflict with UK rules

Option 2: Applying as an Employee (A1 Certificate Route)

This option is often used in the early stages, particularly if you intend to remain under UK tax residency initially.

Advantages:

No need to build a 3-month self-employed track record
You can continue contributing to UK National Insurance
Faster to prepare in many cases

Considerations:

Increased scrutiny from Spanish authorities (criteria can shift)
Structuring issues if you are the sole director (you cannot “assign” yourself to Spain easily)
Typically results in shorter residence periods (linked to A1 duration)
May not be sustainable once you become a Spanish tax resident

Permanent Establishment Risk

One of the most overlooked aspects is the risk of creating a permanent establishment (PE) in Spain.

If not structured properly:

Your UK company could be considered as operating in Spain
Spain could seek to tax part of the company’s profits

Using a self-employed structure can help mitigate this risk by creating a clearer separation between you and the company.

Timing Is Critical

The success of a Digital Nomad Visa application is not just about eligibility — it’s about timing and sequencing .

Key factors include:

When you relocate physically
When you trigger Spanish tax residency
When you apply for Beckham Law (if applicable)
How your income is structured before and after the move

A poorly timed application can create unnecessary tax exposure or weaken the application.

A Constantly Evolving Landscape

Both Spanish immigration authorities and HMRC continue to refine their interpretation of these cases.

As a result:

There is no “one-size-fits-all” solution
Internal criteria can change without formal notice
Each case must be approached strategically

Final Thoughts

For UK company owners, the Spanish Digital Nomad Visa offers a strong pathway to relocate — but it sits in a grey area between two legal systems .

The key is not just choosing a route, but designing a structure that works:

Legally in Spain
Compliantly in the UK
Efficiently from a tax perspective

Need Guidance on Your Move?

If you are a UK business owner considering relocation to Spain, we can assist with:

Choosing the right DNV application route
Structuring your setup between Spain and the UK
Managing tax exposure and compliance
End-to-end visa application support

Get in touch to discuss your situation — we’ll help you plan it properly from day one.

Moving from Dubai to Spain: Visa Options, Taxes & Beckham Law (2026 Guide)

Mon, 23 Mar 2026 11:59:46 GMT

Moving from Dubai to Spain: Visa Options, Taxes & Beckham Law (2026 Guide)

Why Are People Moving from Dubai to Spain?

In 2026, there is a growing trend of individuals relocating from Dubai to Spain , particularly among entrepreneurs, remote workers, and high-net-worth individuals.

Spain offers:

EU residency and long-term stability
Access to European markets
High quality of life (healthcare, education, lifestyle)
Attractive visa options such as the Spain Digital Nomad Visa

However, unlike the UAE, Spain has a fully taxable system , making tax planning essential.

Spain Visa Options for Dubai Residents

1. Spain Digital Nomad Visa (DNV)

The Spanish Digital Nomad Visa is one of the most searched relocation options for UAE residents.

Best for:

Remote workers
Freelancers
Business owners working with foreign clients

Key requirements:

Work for non-Spanish companies
Minimum income (~€2,849/month)
3+ months professional relationship
Clean criminal record
Private health insurance

Advantages:

Fast-track residency in Spain
Ability to work remotely from Spain
Potential access to the Beckham Law tax regime

2. Non-Lucrative Visa Spain

The Spanish Non-Lucrative Visa (NLV) is ideal for individuals relocating from Dubai who do not need to work.

Best for:

Passive income earners
Retirees
Investors

Requirements:

Minimum savings (~€28,000/year)
No professional activity in Spain
Private health insurance

Important limitation:

You cannot work remotely under this visa (even for foreign clients).

Beckham Law Spain (Special Tax Regime)

The Beckham Law Spain is one of the most important tax incentives for new residents.

Key benefits:

Flat tax rate of 24% (instead of progressive 19–47%)
In many cases, only Spanish-source income is taxed

Eligibility:

Employees relocating to Spain
Directors (with conditions)
Digital Nomads (case-by-case)

For Dubai residents used to 0% income tax , this regime can significantly reduce the tax impact of relocation.

Tax Implications: Dubai vs Spain

1. Spanish Tax Residency

You become a tax resident in Spain if:

You spend more than 183 days in Spain , or
Your main economic interests are in Spain

2. Worldwide Income Tax

If tax resident in Spain:

You are taxed on global income
This includes UAE salary, dividends, and business income

3. Non-Resident Tax Spain

If you remain a non-resident , Spain generally taxes Spanish-source income at: 24% flat rate

Common Mistakes When Moving from Dubai to Spain

Many relocations fail due to poor planning:

Assuming the Digital Nomad Visa means no Spanish tax
Not applying for the Beckham Law within 6 months
Becoming tax resident unintentionally
Not coordinating UAE and Spain tax advice
Using incorrect company structures

Best Strategy for Relocating from UAE to Spain

If you are planning to move from Dubai to Spain , the recommended approach is:

Define your tax residency strategy before moving
Choose the right visa:
Digital Nomad Visa Spain → for remote workers
Non-Lucrative Visa Spain → for passive income
Assess eligibility for Beckham Law Spain
Coordinate with both:
Spanish legal/tax advisor
UAE/international advisor

Final Thoughts

Relocating from Dubai to Spain is increasingly common, but success depends on proper legal and tax structuring .

Done correctly, you can:

Secure EU residency
Optimize your tax exposure
Maintain international flexibility

Done incorrectly, you risk:

Unexpected taxation
Compliance issues
Missed opportunities

Need Help Moving from Dubai to Spain?

We assist clients with:

Spain Digital Nomad Visa applications
Non-Lucrative Visa Spain
Beckham Law tax planning
Full relocation strategy

If you're considering a move, contact us to schedule a consultation.

Digital Nomad Visa Guide

Wed, 18 Feb 2026 13:48:23 GMT

Digital Nomad Visa: Work Remotely from Spain in 2026

Spain’s Digital Nomad Visa offers a legal and flexible path for non-EU remote workers and freelancers to live in Spain while working for international clients or employers. It’s a unique opportunity to combine professional life with the exceptional quality of life Spain offers — and it may also open the door to tax advantages like the Beckham Law (full guide here).

This detailed guide covers eligibility, documentation, the step-by-step application process, and key updates for 2026.

Make sure you are elegible

Before starting, you should ensure you are in a position to meet the primary requirements.

Financial Requirements (2026)

You must prove steady income earned from outside Spain. The required monthly income depends on how many family members are included in the application:

1 applicant: €2,849/month (€34,188/year)
1 applicant + 1 dependent: €3,917/month (€47,009/year)
1 applicant + 2 dependents: €4,274/month (€51,282/year)
1 applicant + 3 dependents: €4,630/month (€55,556/year)
1 applicant + 4 dependents: €4,986/month (€59,829/year)

You’ll also be required to submit a bank certificate covering the 3 months prior to the date of application , confirming receipt of income related to your employment or freelance work.

Work & Experience Requirements

You’ve worked with your employer or freelance clients for at least 3 months
Your employer/clients have been in business for at least 1 year
Your employer or clients provide a letter authorizing remote work from Spain

You hold either:

A university degree or qualification , or
At least 3 years of relevant work experience

If self-employed, your clients must be registered businesses (not individuals)

Criminal Record Check

You must provide a clean criminal record certificate from all countries of residence in the last 2 years
You must sign a declaration confirming no serious criminal convictions in the last 5 years

Important Note on Document Expiry : Most submitted documents must be recent (i ssued within 3 months of your application), so plan accordingly to avoid unnecessary costs in legalizations/translations or having to obtain new copies.

Understand Social Security Requirements

Social security coverage is mandatory while living and working in Spain.

If Employed:

If your home country has a social security agreement with Spain (e.g. the UK ), your employer can apply for an A1 certificate
If there is no agreement, your employer must register to pay social security in Spain via a local legal representative

If Self-Employed:

You must register with Spanish social security after approval
For the first year, pay a flat rate of €80/month
After that, fees range from €225–530/month , depending on income
A signed declaration pledging to register with Spanish social security is required at the application stage

Gather the Required Documents

Start early, especially for documents that need official translation and legalization (apostille) .

Criminal Records & Declaration

Certificate(s) from countries of residence during the past 2 years (apostilled + translated)
Signed declaration of no criminal record over the last 5 years (in Spanish)

Proof of Work or Client Relationship

Employer letter confirming your role, salary, start date, and remote work authorization
For freelancers: client letter detailing duration of the relationship, invoicing, and permission to work remotely from Spain
Proof that employer or client has existed for at least 1 year (e.g. Certificate of Incorporation, with apostille+translation)
Bank certificate & matching payslips/invoices confirming receipt of income over the last 3 months

Qualifications or Work History

Copy of degree or professional certificate (apostilled + translated), or
Proof of 3 years of relevant experience , confirmed by tax or social security documentation

Curriculum Vitae

Updated CV in Spanish — simple translations accepted

Health Coverage or Declaration

Self-employed: Signed declaration of intent to register for Spanish social security (no insurance needed)
A1 form holders: May access public healthcare via S1 — no private insurance required
Others: Must present private health insurance from a Spanish provider with no co-payments

Submitting Your Application

You can apply in two ways:

In Spain (recommended):

Enter Spain as a tourist and apply within 90 days
If approved, receive a 3-year residence permit (or shorter if tied to your contract)

Via a Spanish Consulate:

Grants a 1-year visa , which can be converted into full residency after arrival
Recommended only for applicants who require a visa to enter Spain

Beckham Law (Optional Tax Regime)

Eligible Digital Nomad Visa holders may apply for the Beckham Law , which offers:

Flat 24% tax on employment income (up to €600,000/year)
Exemption on most foreign-source income
Valid for up to 6 years
Must apply within 6 months of registration with Spanish tax authorities

Common Mistakes to Avoid

Failing to apostille or translate required documents
Not providing a bank certificate for income proof
Submitting outdated documentation
Assuming the Beckham Law applies automatically
Not verifying that freelance clients are registered businesses
Using health insurance with co-payments

Why Spain?

Enjoy the Mediterranean lifestyle
Access Spain’s public healthcare system
Bring your family under reunification terms
Option to apply for long-term residency after 5 years
Live and work legally with clear tax and legal guidance
Potential access to significant tax benefits

Work with us

At SamirLaw , we guide digital professionals through the entire relocation journey:

Visa application support
Document review and translations
Beckham Law guidance
Social security registration
TIE/NIE application & post-arrival support

Contact Us for a Consultation

To gain an understanding of how our integrated residency and taxation advisory services can facilitate your relocation to Spain as a digital nomad while optimizing your tax position, we invite you to schedule an initial consultation to discuss your options.

Contact here or write to us at info@samirlaw.com

U.S. Pension Rollovers in Spain: When Tax Deferral Applies

Wed, 21 Jan 2026 09:43:13 GMT

When Are U.S. Pension Rollovers Tax-Neutral in Spain?

Individuals who become tax resident in Spain while holding U.S. retirement savings often assume that pension rollovers remain tax-free simply because they are neutral under U.S. law. In practice, this assumption can be risky. Spain taxes its residents on worldwide income, and U.S. pension movements may trigger Spanish tax consequences unless specific treaty conditions are met.

This issue is especially relevant for holders of IRAs, SEP IRAs, and similar U.S. retirement vehicles who reorganise or consolidate their pension arrangements after relocating to Spain.

Why pension transfers raise tax issues in Spain

Spanish tax law does not expressly regulate U.S. pension schemes. Instead, it focuses primarily on pension plans governed by Spanish or EU legislation. As a result, transfers between U.S. retirement accounts historically existed in a grey area: rollovers were tax-deferred in the United States, but their treatment under Spanish tax rules was uncertain.

The risk lies in the fact that Spain may treat certain pension movements as a taxable distribution , even where no cash is received by the individual, unless treaty protection applies.

Recent guidance from the Spanish tax authorities

A recent binding ruling issued by the Spanish Directorate-General for Taxation (DGT), V0251-25 , has significantly clarified this issue. The ruling confirms that, under certain conditions, transfers of pension rights between U.S. retirement schemes may avoid immediate taxation in Spain .

This outcome relies not on Spanish domestic law, but on the interpretation of the Spain–United States Double Tax Treaty (Spain–US DTT) , as amended by the 2019 protocols and memoranda.

What qualifies as a pension scheme under the treaty?

The treaty adopts a broad, functional definition of “pension scheme.” Importantly, several common U.S. retirement arrangements fall within its scope, including:

401(k) plans established under section 401(a) of the Internal Revenue Code
SEP IRAs governed by section 408(k)
Roth IRAs under section 408(a)

This classification is decisive. Only transfers between schemes that meet the treaty definition can benefit from the tax deferral mechanism.

How tax deferral works in practice

Article 20.5 of the Spain–US DTT allows Spain to defer taxation where pension rights are moved between qualifying U.S. pension schemes, provided the individual does not gain access to the funds.

In practical terms, Spain will generally not tax the rollover if:

The transfer occurs directly between qualifying pension plans
The individual never receives or controls the funds
The pension rights remain within the U.S. retirement system

Taxation is postponed until a later taxable event, such as retirement or another permitted distribution.

Common pitfalls that may trigger taxation

The protection offered by the treaty is highly technical. Spanish tax authorities may treat a rollover as taxable if:

The funds are paid into the individual’s personal bank account, even temporarily
The receiving vehicle does not qualify as a pension scheme under the treaty
The transfer is incorrectly structured or documented

In these cases, Spain may tax the entire amount as employment or pension income in the year of transfer, although limited relief may be available depending on the facts

Cross-border transfers remain excluded

It is important to distinguish internal U.S. rollovers from cross-border pension transfers . Moving pension rights from a U.S. plan into a Spanish pension scheme does not benefit from treaty deferral and is generally treated as a taxable event in Spain.

While Spain offers tax neutrality for transfers between Spanish pension plans, its authorities have historically resisted extending equivalent treatment to non-Spanish or non-EU schemes, even where economic comparability exists.

Practical takeaway

For U.S. taxpayers living in Spain, pension rollovers require careful planning. A transaction that is tax-neutral in the United States may produce unexpected Spanish tax exposure if treaty conditions are not strictly respected. Proper structuring, documentation, and timing are essential.

Contact us

If you are a U.S. pension holder living in Spain, or planning to relocate, professional advice is essential before restructuring or transferring retirement assets. Each situation is highly fact-specific, and incorrect execution can lead to unexpected tax exposure.

If you would like to discuss the Spanish tax treatment of U.S. pension plans, rollovers, or cross-border retirement planning, please contact us for tailored advice.

Spanish Wealth Tax: Supreme Court Extends Tax Shield to Non-Residents

Wed, 21 Jan 2026 09:27:35 GMT

Spanish Wealth Tax: Supreme Court Extends the “Tax Shield” to Non-Residents

In a landmark development for international taxpayers, the Spanish Supreme Court has confirmed that non-resident taxpayers may benefit from the Spanish Wealth Tax “tax shield” , a mechanism previously applied only to Spanish residents. This change can significantly reduce wealth tax exposure for individuals holding assets in Spain.

What Is the Wealth Tax “Tax Shield”?

Spanish Wealth Tax (Impuesto sobre el Patrimonio) is subject to a joint limitation rule designed to prevent excessive or confiscatory taxation. Under this rule:

The combined amount of Wealth Tax and Personal Income Tax cannot exceed 60% of the taxpayer’s taxable income , subject to certain exceptions.
The maximum reduction of Wealth Tax under this mechanism is capped at 80% of the tax due .

The rationale is straightforward: taxpayers should not be forced to sell assets simply to pay wealth-related taxes when their annual income is insufficient.

A similar joint limitation applies to the Temporary Solidarity Tax on Large Fortunes , which operates alongside Wealth Tax and Personal Income Tax.

The Problem for Non-Residents

Historically, Spanish tax law restricted this tax shield to Spanish tax residents , even though:

Residents are taxed on their worldwide assets , while
Non-residents are taxed only on assets located in Spain .

This distinction was upheld by the Spanish tax authorities and administrative courts, effectively excluding non-residents from the benefit of the tax cap.

The Turning Point: Supreme Court Rulings (October–November 2025)

The issue reached the Spanish Supreme Court following a case involving a Belgian taxpayer who sought to apply the tax shield by taking into account income tax paid in Belgium.

In its judgments of 29 October and 3 November 2025 , the Supreme Court ruled decisively in favor of the taxpayer, confirming that:

Denying the tax shield to non-residents constitutes unjustified discrimination , and
Such discrimination violates EU law on the free movement of capital .

The Court held that resident and non-resident Wealth Tax taxpayers are in a comparable situation , regardless of whether taxation is based on worldwide assets or only Spanish-situated assets. What matters is the nature and objective of the tax , not the taxpayer’s place of residence.

EU Law and Comparability

The Supreme Court emphasized that restricting the tax shield makes Spain less attractive to non-resident investors, thereby infringing EU principles.

It rejected the argument that non-residents are non-comparable due to informational limitations, noting that:

Within the EU, tax information exchange mechanisms allow Spanish authorities to verify income and tax paid abroad.
Confiscatory taxation must be avoided equally for residents and non-residents .

As a result, non-EU informational concerns do not apply to taxpayers resident in other EU Member States.

Practical Impact for Taxpayers

This interpretation allows non-resident taxpayers to:

Reduce Spanish Wealth Tax by considering income tax paid in their country of residence, and
Potentially reach the maximum 80% reduction in Wealth Tax liability.

The Supreme Court did not provide detailed procedural guidance, so each case must be analysed individually , particularly regarding:

The nature of foreign income,
Taxes effectively paid abroad, and
Supporting documentation.

Retroactive Claims and Future Years

This case law applies to:

Future tax years , and
Open tax years not yet time-barred .

In practice, this means taxpayers may request a rectification of Wealth Tax self-assessments from 2021 onwards , as Spain’s statute of limitations is four years.

For earlier years, while standard limitation rules may apply, there may still be scope for claims based on full nullity under Spanish General Tax Law, depending on the circumstances.

The same reasoning should also apply to the Tax on Large Fortunes , in force since 2022, given its complementary structure and nearly identical joint-limit rules.

What Happens Next?

While these Supreme Court decisions eliminate discriminatory treatment, legislative amendments may still follow , either to formalise the tax shield’s extension to non-residents or to introduce alternative mechanisms.

Additionally, a pending constitutional challenge to Spanish Wealth Tax is expected to be resolved in early 2026. However, based on recent Constitutional Court practice, any declaration of unconstitutionality would likely benefit only taxpayers who had already challenged their assessments before the ruling.

Key Takeaway

For non-resident individuals holding Spanish assets, this development represents a major planning opportunity . The extension of the tax shield can materially reduce Wealth Tax exposure and may justify:

Revisiting past filings, and
Reassessing future tax strategies involving Spanish real estate or investments.

Given the technical and case-specific nature of this relief, professional advice is essential to ensure correct application and maximise potential savings.

If you are a non-resident individual with assets in Spain and would like to assess how these Supreme Court rulings may affect your Spanish Wealth Tax or Tax on Large Fortunes , our team can assist you. Contact us here , or write to us at info@samirlaw.com

Navigating the Renewal of the TIE

Thu, 16 Oct 2025 11:03:34 GMT

Navigating the Renewal of the TIE: A Full Guide for UK Withdrawal Agreement Protected Residents

The Tarjeta de Identidad de Extranjero (TIE) serves as the crucial identity document for British nationals residing in Spain under the EU-UK Withdrawal Agreement (WA). Unlike standard residency permits, the TIE issued under Article 18.4 of the WA documents an existing, protected right of residence established before 1 January 2021.

As these initial TIEs reach their expiration dates, UK residents must undertake a meticulous renewal process. This administrative procedure is governed by Spain’s implementation guidelines, specifically ministerial Instrucciones published in the Boletín Oficial del Estado (BOE-A-2020-7276). It is essential to understand that this is primarily a renewal of documentation, confirming the ongoing exercise of the protected right, rather than a re-application for residency status itself. However, navigating the bureaucratic requirements, particularly concerning timing and the transition to permanent status, requires expert knowledge to ensure compliance and avoid unnecessary delays.

The Protected Status and the Imperative of Documentation Renewal

The TIE associated with the Withdrawal Agreement (TIE-AR) is the definitive proof of your status as a WA beneficiary. This status is often referred to as "declaratory," meaning the right to reside in Spain is maintained provided the qualifying conditions established before 31 December 2020 remain valid; the card simply documents that right.

The beneficiaries of the initial TIE-AR fell into two main groups :

Group 1: Individuals who already held the old green EU residency certificate and subsequently exchanged it for the biometric TIE.
Group 2: Individuals who applied fresh for residency, having been legally resident before the deadline, and received the TIE directly without holding the green paper stage.

The procedural path for renewal, especially when transitioning to long-term status, often depends on which group the applicant belonged to initially.

Navigating the Renewal Thresholds: Temporary vs. Permanent

The renewal strategy hinges entirely on the duration of continuous legal residency accrued in Spain.

Temporary TIE Renewal (Under 5 Years): If the British national has not yet accumulated five years of continuous legal residence since their initial qualifying date, they will be applying for a renewal of their temporary TIE, which is typically valid for five years. This is generally a straightforward administrative renewal, focusing on maintaining documentation and continuous presence.
Permanent TIE Application or Renewal (5+ Years): Once a British national has demonstrably surpassed the five-year continuous residency requirement, they automatically acquire the right to permanent residence under the Withdrawal Agreement. This permanent status is documented by a TIE valid for ten years.

The process of transitioning from temporary to permanent TIE-AR requires careful attention, as it is here that many applicants encounter their first substantive application hurdle since Brexit.

The Critical Pre-Application Phase: Timing, Appointment Scheduling, and Practical Realities

The greatest operational challenge in TIE renewal is securing the mandatory appointment (Cita Previa) for fingerprinting (Toma de Huellas) at the National Police station and managing the statutory versus practical timeline.

The Official Window vs. Operational Reality

Statutory Spanish immigration regulations permit the renewal process to begin up to 60 days before the expiration date of the current TIE.

However, administrative procedures often contradict this allowance. In practice, many National Police stations responsible for processing TIE renewals will strictly adhere to a policy of rejecting or refusing to process applications if the card has not reached its official expiration date. This common practice forces applicants to wait until the card is technically expired or apply on the exact date of expiration.

Given the persistent scarcity of appointments nationwide, this contradiction necessitates a calculated strategy: applicants must book the Cita Previa well in advance, specifically targeting a date that falls immediately after the card’s expiration date, allowing sufficient time to prepare all necessary paperwork.

Securing the Cita Previa Logistics

The renewal process formally begins with the appointment request via the Sede Electrónica de Administraciones Públicas (ICP Plus). Selection of the correct procedure code is paramount.

Selection of Province and Procedure: After selecting the relevant province, the applicant must identify the correct procedure within the Cita Previa system.
The Primary Category: The correct and specific procedure designation is: POLICÍA – EXP. TARJETA ASOCIADA AL ACUERDO DE RETIRADA (BREXIT) .
The Necessary Fallback: Should the specific Brexit category not be listed (a frequent regional issue in provinces with high demand or unique administrative protocols), the approved secondary option is: TOMA DE HUELLA – RENOVACIÓN DE TARJETA DE LARGA DURACIÓN .

It is important to acknowledge that regional administrative variations exist. For instance, in regions such as the Balearic Islands (Mallorca, Menorca, Eivissa) , appointment scarcity is notoriously high. In such cases, accessing appointments may require the assistance of specialized legal professionals who are often adhered to protocols established with local Bar Associations ( Colegio de Abogados) and the Oficina de Extranjería.

A critical consideration for clients is the administrative state between the card’s expiration and the appointment date. While the physical card is expired, the underlying right of residence remains legally protected by the Withdrawal Agreement.

During this "limbo" period, the applicant should carry both the expired TIE card and the official appointment confirmation (Justificante de Cita Previa), which serves as proof of a pending, continuous legal application.

The Two Renewal Paths: Temporary vs. Permanent Residency

The procedural route taken for renewal is dictated by whether the five-year continuous residency milestone has been met.

Renewal of Temporary TIE-AR (Under 5 Years of Residence)

For those not yet eligible for permanent residency, the process is streamlined and generally restricted to the police stage (fingerprinting). Since the underlying status is presumed continuous, the renewal focuses simply on the issuance of the new identity card. There is typically no requirement for a separate application to the Oficina de Extranjería, provided the applicant continues to meet the original conditions (e.g., employment, self-sufficiency, health coverage).

Transitioning to Permanent TIE-AR (5+ Years of Residence)

Upon accumulating five years of continuous legal residence, the UK national acquires the right to be documented as a permanent resident under the WA. This results in the issuance of a TIE valid for 10 years. The path to achieving this permanent documentation varies depending on the applicant's initial status :

Applicants who previously held the EU Green Certificate: These individuals typically proceed directly to the police appointment (Toma de Huellas) using the EX-23 form to document their permanent status.
Applicants who never held the EU Green Certificate: This group may face an additional procedural requirement. They may first need to file the Modelo EX-20 (Solicitud de Residencia Permanente de Ciudadano de la Unión Europea) with the Oficina de Extranjería. The formal application and review by Extranjería are necessary to receive a resolución favorable (favorable resolution) confirming the acquisition of permanent status. Only with this resolution in hand can the applicant proceed to request the police appointment for fingerprinting and TIE issuance.

The requirement to file the EX-20 introduces a layer of substantive administrative processing by the Extranjería before the TIE can be issued. This contrasts sharply with a simple TIE renewal, which is a police procedure. The EX-20 path may necessitate the presentation of comprehensive documentary proof of continuous legal presence over the full five-year period (such as aggregated padrón history, employment records, or tax filings) to substantiate the permanence claim.

Documentation: The Mandatory Checklist for the TIE Appointment

Rigorous preparation of documents is the most effective way to prevent rejection at the Cita Previa. Missing documents or incorrect form completion often lead to the application being refused, forcing the client to re-book a scarce appointment.

Required Forms and Proof of Payment

Applicants must present the following completed forms:

Modelo EX-23 (Solicitud de Tarjeta): This is the application form specific to the TIE associated with the Withdrawal Agreement (Article 18.4). Critical instruction for completion mandates that the form be filled out A MÁQUINA (machine-typed) or written in MAYÚSCULAS (CAPITAL letters) using a BOLÍGRAFO NEGRO (black pen). Both the original and a copy of the completed form must be submitted.
Tasa Modelo 790 Código 012: This is the official fee form for the expedition of the identity card. The form must be downloaded and filled from the official National Police website , selecting the correct fee category, paid at an authorized bank, and stamped by the bank as proof of payment.

Identity and Residency Verification Documents

In addition to the official forms, the following identification and residence documents are mandatory:

Current TIE Card: The expiring original TIE card.
Valid Passport: The original, valid UK passport, along with a photocopy of the biographical details page.
Padrón Certificate: A Certificado o Volante de empadronamiento (registration certificate) must be submitted. This document is essential proof of current residency and must be dated within the last three (3) months.
Photo: One recent, passport-sized photograph (32x26 mm format) with a white background.
Cita Previa Confirmation: The printout of the appointment confirmation showing the Numero de Justificante de Cita.

Implicit Requirements: Health Coverage and Economic Means

The underlying right to residence under the Withdrawal Agreement is predicated on satisfying certain criteria regarding economic means and health insurance. While the police appointment for the TIE renewal is administrative (focused on identity documentation), not substantive (focused on financial assessment), applicants must maintain compliance with these requirements.

It is strongly advised that clients transitioning to permanent status, or those who anticipate regional administrative scrutiny, prepare documentation proving:

Continued enrollment in the Spanish public health system (e.g., Seguridad Social or Convenio Especial) or possession of valid private health insurance.
Sufficient economic means, generally demonstrated via recent tax declarations, pension statements, or proof of stable employment, especially if transitioning via the EX-20 process.

The Forms: EX-23 and Tasa 790-012

Administrative efficiency is maximized when forms are submitted flawlessly, adhering to precise legal specifications.

Completion Guide: Modelo EX-23 (Solicitud de Tarjeta)

The strict formatting requirements for the EX-23 must be observed without exception. The application requires the use of CAPITALS and black ink, and both the original and a copy must be presented.

A crucial section is DOMICILIO A EFECTOS DE NOTIFICACIONES (Address for Notification Purposes). The form offers the option to consent to electronic notifications (Dehú - Dirección electrónica habilitada Única).

Although electronic notification is not mandatory for all private individuals, utilizing this option is highly recommended. It significantly speeds up administrative communications compared to standard postal delivery, which can often be subject to substantial delays. To access communications via Dehú, the applicant must possess a valid digital certificate or the Cl@ve system. The utilization of electronic notification allows immediate access to the resolution concerning the TIE application, often enabling the client to schedule the subsequent card collection appointment much faster.

Tasa 790 Código 012: Payment Mechanics

The payment of the Tasa 790 Código 012 is a two-step process: filling out the form online and then presenting payment at a financial institution.

Form Completion: The form must be completed electronically on the National Police website , selecting the correct procedure (TIE renewal).
Printing and Payment: The completed form is printed, typically in triplicate. The applicant must then pay the specified fee at a collaborating bank. It is the bank’s responsibility to stamp all copies of the form, validating the payment. This validated receipt must be presented to the police during the Toma de Huellas appointment. An unstamped form is considered invalid and will result in the application being rejected immediately.

Post-Submission Procedures and Administrative Resolution

Once the documentation has been submitted, the process moves into the administrative and production phase, culminating in a second police visit.

The Two-Step Police Process: Fingerprinting and Collection

Step 1: Toma de Huellas (Fingerprinting): This is the first appointment, where all documentation is verified, fingerprints are taken, and a digital photo is captured. Upon successful submission, the applicant receives a resguardo (receipt) containing a file or lot number, which serves as temporary proof of legal residency while the card is in production.
Waiting Period: After fingerprinting, the physical TIE card is manufactured by the Fábrica Nacional de Moneda y Timbre. Waiting times are highly variable and regionally dependent.
Step 2: Recogida de Tarjeta (Card Collection): Once the applicant has been notified (or has confirmed online, if applicable) that the card is ready, a second Cita Previa must be secured specifically for the procedure: POLICÍA – RECOGIDA DE TARJETA DE IDENTIDAD DE EXTRANJERO (TIE) .
Documentation for Collection: The applicant must present their valid passport and the original resguardo from the fingerprinting appointment.

Administrative Silence (Silencio Administrativo) and Legal Recourse

Residency administrative timelines in Spain are frequently protracted, and processes may exceed the statutory maximum period for resolution.

For applications regarding a protected right under the Withdrawal Agreement, the legal principle of Silencio Administrativo (Administrative Silence) is important. While the underlying right of residence is not lost due to administrative inaction, the lack of an explicit resolution prevents the physical issuance of the TIE.

If the resolution is unduly delayed, professional legal representation becomes necessary to enforce the client's rights. The strategy involves initiating formal written demands to the competent administrative body, urging an express resolution. If these demands fail to produce a result, the ultimate legal recourse is the recurso contencioso-administrativo (contentious-administrative appeal) before the courts, a structured process designed to compel the administration to act, though it may take up to a year to resolve.

Conclusion: Ensuring Legal Continuity and the Value of Expert Counsel

The renewal of the TIE for UK nationals protected under the Withdrawal Agreement is a crucial procedural step that validates their continued legal continuity in Spain. This process is fundamentally distinct from general residency applications because the core right is already established and protected.

The principal challenges reside in the administrative sphere:

Timing: Navigating the conflict between the statutory 60-day early application window and the police’s operational rejection of applications before expiration.
Procedure: Correctly identifying whether a simple police renewal is sufficient or if the complex, prerequisite application for permanent residency via the EX-20 form is necessary.
Compliance: Ensuring rigorous adherence to the documentation requirements, including the three-month validity rule for the Padrón certificate and the specific formatting rules for the Modelo EX-23.

Given the prevailing bottlenecks in appointment scheduling (particularly in high-demand provinces) and the potential for rejection due to minor procedural errors, specialized legal counsel is invaluable. Expert assistance ensures the correct forms and fees are used, appointments are secured strategically, and potential delays associated with the transition to permanent status are proactively managed, mitigating the risk of administrative instability for the resident.

For personalized legal advice or assistance with your TIE renewal as a UK Withdrawal Agreement resident, contact us . Our team specializes in immigration and tax matters for international clients across Spain.

The US LLC Myth: Why It's Not a Tax Haven for Spanish Tax Residents

Tue, 07 Oct 2025 08:51:24 GMT

The US LLC Myth: Why It's Not a Tax Haven for Spanish Tax Residents

A widespread fiscal myth has gained momentum in recent years: that constituting a US Limited Liability Company (LLC)—often in states like Wyoming or Delaware—is a legitimate strategy for Spanish tax residents to reduce or even eliminate their Spanish tax burden. Many claiming its "fiscal transparency" allows residents to defer or evade tax payments entirely.

As tax and residency lawyers specializing in Spanish and international law, we must emphatically debunk this misconception. Using a foreign LLC to shelter income from Spanish taxation is, in the vast majority of cases, a severe misstep that exposes the resident to rigorous inspections, crippling financial penalties, and potential prosecution for tax fraud (delito fiscal).

This article aims to clarify the legal reality and warn clients about the risks of adopting schemes that fundamentally ignore the core principle of worldwide taxation in Spain.

1. The Irrefutable Rule: Spanish Worldwide Taxation

The fundamental mistake inherent in using an LLC to "hide" income starts with a misunderstanding of Spanish tax residency.

Spanish tax regulations (Ley del Impuesto sobre la Renta de las Personas Físicas or IRPF) stipulate that any natural person considered a Spanish tax resident must pay tax on their worldwide income. Tax residency is established if an individual spends more than 183 days in Spanish territory during the calendar year.

This principle is non-negotiable: if you are a resident in Spain, profits generated by your LLC in the US must be declared to the Spanish Tax Agency (Agencia Estatal de Administración Tributaria or AEAT), regardless of where that income was generated.

2. The Core Conflict: Spanish Classification of the US LLC

The key selling point for these schemes is the US Internal Revenue Service's (IRS) flexibility, which allows a single-member LLC to be treated as a disregarded entity. In the US, this means the entity itself typically pays no federal corporate tax, and the income "passes through" to the owner’s personal US tax return.

However, the LLC’s classification by the IRS is not binding on the Spanish tax authority.

The Income Attribution Regime (Atribución de Rentas)

For Spanish tax purposes, an LLC that lacks genuine economic substance or a fixed establishment in the US (e.g., offices, employees, effective management) and is controlled by a Spanish resident is generally treated as a transparent entity under the Spanish Income Attribution Regime (Régimen de Atribución de Rentas).

This treatment is supported by the Friendly Agreement of 2006 between the competent authorities of Spain and the US regarding the Double Taxation Treaty (DTT). This agreement allows these fiscally transparent entities to benefit from the DTT while simultaneously subjecting them to Spanish Atribución de Rentas rules.

The Critical Myth Debunked: Tax on Undistributed Profits

The most dangerous misconception promoted is the belief that Spanish residents only pay tax when the LLC’s money is transferred (or "distributed") to their personal Spanish bank account. This is fundamentally incorrect.

If the LLC is classified under the Income Attribution Regime, the Spanish resident shareholder is legally obligated to declare 100% of the LLC’s annual profits in their Spanish Personal Income Tax (IRPF—Modelo 100/D100), based on their ownership share. This is required even if those profits remain inside the LLC’s US bank account and are not distributed.

These attributed earnings are integrated into the resident’s general IRPF tax base, where marginal tax rates for high earners can exceed 50%.

The Alternative: Controlled Foreign Corporation (CFC) Rules

Alternatively, if the LLC has legal personality under Spanish law and meets certain conditions—such as generating passive income (like interest or dividends) and having effective taxation in the US that is less than 75% of what it would have been in Spain—the Spanish tax authority may apply the Controlled Foreign Corporation (CFC) Rules (Transparencia Fiscal Internacional or TFI). The TFI regime also requires the Spanish resident to impute the LLC’s passive income into their IRPF base.

3. The AEAT’s Scrutiny: High Risk of Penalties

The Spanish Tax Agency is highly aware of these offshore structures and actively scrutinizes cases where a Spanish resident controls a foreign entity from Spain. If the AEAT determines that the LLC’s effective management is located in Spain (i.e., the owner works from their Spanish residence) and the structure lacks genuine economic rationale in the US, the resident faces serious consequences.

Risk of Reclassification as an Interposed Entity

Hacienda can reclassify the LLC as an Interposed Entity (Sociedad Interpuesta), established for the sole purpose of fraudulently simulating or channeling income to avoid personal taxation. It is extremely difficult to justify to the tax authorities that revenue from personal services performed by a Spanish resident should be invoiced through a low-tax foreign entity and not be imputed directly to the individual’s IRPF.

Penalties and Criminal Exposure

Detection of a fraudulent tax avoidance scheme using an LLC carries severe risks :

Fines and Surcharges: Significant penalties levied on the undeclared tax quota, plus interest (intereses de demora).
Tax Fraud Charges: If the amount of tax evaded exceeds specified legal thresholds, the resident faces criminal prosecution for Tax Fraud (Delito Fiscal).

4. Mandatory Reporting Obligations (Spain and US)

Beyond the IRPF liability, operating an LLC requires strict compliance with administrative reporting obligations in both countries. Failure to adhere to these rules incurs substantial penalties:

Spain (Modelo 720): Spanish tax residents must file Modelo 720 (Declaration of Assets Abroad) to report bank accounts, securities, and real estate held outside of Spain if the value exceeds reporting thresholds. This includes accounts held in the name of the US LLC.
US (IRS Informational Returns): Even if the LLC has no tax liability in the US, it has mandatory informational filing duties with the IRS. Failure to file these informational returns can result in substantial statutory penalties.

Conclusion: The Necessity of Expert Tax Counsel

Establishing an LLC in the US is not illegal in itself and can be a valuable corporate tool for businesses with a genuine US presence or for individuals who are not Spanish tax residents.

However, for a Spanish tax resident operating a digital or service business from within Spain, the LLC is emphatically not a tax-saving vehicle. It is a highly complex structure that, if improperly managed, will result in full income attribution under IRPF (taxing 100% of profits, distributed or not) and creates a critical administrative risk.

If you currently operate an LLC or are considering forming one, specialized international tax advice is essential. The only way to ensure administrative peace of mind and avoid crippling sanctions is to guarantee that your structure strictly adheres to Spanish fiscal classification rules and complies with all reporting obligations mandated by both the AEAT and the IRS.

Cryptocurrency No Longer Considered 'Money' in Property Sales: New Spanish Tax Ruling Imposes Transfer Tax

Tue, 02 Sep 2025 09:29:52 GMT

Cryptocurrency No Longer Considered 'Money' in Property Sales: New Spanish Tax Ruling Imposes Transfer Tax

Major Development in Spanish Taxation of Crypto Transactions

In a new binding ruling (V0935-25) issued by Spain’s Dirección General de Tributos (DGT) , the Spanish tax authority has confirmed a controversial interpretation of how cryptocurrency is treated in real estate transactions.

The conclusion?
If you purchase a property in Spain using Bitcoin or other cryptocurrencies, the transaction is subject to the Spanish Transfer Tax (Impuesto sobre Transmisiones Patrimoniales, or ITP).

Why? Because, according to the DGT, cryptocurrencies are not considered money or legal tender , but rather “intangible goods.

The Case at Hand: What Happened?

In this recent ruling:

A property was sold, and the buyer paid in Bitcoin .
The DGT determined that, since cryptocurrency is not considered money , the exchange must be classified as a “barter transaction” (permuta) under Article 1538 of the Spanish Civil Code .
As such, each party is acquiring a good of patrimonial value, triggering ITP obligations.

This means: Anyone acquiring cryptocurrencies in exchange for property (outside of an economic activity) may now be liable for ITP under the “onerous transfers” modality .

The DGT further clarifies that:

The value of the transaction will be based on the market value of the cryptoassets exchanged, or, if higher, the agreed contract price.
The applicable tax rate will depend on the Autonomous Community’s ITP rate for movable goods .

What About VAT or Exemptions?

There are no ITP exemptions when crypto is used as payment unless the transfer occurs within a business activity (i.e. the seller is acting as a business and subject to VAT).
This ruling specifically applies outside that scope — i.e., transactions between private individuals.

This approach contradicts previous DGT guidance in VAT matters, where Bitcoin has been treated akin to currency , allowing VAT exemptions to apply to crypto transactions. This ruling signals a divergence between VAT and ITP treatment , adding further confusion for taxpayers.

Key Takeaways

Crypto = Not Money (for ITP purposes): Spanish tax authorities are doubling down on the idea that crypto is an intangible asset, not a medium of exchange.
Crypto-for-property = Barter: Paying for real estate in crypto is not a “payment” but a “barter,” meaning each side is acquiring a good, and ITP is triggered.
No ITP Exemption: Since crypto isn't treated as money, the usual exemption for payments made in cash (or legal tender) doesn’t apply.
Inconsistent Treatment: The ruling contradicts the DGT’s position in VAT matters, where crypto is treated similarly to currency.

Commentary:

This interpretation could open the floodgates of tax liability for ordinary crypto users in Spain. While the IVA (VAT) authorities treat crypto as financial assets or currencies , the DGT now treats them as intangible goods for ITP, creating inconsistency across tax regimes and legal uncertainty.

The new ruling introduces transfer tax obligations where none existed before, potentially discouraging the use of crypto as a means of payment in Spain.

Conclusion: Be aware of your tax obligations

If you're involved in any transaction involving cryptoassets in Spain — whether buying, selling, or exchanging property — it’s critical to understand the indirect tax consequences .

Buying real estate with Bitcoin? You could owe ITP.
Selling property and receiving crypto? You may trigger multiple tax obligations.
Are you a private individual, or acting in a business capacity? The tax impact will differ significantly.

Need Professional Tax Advice on Crypto in Spain?

At SamirLaw , we advise international clients on the legal and tax implications of crypto transactions — from property purchases to wealth structuring and tax reporting.

Contact or write to us at info@samirlaw.com

Imputed Rental Income Under the Beckham Law: TEAC Clarifies No Exemption for Main Residence

Tue, 02 Sep 2025 08:47:19 GMT

Imputed Rental Income Under the Beckham Law: TEAC Clarifies No Exemption for Main Residence

Key Update for Taxpayers Under the Beckham Law (Special Regime for Impatriates)

A new resolution from the Spanish Central Economic-Administrative Court (TEAC) dated 17 July 2025 has clarified an important — and perhaps surprising — interpretation:
Taxpayers under the Beckham Law must impute income from personally owned properties, including their habitual residence, as if those properties were generating rental income.

This ruling could significantly affect those who’ve relocated to Spain under this special tax regime and own property used as their main residence.

Case Summary: What Happened?

A taxpayer who had opted into the Beckham Law (Article 93 of the Spanish Personal Income Tax Law - LIRPF) declared her property in Madrid as her vivienda habitual (main residence) and did not report any imputed rental income (renta imputada).
The tax office reviewed her return and adjusted her IRPF , claiming she owed tax on notional rental income under the Non-Resident Income Tax rules (IRNR) — which do not offer the exemption for primary residences .
Initially, the Madrid Regional Court (TEAR) sided with the taxpayer, citing a 2024 judgment (TSJ Madrid, May 6, 2024) that allowed the habitual residence exemption to apply even under the impatriate regime.

TEAC Overrules the Regional Court:

In its final decision, the TEAC sided with the Spanish Tax Agency (AEAT) and made a clear ruling:

The IRNR rules apply to impatriates under the Beckham Law — not the general IRPF rules.
Under Article 13.1.h of the IRNR Law , no exemption exists for the habitual residence.
Even though Article 24.5 IRNR refers to Article 85 of the IRPF (used for valuation), this only affects the amount , not whether the imputed income is taxed in the first place.
Because the Beckham Law is an elective regime , taxpayers must accept both the benefits and the limitations — and cannot selectively apply general tax benefits.

Why This Matters

This ruling creates a significant shift in interpretation and may come as a surprise to many impatriates who assumed their main residence was exempt from imputed income under the Beckham regime.

If you are under the Beckham Law and own property in Spain, even if you live in it full-time, you are required to impute and declare rental income for it.

This could result in unexpected tax liabilities for many expats who were not previously advised on this issue or whose tax advisors applied general IRPF exemptions incorrectly.

Practical Takeaways:

Reassess your Spanish tax returns if you’re under the Beckham regime and own property.
Review how renta imputada has been handled in prior years to assess potential exposure.
Going forward, include the imputed income in your tax planning and adjust tax withholdings or provisions accordingly .
Be cautious when relying on court decisions that haven’t been confirmed by national-level authorities like the TEAC or the Supreme Court.

Need Guidance on the Beckham Law?

We advise international professionals, remote workers, and executives on the full implications of the Beckham regime — including:

Eligibility, filing, and application process
Annual tax return preparation under Modelo 151
Asset structuring & wealth tax implications
Real estate tax planning, including imputed income
Representation before Spanish tax authorities

Contact or write to us at info@samirlaw.com

The Spanish Tax Agency's Position on the U.S. "Transition Tax"

Tue, 02 Sep 2025 08:05:12 GMT

Caught in the Middle: The U.S. “Transition Tax” and Its Impact on American Tax Residents in Spain

For American citizens living in Spain, especially those who are shareholders in Spanish companies, a recent binding ruling (consulta vinculante) from the Spanish Tax Authority (DGT) raises serious concerns about cross-border double taxation — particularly in relation to the U.S. “Transition Tax” introduced by the 2017 U.S. Tax Reform.

This ruling highlights a growing and often misunderstood issue for expatriates who maintain U.S. nationality while being tax residents in Spain . It’s especially relevant for those applying for or already under the Beckham Law , where U.S. reporting obligations still apply.

What Is the Issue?

Under the U.S. Tax Cuts and Jobs Act (TCJA), American citizens who are shareholders in foreign corporations (including Spanish companies) were required to pay a one-time “Transition Tax” on previously untaxed foreign earnings , even if these profits were never distributed .

Many Americans living in Spain — including those owning Spanish S.L. companies — found themselves facing U.S. tax bills on profits that had not triggered any corresponding Spanish tax.

So, the question naturally arises: Can Spain allow a deduction for the tax paid in the U.S. to avoid double taxation?

Or at least: Can this U.S. tax be claimed as a capital loss or deductible expense in Spain?

What Does the Spanish Tax Authority Say?

In its recent binding ruling, the DGT (Dirección General de Tributos) responds:

Spain has exclusive taxing rights over the income of Spanish companies when the taxpayer is a Spanish tax resident — regardless of their nationality.
The U.S. can still tax the same income based on the citizen-based taxation rule and reserves its rights under Article 1.3 of the U.S.-Spain Double Taxation Treaty (CDI).
Spain does not allow a deduction for the U.S. Transition Tax, because:
The income is considered to be of Spanish source .
The tax paid in the U.S. does not qualify as a deductible foreign tax under Spanish IRPF rules.
Nor can the payment be treated as a capital loss or a deductible expense under Spanish tax law.

The Key Takeaway:

This creates a clear double taxation scenario , and unfortunately, there is no unilateral relief offered by the Spanish tax system in this case.

A U.S. citizen residing in Spain and owning shares in a Spanish company could be taxed twice on the same income — first by the U.S. (via Transition Tax) and later by Spain when the income is actually received.

Why This Matters for American Expats in Spain

This ruling should serve as a serious warning to U.S. citizens residing in Spain — particularly those with ownership stakes in Spanish companies, such as consultants, business owners, and investors. The issue also underscores the unique risks of holding U.S. nationality , even if you haven't lived in the U.S. in years.

American citizens under the Beckham Law or other special tax regimes are not exempt from U.S. reporting or taxation , and strategic planning is essential.

In Summary:

The U.S. can impose taxes on foreign income, even if there's no economic connection to U.S. territory.
Spain does not recognize the Transition Tax as deductible under Spanish law.
This leads to real and unrecoverable double taxation .
Taxpayers are advised to seek cross-border planning before acquiring shares in Spanish companies or repatriating earnings.

If you’re a U.S. citizen living in Spain — especially if you’re involved in a Spanish company — you need strategic, cross-border tax advice to avoid these pitfalls.

We assist clients with:

International tax planning
Beckham Law eligibility and structuring
Shareholding in Spanish companies
IRS and Spanish tax coordination
Voluntary disclosures and audit defense

Contact or write to us at info@samirlaw.com

Tax Treatment of Trusts in Spain

Mon, 01 Sep 2025 14:02:32 GMT

Tax Treatment of Trusts in Spain: A Legal and Administrative Perspective

The tax treatment of "trusts" in Spain has recently come under the spotlight with the binding resolution from the TEAC (Central Economic-Administrative Tribunal) dated May 30, 2025. This ruling provides crucial clarification on how these foreign legal instruments are taxed under Spain's Inheritance and Gift Tax (ISD).

Using this recent pronouncement as a guide, we will provide an overview of the current state of trust taxation in Spain, focusing on the key administrative criteria that have now been reaffirmed.

What Exactly Is a "Trust"?

Before diving into the tax implications, it is essential to understand the nature of a trust. Originating from Anglo-Saxon common law, a trust is a legal arrangement where an independent pool of assets is established by a person known as the "settlor" or "grantor." The administration of these assets is entrusted to a third party, the "trustee," for the benefit of another person, the "beneficiary." The beneficiary is entitled to receive the trust's assets upon the death of the settlor or the occurrence of a specified event.

In this structure, we can identify three key roles:

The Settlor: The original owner of the assets who creates the trust.
The Trustee: The individual or entity responsible for managing the trust's assets according to the established terms. The trustee is considered the legal owner of the assets they administer.
The Beneficiary: The person who has the right to receive the trust's assets.

While this is the basic framework, the specific tax treatment of a trust in Spain must be analyzed on a case-by-case basis, as there are many different types of trusts, each governed by unique rules.

The Fundamental Conflict: Spanish Law vs. The Trust

The core of the tax debate in Spain arises from a fundamental legal conflict: the trust, as a legal institution, does not exist in Spanish law. Spain has not ratified the Hague Convention on the Law Applicable to Trusts and on their Recognition.

This lack of legal recognition means that, from a tax perspective, the Spanish tax authorities (DGT) and the TEAC operate under a simple yet powerful premise: if the trust is not legally recognized, then its legal relationships are not considered to exist.

Based on this principle, the DGT and the TEAC have established the following key criteria for the taxation of trusts in Spain:

Direct Transmission: Any transfers of assets or income from the trust to a beneficiary are considered to be direct transfers from the original settlor to the beneficiary. This means that the trust itself is effectively "disregarded" for tax purposes.
Taxable Event: Because these transfers are considered to be direct, they are generally subject to the Spanish Inheritance and Gift Tax (ISD), provided the beneficiary is a Spanish tax resident or the assets are located in Spain. The specific moment the tax liability arises depends on the characteristics of the trust (e.g., revocable vs. irrevocable, discretionary vs. non-discretionary).

Key Conclusions from Administrative Rulings

The criteria above have been consistently applied in numerous administrative rulings, including the recent TEAC resolution. These rulings lead to several important conclusions for Spanish tax residents who are beneficiaries of trusts:

Death of the Settlor: If the settlor dies while the trust is in effect, the beneficiary's acquisition of the trust's assets is treated as a direct "mortis causa" (inheritance) transmission from the settlor. This is a taxable event under the Inheritance Tax portion of the ISD.
Transfers During the Settlor’s Lifetime: Any transfers of trust assets to the beneficiary while the settlor is alive are considered a direct "inter vivos" (gift) transmission from the settlor. This is a taxable event under the Gift Tax portion of the ISD.
Trust Income: Any income generated by the trust's assets is considered to be earned directly by the settlor and must be declared in their personal income tax (IRPF) return if they are a Spanish tax resident.
Wealth Tax: Similarly, the assets within the trust are deemed to remain part of the settlor's wealth and are subject to Spanish Wealth Tax (IP) if the settlor is a Spanish tax resident.

In both the recent TEAC resolution and its predecessor in January 2025, the tribunal confirmed that because the trust as a legal figure does not exist in Spain, the assets are considered to be transferred directly from the settlor to the beneficiary upon the occurrence of a taxable event.

Outlook: Awaiting Judicial Clarity

While the administrative criterion of the DGT and TEAC is now clear and consistent, a definitive legal precedent from the Spanish Supreme Court (Tribunal Supremo) is still pending.

The core of the legal debate is a civil law matter: whether a Spanish court could recognize a trust as the owner of the assets, as it is conceived in Anglo-Saxon law. For now, however, the administrative criterion remains the prevailing rule.

If you are a Spanish resident who is a beneficiary of a foreign trust, it is crucial to understand these tax implications and ensure your tax affairs are in full compliance with Spanish law. Please do not hesitate to contact us for a personalized consultation to discuss your specific situation.

Spanish Tax Justice: A Landmark Ruling for Non-EU Property Owners

Thu, 21 Aug 2025 11:11:59 GMT

Landmark Ruling: Non-EU Non-Residents Can Now Deduct Rental Expenses in Spain

A major breakthrough for property owners in Spain who reside outside the EU or EEA

A recent decision by the Spanish National Court (Audiencia Nacional) is set to reshape the tax treatment of non-resident landlords in Spain — especially those from outside the European Union or European Economic Area. Until now, non-EU non-residents who rent out property in Spain faced a significant disadvantage compared to their EU counterparts: they were prohibited from deducting any related expenses from their Spanish rental income.

On July 28, 2025 , the Court issued a landmark ruling declaring this restriction contrary to European Union law , specifically Article 63 of the Treaty on the Functioning of the European Union (TFEU) , which enshrines the free movement of capital.

What Does This Mean for You?

If you are a non-resident taxpayer from outside the EU/EEA who owns rental property in Spain, this ruling could entitle you to significant tax refunds or at the very least allow you to reduce your future tax liability .

Under this new judicial interpretation, non-EU landlords should be allowed to deduct ordinary and necessary expenses , such as:

Depreciation of the property
Community of owners’ fees
Repairs and maintenance
Property taxes, insurance premiums, and municipal fees
Other costs directly related to the rental activity

This represents an important step toward tax equality and may serve as a precedent for future claims and further legislative reform.

What the Court Said – And What It Didn’t

While the judgment is a welcome change, it’s important to understand its current scope and limitations :

It affirms that disallowing deductions solely on the basis of residency outside the EU violates EU law .
It does not yet address other disparities , such as:

The difference in tax rates (24% for non-EU vs 19% for EU taxpayers).
The inability to apply the 50% reduction for income from residential leases (alquiler de vivienda habitual).

These issues remain pending and may be addressed in future litigation or legislative changes.

Caution: Not the Final Word

While this decision sets a strong precedent, it is not yet final or binding nationwide . The ruling comes from the National Court and may still be appealed to the Spanish Supreme Court (Tribunal Supremo) . Therefore, taxpayers should not assume automatic entitlement to refunds or deductions without first seeking legal advice.

That said, the decision strengthens the position of non-EU taxpayers who wish to challenge their tax assessments or file protective claims.

What Should You Do Now?

Given the positive but evolving nature of this case law, we recommend the following:

Review your past Non-Resident Income Tax (IRNR) filings , especially for the last four non-prescribed tax years .
If you were denied the right to deduct expenses, consider filing an appeal or protective claim to preserve your rights.
For future filings, speak to a professional about deducting your legitimate rental expenses based on this ruling.
Keep in mind that tax rates and allowances may still differ based on residency , and further challenges may be necessary to resolve other forms of discrimination.

How We Can Help

At SamirLaw , we assist non-resident property owners in ensuring compliance with Spanish tax law while maximizing their allowable deductions and rights. With deep experience in cross-border tax advisory , we are closely following the evolution of this case and can assist you in:

Reviewing your past IRNR filings
Preparing and submitting refund claims or protective appeals
Ensuring your future filings comply with the latest developments
Advising on broader non-resident tax obligations , including Modelo 210 and Modelo 720

If you own rental property in Spain as a non-resident and are unsure how this affects you, contact us for a consultation.

Transferring Your UK Pension to Spain

Mon, 28 Jul 2025 17:46:16 GMT

UK Pension Transfers to Spain: Tax Considerations, Planning Strategies, and 2025 Legal Updates

Considering moving to Spain with your UK pension? Or already here and wondering what to do with it? You’re not alone—and the financial implications can be huge. With post-Brexit rules, a game-changing 2021 Spanish tax ruling, and recent UK reforms, understanding how your pension will be taxed in Spain is essential for anyone planning to retire, invest, or pass on wealth across borders.

As tax lawyers advising UK nationals in Spain, we advise our clients on how to avoid painful mistakes when managing pension transfers, withdrawals, and estate planning. This guide covers some of the basics you need to know—from avoiding surprise 54% income tax bills to making the most of regional tax benefits.

The 2021 Ruling That Changed Everything

In 2021, a landmark Spanish tax ruling fundamentally altered the tax landscape for UK pension transfers.

What happened?

The Spanish tax authority determined that when a Spanish tax resident transfers a UK pension —especially from a jurisdiction outside the EU/EEA—the entire value of the fund may be immediately taxable as income in Spain.

Why it matters:

The UK is now considered a “third country” post-Brexit.
That means a transfer from the UK to any overseas pension scheme, such as a QROPS, can trigger full Spanish income tax on the entire pension value , not just the withdrawn income.

Depending on your region in Spain, this could result in an income tax bill between 46% and 54% .

Timing is everything:

If you complete the pension transfer before you become a Spanish tax resident , this heavy tax exposure may be avoided. But once you're tax resident—even if it's mid-year—the risk is real.

QROPS – No Longer the Easy Solution

What is a QROPS?

A Qualifying Recognised Overseas Pension Scheme (QROPS) allows you to transfer your UK pension abroad while remaining compliant with HMRC rules. Historically, QROPS were popular with British expats because they offered:

Freedom from UK pension rules
Investment flexibility
Estate planning advantages

But things have changed:

As of October 30, 2024 , most QROPS transfers are now subject to a 25% Overseas Transfer Charge (OTC) —unless:

You're tax resident in the same country as the QROPS, and
The QROPS is established in that country

Spain currently has only one approved QROPS, with limited accessibility.

And the problems don’t stop there:

If your pension pot exceeds £1,073,100 , the excess is taxed at 25% even if you meet residency conditions.
Even if you avoid UK charges, Spanish income tax may still apply —on the full value of the transferred fund if you’re a Spanish tax resident.

Verdict:

QROPS can still work in niche scenarios, but for most Spanish-based UK nationals, they’re no longer the default choice—and may even create unexpected tax traps .

The Case for Keeping Your UK Pension in a SIPP

If transferring your pension invites income tax and hefty charges, what’s the alternative? More and more British expats are opting to retain their UK pension in a SIPP (Self-Invested Personal Pension) and manage their income smartly from abroad.

Benefits of using a SIPP while living in Spain:

FCA-regulated : Greater protection against mis-selling and scams
Cost-effective : Lower fees compared to QROPS
Flexible withdrawals
Apply for a No Tax (NT) code to stop UK withholding tax and ensure income is only taxed in Spain
No triggering of immediate income tax on the fund value

Plus, with the abolition of the Lifetime Allowance in 2024 , one of QROPS’ big advantages—avoiding LTA charges—is now gone.

How Spain Taxes UK Pensions (Post-Brexit)

Once you become a Spanish tax resident , you are taxed on your worldwide income , including all UK pensions.

Let’s break down the types:

1. Private/Occupational Pensions

Taxed only in Spain (under the UK-Spain Double Taxation Agreement)
You must prove Spanish residency to HMRC to remove UK tax deduction

2. UK State Pension

Paid gross from the UK
Taxable only in Spain

3. UK Government Service Pensions

Taxed only in the UK
Must be declared in Spain, but not taxed again—just used to calculate your marginal rate on other income

4. The 25% “Tax-Free” Lump Sum

Not recognised in Spain
If taken after becoming a tax resident, it's fully taxable
Potential strategy: consider withdrawing before relocating to Spain

Wealth Tax and UK Pensions

Spain imposes an annual Wealth Tax on high-net-worth individuals.

What’s included?

Worldwide assets , including UK pensions , if you're a Spanish resident
Following Brexit, UK pensions are considered non-EU assets —so previous exemptions no longer apply

Current Wealth Tax Thresholds in Spain (2025)

If you're a Spanish tax resident, your worldwide assets—including UK pension funds—may be subject to annual wealth tax. The rules vary by region, and here’s how they currently stand:

National Baseline :
Each individual receives a general exemption of €700,000 .
If you own your primary residence in Spain, you can exclude up to an additional €300,000 of its value.
Wealth above these thresholds is taxed progressively, with rates ranging from 0.2% to 3.5% depending on total net worth.
Balearic Islands :
In 2024, the regional government significantly increased the minimum wealth tax exemption to €3 million per person .
This means that most individuals with assets below this threshold will owe no wealth tax .
If your net wealth exceeds €3 million, you will still benefit from lower effective rates due to the larger exemption.
Madrid :
Madrid currently offers a 100% exemption from wealth tax for residents.
This makes it one of the most tax-friendly regions in Spain for high-net-worth individuals.

If your pension pot plus other assets exceeds these thresholds, Wealth Tax applies—and it can get expensive.

The regional differences can also drastically impact your annual tax bill—especially if you hold substantial UK pension assets or other investments. Strategic relocation within Spain (or careful timing of asset transfers) can yield major tax savings.

Inheritance Tax – Don’t Get Caught Out

Spain vs. UK: Two very different systems

UK : Inheritance tax (IHT) paid by the estate
Spain : Inheritance tax (ISD) paid by the beneficiary

Residency matters:

If your heirs live in Spain , they may pay Spanish tax on your worldwide assets
If they’re non-resident , they only pay tax on Spanish assets

Good news (for some): The Balearic Islands have made major reforms:

0% inheritance tax for spouses and children
Reductions for siblings, nieces, nephews—even non-residents can benefit

But in other regions, rates can go up to 34% , with much lower allowances.

UK Pension IHT Changes (from April 2027):

UK pensions, including QROPS , will no longer be shielded from IHT. Instead:

They’ll be included in your UK estate
Up to 40% inheritance tax may apply if unused at death

Even if you’ve been non-UK resident for over 10 years, UK-based pensions may still be caught. Estate planning must adapt accordingly.

Practical Advice & Action Steps

Before Moving to Spain:

Consider taking the 25% UK lump sum early
Consider consolidating pensions in a low-cost, FCA-regulated SIPP
Consult a cross-border tax lawyer to structure your move

After Becoming Resident:

Be strategic with pension withdrawals to avoid high marginal tax rates
Monitor Spanish regional tax rules (wealth, inheritance, income)
Keep documentation up to date with HMRC (NT codes, tax residency forms)

Final Thoughts

The rules around UK pensions and Spanish taxation can be complex. As lawyers focused on UK-Spain tax planning, we help clients:

Navigate the 2021 ruling
Optimise for income, wealth, and inheritance tax
Understand regional tax benefits
Stay compliant with Spanish Tax regulations

If you hold a UK pension and are considering moving to Spain, contact us to schedule a consultation and receive personalised advice to your cross-border tax and retirement planning needs.

Guide to Buying Property in Spain

Wed, 04 Jun 2025 10:33:26 GMT

Property Purchase Explained: From upfront taxes and ongoing costs to essential legal checks, due diligence, key documentation, and navigating the buying process

Planning on owning property in Spain? Whether it’s a sun-drenched villa, a vibrant city apartment, or a tranquil rural retreat, purchasing property in a new country involves a unique set of legal and tax considerations.

This guide will walk you through the essential steps and key factors, to provide you with the basics to consider and look out for when buying property in Spain.

1. Understanding the Upfront Costs: Purchase Taxes & Fees

Before you even start house hunting, it's crucial to understand the significant costs involved in the purchase itself. Did you know that the total tax and fees can add up to around 10-14% of the purchase price ?

When you buy a property in Spain, these are the main upfront costs:

For New Build Properties:
VAT (IVA): A flat 10% of the purchase price.
Stamp Duty (AJD - Impuesto de Actos Jurídicos Documentados): Typically around 1.5% of the purchase price (this rate can vary slightly by region).
For Resale Properties:
Transfer Tax (ITP - Impuesto de Transmisiones Patrimoniales): This is the most significant purchase tax for resale properties, ranging from 6% to 13% of the purchase price. Crucially, this rate varies significantly by autonomous region in Spain, so always verify the specific rate for your chosen location.

Beyond Taxes: Essential Fees to Budget For

In addition to the taxes, you must also account for professional fees:

Notary Fees: Typically range from 0.5% - 1.0% of the purchase price for the public deed of sale.
Property Registry Fees: Usually between €600 and €1,500 for registering the property in your name.

Tip: All these purchase taxes and fees are typically paid by the buyer at the time of completion (signing the escritura before a notary). Factor in approximately €1,100 - €2,500+ extra (conservative) for Notary & Registry fees on top of the property price and main purchase taxes.

2. Legal Due Diligence: What to Check BEFORE You Buy

Buying property in Spain as a foreigner means navigating a complex legal landscape with different regional laws. Thorough legal due diligence is paramount to avoid unpleasant surprises and ensure the property is fully legal and free of encumbrances.

2.1. Urban Planning & Legality of the Property: The Paradox of Registry & Cadastre

It might surprise you, but the fact that a house is registered with the Property Registry (Registro de la Propiedad) or the Cadastre (Catastro) does not automatically guarantee its legality . This is a critical point: a construction can be fully or partially illegal even if recorded.

Property Registry Paradox: The Registry allows for the inscription of "new old constructions" (declaraciones de obra nueva antigua) based on a technical certificate, even if the original construction might have incurred an infraction. The Registry's primary function is to record ownership and charges, not to determine urbanistic legality.
Cadastre's Role: The Cadastre focuses on determining the property's value for tax purposes (like IBI) based on its built square meters, regardless of their legality.

The Risk: You could end up with a property that, despite being registered, is partially or totally illegal. This can lead to severe consequences for the future owner, such as:

Inability to obtain reform licenses.
Prohibition from contracting utility services (electricity, gas, water, sanitation).

Crucial Step: A municipal certificate of non-existence of urbanistic infraction files is not sufficient , as it only confirms whether current files are open, not the overall legality of the building. Even a habitation certificate (cédula de habitabilidad) doesn't guarantee legality.

Our Recommendation: It is absolutely essential to have an urbanistic audit carried out by a specialist in the field to analyze the urbanistic legality of the property.

Rural Land Caution: Exercise extreme caution when buying property on rural land. This land is primarily reserved for agricultural use. Consult with the respective Town Hall (Ayuntamiento) and Island Council (Consell Insular) to ensure you have the necessary permits and licenses for residential use. Many unpleasant and serious surprises await unwary buyers in these situations.

2.2. Seller's Urbanistic Obligations

Spanish law places significant obligations on the seller regarding the urbanistic status of the land. The seller must state in the property title:

The urbanistic situation of the land if it's not suitable for private use or building, has illegal constructions (fuera de ordenación), or is designated for social housing.
Any outstanding legal duties or obligations on the land.

Your Protection: Infringement of these provisions allows the buyer to rescind the contract within four years and demand compensation. Even minor urbanistic illegalities can classify an entire dwelling as fuera de ordenación. It is highly advisable to commission an urbanistic report from an architect to identify such constructions and ensure they are properly documented in the purchase contract.

2.3. Property Registry Certificate vs. Nota Informativa

Always request a "certification" from the Property Registry, not just an informational note (nota informativa). While cheaper and faster, a nota informativa only provides general information and can contain inaccuracies that could be highly relevant (e.g., undisclosed charges).

With a certification , you can verify:

The true owner(s) of the property.
Any existing charges (mortgages, easements like views or rights of way, embargos, etc.).
That no tenants are formally registered (unregistered tenants have less protection).
If the property is subject to official protection schemes (which come with significant obligations and limitations).

Important Note: The Property Registry does not certify property boundaries or exact square meters unless it is coordinated with the Cadastre (this coordination must be explicitly stated in the registry).

Post-Purchase Registration: Ensure the property is registered in your name as soon as possible after completion (typically takes 30-60 days). Registering provides legal protection against third parties. Your notary can electronically submit the public deed of sale immediately after signing – make sure to request this.

2.4. Cadastre's Role

While useful for tax valuation (IBI, Capital Gains, Wealth Tax), the Cadastre's primary purpose is tax collection. It does not certify boundaries or precise square meters. However, it's vital to verify the assigned main use of the property. If it doesn't match the actual use (e.g., a commercial premise listed as a dwelling), changing it can be complex and may require a license for change of use. Be aware of recent exceptions or regularizations (e.g., Decree Law 6/2023 in the Balearic Islands).

2.5. Coastal Law (Ley de Costas)

If you are buying property near the sea, you must consult the Demarcation of Coasts (Demarcación de Costas) and obtain a certificate confirming the property is not affected by the 1988 Coastal Law, especially if it falls within the maritime public domain (within 10 meters of the coastline).

2.6. Military Authorization (For Non-EU Buyers in Specific Areas)

If the buyer is not an EU citizen, prior authorization from the Ministry of Defense may be required for the public deed of sale of rural or developable properties in the Balearic Islands, or for constructions on such properties. This applies to foreign individuals and legal entities (or Spanish entities under foreign control) who are nationals of non-EU/EEA countries.

Swiss citizens: Generally exempt for individuals, but legal entities may still require it (interpretation varies).
UK citizens: Those who were residents in the EU at Brexit (31.12.20) and remain so are exempt. Other UK citizens will need this authorization.
Spousal Consent: If a non-exempt citizen is married under a community property regime to an exempt citizen, authorization might still be required even if the property is solely in the name of the exempt spouse.

3. Essential Documentation to Request

Before purchasing, ensure you request the following documents from the seller:

Habitation Certificate (Cédula de Habitabilidad)
Energy Efficiency Certificate (Certificado de Eficiencia Energética)
For Apartments in Communities:
A certificate confirming all community fees are up-to-date.
A separate certificate confirming no extraordinary levies (derramas extraordinarias) have been approved (even if payment is due later).
Last four receipts for IBI (Annual Property Tax) and Waste Collection Tax (Residuos Sólidos).

4. Understanding Tax Implications of Ownership (After Purchase)

Congratulations, you own property in Spain! But the tax journey doesn't end at completion.

4.1. Owning the Property (Main Residence vs. Second Home)

Your MAIN Residence: If this property is your habitual residence in Spain (meaning you spend more than 183 days per calendar year physically present in Spain, establishing your "center of vital interests" here), it is generally EXEMPT from Imputed Income Tax.
Second/Holiday Home (not your primary residence): If the property is not your main residence, you DO pay Non-Resident Imputed Income Tax (Impuesto sobre la Renta de No Residentes for imputed income). This is a tax on the potential benefit of owning a non-rented property.
It's typically calculated as 2.0 % or 1.1% of the property's cadastral value (an administrative value, often lower than market value).
It is filed through Modelo 210 annually.
Important: This applies even if the property is empty for most of the year.

4.2. If You Rent It Out

If you generate rental income from your Spanish property, you'll pay tax on that income:

Non-EU Residents: You will pay a 24% flat tax on your gross rental income . Crucially, no deductions are allowed for expenses like mortgage interest, repairs, or property management fees.
EU Residents: You will pay 19% tax on your net rental income , meaning you can deduct legitimate rental-related expenses (e.g., mortgage interest, repairs, local taxes, community fees, insurance).
Filing: Rental income is declared and paid through Modelo 210 annually .

Key Difference & Legal Debate: The difference in tax treatment (deductions allowed for EU vs. non-EU residents) is a subject of ongoing legal debate, with some legal experts considering this treatment potentially discriminatory against non-EU residents.

5. Other Ongoing Costs & Taxes to Plan For

Beyond income taxes related to ownership or rental, here are other recurring costs:

Annual Property Tax (IBI - Impuesto sobre Bienes Inmuebles): This is a local municipal tax calculated based on the cadastral value of your property.
Garbage Tax (Tasa de Basura) & Community Fees (Gastos de Comunidad): These are local taxes and fees for common services if you own an apartment or a property within a community. Community fees can range significantly, from €50 to €500+ per month , depending on the size and services of the community.
Wealth Tax (Impuesto sobre el Patrimonio): This tax applies to the net value of your worldwide assets (including Spanish property) above certain thresholds. Thresholds vary significantly by region , and some regions offer substantial exemptions or bonuses.

6. Important Considerations During the Purchase Process

6.1. Fiscal Liens (Afecciones Fiscales)

Be cautious of afecciones fiscales (fiscal liens) appearing in the Property Registry. These indicate that for up to four years after the purchase, the property itself can be held liable for any unpaid tax debts related to previous transactions if the previous owner fails to pay after a tax audit.

6.2. Rural Property Right of First Refusal (Retracto)

If you're buying rural property, be aware of a potential right of first refusal that may exist for neighboring landowners.

6.3. Tenant's Right of First Refusal (Retracto del Inquilino)

When buying a rented property, ensure the tenant has explicitly waived their right of first refusal in the rental contract.

6.4. Commercial Premises Purchase

If purchasing a commercial premise, an engineer should verify if the intended activity is permitted by urbanistic regulations to obtain an activity license, and if any necessary adaptation works are feasible.

6.5. Sale of a Family Home

When selling a family home, even if only one spouse is the legal owner and they are under a separation of assets regime, the consent of the non-owning spouse is generally required (e.g., Article 4.3 of the Civil Law Compilation of the Balearic Islands).

6.6. Cadastral Coordination with Neighbors

Verify if adjacent properties are coordinated with the Cadastre. If so, ensure they don't overlap or invade the property you intend to buy. The georeferenced boundaries in the registry-cadastre system take precedence over physical realities like walls or fences, and you could end up buying less than you perceive.

6.7. Tourist Rental Activity Transfer

If you're acquiring a property with an existing tourist rental license, ensure the activity is properly registered with the local tourism authority (e.g., Registro de empresas, actividades y Establecimientos turísticos del Consell de Mallorca) and has been active for the past three years. The seller must ensure the change of ownership of the activity is formally processed to avoid future liability.

6.8. Decennial Liability Insurance (Seguro de Responsabilidad Decennal)

New constructions must have this insurance to cover structural defects for 10 years. For self-promoters (those who built their own home), this insurance is not mandatory initially. However, if they sell the property within 10 years of completion, the buyer's express exemption and proof that the seller lived there (e.g., empadronamiento certificate) may be required.

6.9. Real Estate Agency Mediation Contracts

Understand that a real estate agency's contract is primarily for mediation – connecting buyer and seller. It does not typically include legal advice. Agencies usually exempt themselves from liability for problems arising from the purchase. Be cautious with these contracts, especially regarding exclusivity clauses. Clarify when the agency's fees are due (ideally only upon signing the public deed of sale, not just a private reservation contract).

6.10. Hidden Defects (Vicios Ocultos)

For second-hand property sales, the seller is liable for hidden defects for six months. This period can be modified in the purchase contract.

6.11. Off-Plan Property Purchases (Compraventa sobre Planos)

Ensure the developer has Decennial Liability Insurance (for structural defects) and that it's included in the building's book.
Confirm the developer has insurance or bank guarantees to safeguard your advance payments. This guarantee should be individual for your payment, not collective.
Verify your partial payments go into a specific, segregated bank account used only for your project's construction.
Confirm the property has the final completion certificate (final de obra) signed by the architect and is registered in the Property Registry.

6.12. Homeowners' Associations (Comunidades de Propietarios)

If buying an apartment, review the community's statutes and internal regulations. These can govern aspects like pool use, terraces, and crucially, whether tourist rentals are permitted.

6.13. Purchase Process: Arras Contracts vs. Option Contracts

The standard process involves signing a private purchase contract with an arras clause (a deposit, typically 10% of the price). After 2-3 months, the public deed of sale is signed before a notary.

Beware of "Option to Purchase" contracts (contratos de opción de compraventa) due to their significant fiscal impact. These can be treated as two separate taxable operations, leading to paying Transfer Tax (ITP) twice (once on the option premium, then again on the full purchase price).

To avoid this double taxation, an arras contract is generally advisable. However, even with arras, be cautious: avoid taking possession (e.g., getting keys) before the full purchase price is paid, as this could be legally interpreted as the sale having already occurred, leaving the seller with only a right to claim payment. This is a legally complex area requiring specialized advice.

7. Why Expert Legal & Tax Advice is Indispensable

Buying property in Spain as a foreigner means navigating a complex legal landscape with different regional laws and nuanced tax implications. The information in this guide is intended as general guidance and specific advice should be sought when considering a property acquisition.

At SamirLaw, we provide comprehensive support:

Thorough Legal Due Diligence: We meticulously check for debts, planning issues, and ensure the property's full legality.
Strategic Tax Planning: We help minimize your tax burden legally, both during purchase and throughout ownership.
Power of Attorney if you’re Abroad: We can assist with POAs, saving you travel and simplifying processes.
Navigating Local Regulations: We guide you through regional specificities, helping you avoid penalties.
Understanding Your Obligations: We ensure full compliance with Spanish law.
Estimating All Purchase Costs: We provide a clear breakdown of all expenses, preventing surprises.
Determining Your Tax Residency Status: Crucial for understanding your ongoing tax obligations and potential exemptions (like the main residence rule for imputed income tax).
Personalized Advice: We address your unique situation, offering clarity on complex matters.
Multilingual Support: Our native English-speaking (also fluent in German, French, and Spanish) lawyers ensure no language barriers.

For a clear breakdown of all expenses, including residency implications and potential tax savings. Contact us to schedule a consultation.

Understanding the 7p Exemption

Tue, 13 May 2025 12:01:25 GMT

Up to €60,100 in Tax-Free Allowance

for Work Abroad

One of the most valuable — and often misunderstood — tax benefits available to Spanish tax residents is the 7p exemption under the Spanish Personal Income Tax Law (IRPF).

This provision allows certain income earned from work carried out abroad to be exempt from Spanish taxation , offering a significant advantage to international professionals working cross-border.

In this post, we’ll go through what the 7p exemption is, who qualifies, how it works, and what you need to be aware of when applying it in your tax return.

What Is the Article 7p Exemption?

Article 7p of the Spanish Personal Income Tax Law (Ley del IRPF) states that income derived from work performed physically outside of Spain may be exempt from Spanish taxation , up to a maximum of €60,100 per year .

This exemption is intended to prevent double taxation and to encourage international mobility, especially for employees assigned abroad temporarily. It effectively allows you to exclude qualifying foreign-earned employment income from your Spanish tax base, significantly reducing your liability.

The exemption is optional — it must be actively applied during your tax declaration each year and properly documented. If done incorrectly or without sufficient proof, the Spanish Tax Agency (Agencia Tributaria) may challenge your exemption, leading to penalties or back taxes.

Who Can Benefit from the 7p Exemption?

To apply the exemption, you must:

Be a Spanish tax resident .
Be employed by a Spanish or foreign entity (but not self-employed).
Carry out work physically outside of Spain .
Perform work for the benefit of a company or entity based outside of Spain .
The country where the work is carried out must have a tax similar to Spain’s personal income tax and not be considered a tax haven

You do not need to become a tax resident in the country where the work is performed — but you must prove that your work duties were carried out abroad.

How Much Is Exempt?

The exemption applies to up to €60,100 of employment income per calendar year . Any earnings above that amount are taxed under Spain’s regular progressive income tax rates.

If your work abroad is intermittent or seasonal, the exemption is applied pro rata based on the number of days spent working outside Spain. For example, if you spent 120 days abroad, approximately one-third of your annual salary may qualify for exemption (up to the maximum threshold).

This can result in significant savings , especially for employees with long-term or recurring international assignments.

Documentation and Proof

To successfully apply the 7p exemption and defend it in the event of an audit, it’s essential to keep detailed records. Common documentation includes:

A certificate or letter from your employer confirming the assignment abroad.
Details of the foreign company or client benefiting from your work.
Boarding passes, flight records, accommodation receipts.
Timesheets or reports that demonstrate the location and nature of the work.
A work calendar that highlights foreign travel periods.
Any applicable visas or work permits.

It’s important to remember that the burden of proof lies with the taxpayer. The Tax Agency may request verification that:

The work was actually performed abroad.
The receiving entity is not based in Spain.
The foreign jurisdiction has a comparable income tax system.

If even one of these requirements is not met or substantiated, the exemption could be denied.

Common Mistakes to Avoid

Assuming the exemption applies to remote work from Spain for a foreign company.
Applying the exemption without sufficient documentation .
Incorrectly calculating the amount that may be declared as exempt (you are not always entitled to the full €60,100).
Using the exemption for work done in countries listed as tax havens .
Trying to combine 7p with the Beckham Law (Regimen de Impatriados) — you cannot apply both regimes at the same time.

Always review your circumstances carefully and consult with a tax advisor before applying the exemption.

Review Your Case

If you are working abroad or planning international assignments while residing in Spain, there may be tax benefits such as the 7p exemption which you may be elegible for.

At SamirLaw , we advise clients on the correct application of tax exemptions such as 7p, helping them:

Determine eligibility
Collect supporting documentation
Avoid incompatible tax regimes (like Beckham Law)
File Modelo 100 with the exemption applied
Respond to any queries from the Spanish Tax Agency

Contact us to schedule a consultation to discuss your options, or write to us at info@samirlaw.com

Beckham Law in Spain

Thu, 08 May 2025 13:41:34 GMT

2025 Guide to Spain's Beckham Law for Expats, Remote Workers, and Entrepreneurs

Spain’s Beckham Law, formally known as the "Special Tax Regime for Workers, Professionals, Entrepreneurs, and Investors Relocated to Spanish Territory," is one of the most attractive fiscal incentives for foreigners moving to Spain. Originally intended to attract elite athletes like David Beckham—hence its nickname—this regime now applies to a much broader group of professionals, including remote workers, entrepreneurs, startup executives, and highly skilled employees.

The Beckham Law allows certain individuals who become tax residents in Spain due to their relocation to opt to be taxed under Non-Resident Income Tax (IRNR) rules instead of the standard Spanish Personal Income Tax (IRPF) for a limited period.

Think of it this way: Even though you're living in Spain and considered a tax resident, for the first few years, your income will be taxed more like someone who earns income in Spain but doesn't live here permanently.

This guide is intended as an overview through the main aspects of the Beckham Law, including eligibility criteria, fiscal advantages, the application process, filing obligations, family inclusion, and key compliance pitfalls to avoid.

What Is the Beckham Law?

The Beckham Law is a special tax regime that allows eligible foreign residents in Spain to benefit from a favorable flat tax rate and limited tax exposure . Although beneficiaries become Spanish tax residents, they are only taxed on Spanish-sourced income , rather than their worldwide income— with one major exception: all employment income is taxed in Spain, regardless of where it is earned .

This regime applies for six tax years : the tax year in which you become a Spanish tax resident, plus the next five consecutive years .

One key limitation to note: beneficiaries cannot request Spanish tax residency certificates for the purpose of applying double taxation treaties. This could affect your tax treatment in other jurisdictions, so personalized advice is essential.

Who Can Apply for the Beckham Law?

The Beckham Law is available to foreign individuals who meet strict professional and relocation-related requirements:

General Criteria:

You must not have been a Spanish tax resident during the past 5 years .
You must move to Spain due to a qualifying professional reason.
You must not conduct business through a Permanent Establishment (PE) in Spain.

What is a Permanent Establishment?

A "permanent establishment" refers to a fixed and ongoing business presence in Spain—like opening an office, hiring employees, or offering services directly from a physical location. If you work from home or a co-working space under a foreign contract, this usually won’t qualify as a PE. However, if you intend to provide services on your own to Spanish or foreign clients, you are at high risk of being disqualified from the tax regime.

Eligible Relocation Scenarios:

You may qualify if you move to Spain as:

An employee under a Spanish employment contract
A remote worker with a foreign employer (under the Digital Nomad Visa, for example)
An administrator of a Spanish company (with <25% shareholding if the company is patrimonial)
An entrepreneur with an ENISA-certified startup
A highly qualified professional working in R&D or with a recognized startup

There must be a clear causal relationship between your move to Spain and the beginning of your work activity.

Beckham Law for Family Members

Your spouse and dependent children (under 25 or disabled) can also benefit under this regime, provided:

They move to Spain with or after you.
They have not been Spanish tax residents in the past 5 years.
They meet residency and income criteria (must earn less than the principal taxpayer).

Each family member must file Modelo 149 within 6 months of relocation or the primary applicant’s timeline, whichever is later.

Tax Benefits and Obligations

Employment Income

100% of your salary is taxable in Spain , regardless of the country where it is earned.
You benefit from a flat rate of 24% on earnings up to €600,000 and 47% on any amount above that.

Investment & Other Spanish Income:

Dividends, interest, and capital gains from Spanish sources are taxed on a progressive scale:

€0–6,000: 19%
€6,001–50,000: 21%
€50,001–200,000: 23%
€200,001–300,000: 27%
Over €300,000: 30%

Key Exemptions:

You are not taxed on foreign investment income .
No obligation to file Modelo 720 (foreign asset declaration).
No wealth tax on assets held abroad.
No requirement to declare global income or investments.

Restrictions:

You cannot deduct pension contributions or claim family deductions.
You cannot apply the foreign-earned income exemption (Art. 7p).
Severance payments and maternity/paternity benefits are fully taxable .

How to Apply for the Beckham Regime

Step-by-Step Application Process:

Arrive in Spain and become a resident (must stay more than 183 days).
Register with Spanish Social Security or present a valid A1 form.
File Modelo 149 within 6 months of your Social Security registration.

Documents You’ll Need:

Employment contract or appointment letter
Proof of start date and relocation link (e.g., assignment letter)
Spanish residency permit (if applicable)
Social Security certificate or alternative compliance (A1 form)
For entrepreneurs: ENISA certificate for innovative activity
For professionals: Qualifications showing high-skill or research background
Administrators must prove their company is not patrimonial if holding more than 25%

Once submitted, the tax authorities have 10 working days to approve or request further information (this timeline is rarely met in practice).

Filing Your Taxes: Modelo 151

Once accepted into the Beckham regime, you will:

File Modelo 151 each year (instead of Modelo 100).
Report only Spanish-source income and all employment income .
Include any capital gains or dividends from Spanish investments.

Returns are filed electronically and typically due by June 30 each year for the previous year’s income.

Losing the Beckham Regime

You will lose the right to remain under the regime if:

You fail to file Modelo 149 on time.
You receive income through a permanent establishment in Spain (e.g., self-employment, business operations).
You go unemployed for too long without taking a qualifying new job.
You renounce the regime (can only be done once, via Modelo 149).

You must also notify the Tax Agency within one month if you’re no longer eligible.

For Families:

If the principal applicant is excluded, all family members lose their status. Family members may also lose the benefit if their income exceeds the main applicant’s or they fail to meet the residency criteria.

Additional Considerations

Crypto and NFTs : Income from these may be taxed if keys or custody is in Spain.
International employment contracts should clearly indicate location of duties and pay structure.
Retirement, prolonged unemployment, or shifting to freelance work can void eligibility.
Spain will not issue tax residency certificates to Beckham regime beneficiaries, which limits their ability to benefit from double tax treaties.
If you plan to invest or receive rental income in Spain , this income is taxable under the Beckham Law.
If you plan to become self-employed, open a business, or derive significant income from Spanish passive sources, you may be better off under regular tax residency.

Final Thoughts

The Beckham Law presents a valuable opportunity for many individuals and their families making the move to Spain for professional or investment reasons. The potential for reduced tax liability on non-Spanish income and the simplified tax obligations during the initial years can be a significant financial benefit.

However, the eligibility criteria and application process have specific requirements and timelines that must be strictly adhered to. Given the complexities of international tax law, seeking guidance from a qualified tax advisor specializing in Spanish tax regulations is recommended. A professional can assess your specific situation, confirm your eligibility, guide you through the application process, and ensure you maximize the benefits of this advantageous regime while remaining fully compliant with Spanish tax law.

At SamirLaw , we provide expert tax advisory to ensure:

Correct regime selection based on your goals
Document preparation
Timely Modelo 149 and 151 filing
Family inclusion planning
Tax compliance throughout your stay

To gain an understanding of how our integrated residency and taxation advisory services can facilitate your relocation to Spain under the Beckham Law, we invite you to schedule an initial consultation to discuss your options.

Contact here or write to us at info@samirlaw.com

Non-Lucrative Visa in Spain

Sat, 03 May 2025 13:48:49 GMT

Spain's Non-Lucrative Visa: Complete Guide for 2025

The non-lucrative visa (NLV) is one of the most accessible and popular residency options for non-EU nationals looking to reside in Spain without engaging in any professional activity during the first year. Whether you’re planning to retire, explore the country long-term, or transition into a work-based residency later, the NLV offers a path to legal residence with minimal requirements.

What Is the Non-Lucrative Visa?

The non-lucrative visa is a Spanish residence permit designed for individuals who can support themselves (and their families) financially without needing to work in Spain. It allows non-EU nationals to reside in Spain initially for one year, with the possibility of renewal.

Key facts:

It does not authorize any type of employment or self-employed activity in Spain.
It is renewable for 2-year periods.
After 5 years of continuous residence, you can apply for long-term residency.
Time spent under this visa counts toward Spanish nationality eligibility.

Who Is It Ideal For?

Retirees wishing to live in Spain.
Non-EU nationals with passive income or significant savings.
Individuals who want to spend their first year in Spain without working, then later switch to a work visa.
Families seeking residency in Spain through a joint application.

It is not suitable for digital nomads or remote workers intending to work while living in Spain. Instead, the Digital Nomad Visa is the appropriate route.

Benefits of the Non-Lucrative Visa

Bring your family : Apply jointly with your spouse and dependent children.
Path to long-term residency : Eligible for permanent residency after 5 years.
Spanish nationality : Especially advantageous for Latin American citizens, who may apply after 2 years.
Freedom to invest : Investing is permitted under this visa.
Study and unpaid internships : Allowed under this residency.
No investment requirement : Unlike the Golden Visa, no property or business investment is needed.
Free Schengen travel : Enjoy visa-free movement across most of Europe.

Non-Lucrative Visa Requirements

1. Financial Requirements (2025)

To qualify, applicants must demonstrate sufficient income or savings. For 2025:

Main applicant : €28,800 annually (equivalent to 400% of the IPREM).
Each dependent : Additional €7,200 per person (100% of the IPREM).

This means:

Main applicant + 1 dependent: €36,000/year
Main applicant + 2 dependents: €43,200/year
Main applicant + 3 dependents: €50,400/year

Note: These figures are minimum thresholds. Some Spanish consulates may request higher amounts.

Proof of income : Typically shown via:

A bank certificate demonstrating liquid funds.
Recent bank statements (usually covering 6 months).
Property income or investments with supporting documents.

The funds must be in the name of the primary applicant. Multiple accounts (domestic or international) are acceptable, though some consulates prefer Spanish accounts.

2. Private Health Insurance

You must have:

Private, comprehensive insurance.
No co-payments.
Issued by a provider operating exclusively in Spain.
Minimum one-year coverage (matching the visa duration).

3. Medical Certificate

Demonstrating that you do not suffer from diseases that could pose a public health risk. This must be recent and translated into Spanish.

4. Criminal Record Certificate

Issued by countries where you have resided for more than 6 months over the past 5 years.
Must be legalized or apostilled.
Translated into Spanish.
Must be recent (no older than 3 months at time of submission).

Important : All submitted documents must be recent and valid. Plan ahead for processing time.

How to Apply for the NLV

Step 1: Application in Your Country of Residence

You must apply at the Spanish Consulate in your country of residence (not from within Spain). Submit all required documents and forms.

Processing time: Up to 1 month. If no response is received within this period, it may be considered a denial by "administrative silence."

If approved, your visa will be stamped into your passport.

Step 2: Enter Spain and Apply for the TIE

Once your visa is issued, you have 3 months to enter Spain. Once inside:

Register at your local town hall (empadronamiento).
Apply for your TIE (Tarjeta de Identidad de Extranjero) within 30 days.
Attend an appointment to submit fingerprints and receive your card.

You are legally a resident from the moment your visa is stamped.

Required Documents Checklist

National Visa Application Form (Modelo Nacional)
EX-01 application form
Valid passport (with at least 1 year validity)
Recent passport-sized photographs
Criminal record certificate (translated, legalized)
Private health insurance policy
Bank certificate proving funds (€28,800+)
Medical certificate
Proof of address (rental contract or property title)

Renewing the NLV

Renewal must be requested 60 days before expiration.
Renewal grants a 2-year permit.
Must again show sufficient funds: €57,600 for 2 years (main applicant).
Same insurance, criminal record, and documentation rules apply.
After 5 years of renewals, you can apply for long-term residence.

Taxes & Financial Obligations

If you live in Spain for more than 183 days per year, you become a tax resident , subject to:

Personal Income Tax (IRPF) on worldwide income.
Capital Gains Tax on profits from investments.
Wealth Tax , where applicable.
Real Estate Taxes if you purchase property.

Spain has double taxation treaties to avoid paying tax twice.

FAQs

What if my application is denied?

You may appeal through administrative or legal procedures. Many denials are due to insufficient financial proof. Consulting with an immigration lawyer can significantly increase approval chances.

Can I switch to a work permit?

Yes. After the first year, you can modify your status to:

Employed work permit (if you have a job offer).
Self-employed permit (Autónomo) if you wish to start a business.

How long can I stay?

Initial visa: 1 year
First renewal: 2 years
Second renewal: 2 years
After 5 years: eligible for permanent residence

How long does the process take?

Consulate response: within 1 month
Travel to Spain: within 3 months of visa issuance
TIE card issuance: usually within 30-45 days of arrival

If you're considering moving to Spain without the need to work, the Non-Lucrative Visa could be your best path to residency. Contact or email us at info@samirlaw.com to schedule a consultation.

Working in Spain as a Highly Qualified Professional

Fri, 02 May 2025 13:51:01 GMT

Highly Qualified Professionals in Spain: Comparing the HQP Permit and the EU Blue Card

Highly Qualified Professional Visa vs. EU Blue Card: Working in Spain as a Non-EU Citizen

Spain offers two similar pathways for non-EU professionals looking to live and work in the country: the Highly Qualified Professional (HQP) Visa and the EU Blue Card . While both permits provide legal residence and work rights, they differ in eligibility, mobility, and long-term strategy. This guide outlines their key features, similarities, and differences — and helps you determine which route is right for you or your company.

What is the HQP Visa?

The Highly Qualified Professional (HQP) Visa is a Spanish residence and work permit designed to attract non-EU executives, directors, and specialists with specific skills. It offers employers a streamlined option to recruit international talent — particularly in sectors like technology, engineering, and renewable energy — without the long process associated with traditional work permits.

Key Features of the HQP Visa:

Fast processing time: Up to 20 working days.
Initial validity: 3 years, renewable for 2.
Family reunification: Available for spouses/partner, children, and dependents. With full working rights.
Employer-specific permit: The residence is linked to the sponsoring company and position in Spain. With full working rights.
Eligibility:
University degree or 3+ years of documented professional experience.
Minimum salary (2025):
€54,142 for directors/managers
€40,077 for other professionals
Reduced by 0.75 for applicants under 30 ( €30,058)

Important: After 5 years of continuous residence, workers can apply for long-term residency in Spain , granting them unrestricted employment rights.

What is the EU Blue Card?

The EU Blue Card is a residence and work permit valid in Spain and aligned with broader EU objectives to attract highly skilled professionals. It provides greater mobility within the EU and long-term integration opportunities, making it an attractive option for professionals seeking flexibility and broader career prospects.

Key Features of the EU Blue Card:

Fast processing: Up to 20 working days.
Initial validity: Up to 3 years, renewable for 2.
Family reunification: Available for spouses/partner, children, and dependents. With full working rights.
Eligibility:
University degree
OR 5+ years of relevant experience (3 years for ICT professionals in the last 7 years)
Minimum salary (2025):
€54,142 for directors/managers
€40,077 for others
€30,058 for applicants under 30
EU Mobility: After 12 months, you may apply to work in another EU member state under the Blue Card framework.

What Do HQP & EU Blue Card Have in Common?

Despite their differences, both permits share many beneficial features:

Permit to live and work legally in Spain
Fast-track processing (≈ 20 working days)
Valid for up to 3 years initially, with renewal options
Family reunification rights
Employer sponsorship required
Salary thresholds must be met
Many applicants may also qualify for Spain’s Beckham Law — a special tax regime offering reduced taxation and potential exemptions on foreign-source income

Long-Term Residency: After 5 years of uninterrupted legal residence, both permit holders may apply for residencia de larga duración (long-term residency), allowing them to work in Spain without restrictions.

Key Differences: Which Option is Best?

The HQP Visa is often the best option for non-EU professionals who may not hold formal degrees but possess valuable, documented experience. It is also ideal for companies needing specialized staff in Spain. On the other hand, the EU Blue Card offers greater flexibility for those seeking future employment across the EU and is geared toward university graduates.

What About the Beckham Law?

Many non-EU workers entering Spain under either the HQP or Blue Card framework may qualify for the Beckham Law, a special tax regime offering a flat 24% tax rate on Spanish-source income and exemptions on foreign income and capital gains for up to 6 years.

Proper planning is essential to apply the regime correctly — incorrect filings can lead to audits or lost benefits.

Need Help Navigating the Process?

At SamirLaw, we specialize in advising international professionals and their employers on Spanish immigration and tax matters. Whether you're an individual applicant or a business looking to hire from abroad, we can guide you through the eligibility, documentation, and application process — and help assess your access to tax advantages like the Beckham Law.

Contact us to schedule an initial consultation to discuss your case.

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