Our tax lawyers in Spain advise individuals and companies on tax planning, tax returns and disputes with the tax authorities. We design plans around your business or personal situation, review your tax returns before they are filed so that they are correctly drawn up, and advise on Inheritance Tax and the taxation of gifts, so that transfers of assets are reported properly.
We also represent and assist you in tax inspections and audits, defending your interests before the tax authorities. If you face a tax dispute, we can defend you before the administrative courts (jurisdicción contencioso-administrativa). We file appeals and claims against decisions of the tax authorities and act for you in penalty proceedings, seeking to have penalties revoked or reduced. We also advise on tax treaties to avoid double taxation and on tax strategy for international operations, in line with Spanish and international rules.
Our tax team at the law firm works with individuals, family businesses and companies. We handle compliance with Spanish tax rules, from the first filing to inspections, and we look at real estate, investment income and estate matters together, so that one tax issue does not create another. If you are moving to Spain on a work or digital nomad visa, we can review your tax situation before you arrive and after.
Our work covers tax planning, tax returns, inheritance and gifts, corporate tax, inspections, appeals and double taxation. Tax management of assets that sit in more than one country is part of that work. We look for a workable solution for each situation, and a consultation is the usual first step: we review your documents, explain the options and agree what to do next.
If you live, work or own assets in Spain, your tax position starts with one question: are you a Spanish tax resident? Under Article 9 of Law 35/2006 on Personal Income Tax (IRPF), you are generally treated as a resident if you spend more than 183 days in Spain in a calendar year, or if the main base of your activities or economic interests is in Spain. Residence is also presumed if your spouse (not legally separated) and your dependent minor children habitually live in Spain, although you can rebut that presumption with evidence to the contrary.
Tax residents are taxed under IRPF. Non-residents who obtain income in Spain are taxed under Non-Resident Income Tax (IRNR), regulated by Royal Legislative Decree 5/2004. Income obtained in Spain includes, for example, income from Spanish property, dividends from Spanish companies and pay for work carried out in Spain. We help you work out which regime applies to you and what to file.
If you are a Spanish tax resident, you may also have to file an informative return on assets and rights located abroad (modelo 720, approved by Order HAP/72/2013). Virtual currencies held abroad are reported separately on modelo 721. We check whether these obligations apply to you before the filing period.
The Beckham Law (special tax regime for inbound workers) and wealth tax each have their own page on this site.
Strategic advice on planning and managing your tax burden, adapted to the circumstances of each business or individual.
For foreigners, planning starts with working out whether you are a Spanish tax resident or a non-resident, because that decides which taxes apply to you.
Guidance on and review of tax returns, so that they are correctly drawn up and filed. We prepare the return that applies to you, whether you are a resident (IRPF) or a non-resident (IRNR).
Advice and representation in offences such as homicide, injuries, threats and any other act against the physical and moral integrity of individuals.
Guidance on managing Inheritance Tax and on planning it, to make the transfer of assets easier. We look at the whole estate, including real estate in Spain, and at the situation of the family.
Advice on the correct taxation of gifts and other transfers made without payment.
Calculation and filing of Corporate Income Tax for companies.
Representation and assistance in tax inspections and audits, defending the interests of the taxpayer.
Filing and follow-up of appeals and claims against decisions and acts of the tax authorities.
Defence and representation in tax disputes before the administrative courts (jurisdicción contencioso-administrativa).
Representation in penalty proceedings, seeking to have the penalties imposed revoked or reduced.
Advice on applying tax treaties to avoid international double taxation. Where a treaty applies, we look at which country may tax each type of income and how to claim relief, so the solution fits your case.
Tax strategies for international operations, in line with local and international rules.
We handle tax matters from our offices in Madrid and Barcelona, and we advise clients across Spain, also online. Each city has its own page with details of how we work there and the taxes we are asked about most.
Your satisfaction is our priority. Our team guides you with empathy through your legal process, with a service built around your situation.
We prepare each case carefully and work to meet the expectations our clients set. Each tax issue gets a clear route and a clear explanation.
