Plan your move
Review your tax residence, relocation dates and eligibility for the Beckham Law before making decisions about work, income or assets.
Personal tax advice and returns in Spain
Moving to Spain, filing your annual return or managing income across countries? Our tax team helps you understand your position and prepare the right Spanish filings.
We advise residents, non-residents and people relocating to Spain. From a Beckham Law eligibility review to your annual Modelo 100, 151 or 210, we explain what applies, what information is needed and the scope and fees before starting.
Talk to our personal tax teamHow we can help
Prepare your tax returns
Calculate and prepare the returns relevant to your circumstances, review the information with you and handle the agreed submissions.
Coordinate international income
Review overseas earnings, pensions, investments and property, including the treaty relief and reporting obligations relevant to your case.
Beckham Law in Spain: applications and Modelo 151
If you are moving to Spain for a qualifying work or professional reason, the special inbound tax regime commonly known as the Beckham Law may be worth considering. We assess eligibility and compare it with ordinary resident taxation using your income and circumstances.
- Modelo 149: opting into the regime
- The communication used to exercise the option; it is not your annual income tax return. We check the qualifying route, documentation and application deadline.
- Modelo 151: the annual tax return
- The annual return for taxpayers covered by the regime. We review the income to include, withholding and the rules that apply to your position, and prepare the agreed filing.
For a main applicant, the option is generally due within six months of the qualifying activity start recorded in Social Security or the relevant supporting documentation. The regime can apply in the year Spanish tax residence is acquired and the following five tax years, provided its conditions remain satisfied.
Already using the regime? We can help with your annual Modelo 151 and review changes in your employment, income or family circumstances.
Read our Beckham Law guide and use the calculator
Request a Beckham Law or Modelo 151 reviewStart with your tax residence
Tax residence determines which income and assets you need to consider. It is assessed from your circumstances; nationality, a NIE or a residence permit does not decide it on its own.
- Spanish residence can arise if you spend more than 183 days in Spain during a calendar year, with rules for sporadic absences.
- It can also arise where the main centre or base of your economic activities or interests is in Spain.
- There is a rebuttable presumption where your legally non-separated spouse and dependent minor children habitually live in Spain.
- If two countries consider you resident, the applicable tax treaty must be reviewed; you cannot simply choose where to pay.
We review your travel dates, work, family and economic ties, and the evidence needed to support your position.
Resident and non-resident income tax returns
IRPF — Modelo 100
For ordinary Spanish tax residents, the starting point is worldwide income, subject to applicable exemptions and treaty relief. Rates and the filing obligation depend on the type of income, personal circumstances, region and tax year.
IRNR — Modelo 210
Non-residents may need to report Spanish-source income, including rental income, property gains or imputed income from certain properties. Whether a return is required, deductions and deadlines depend on the income and the applicable rules.
We check the calendar for the relevant return and tax year, including any earlier direct-debit deadline. If you are covered by the Beckham regime, your annual return is Modelo 151 rather than the ordinary Modelo 100.
Foreign assets and wealth-related filings
- Modelo 720
- An information return for certain foreign accounts, investments, rights and property when the reporting conditions apply. It is not itself a tax payment. Thresholds are assessed by category, and special regimes and exemptions need a separate review.
- Wealth Tax — Modelo 714
- A filing or payment obligation may arise depending on your assets, residence, exemptions and regional rules. It is separate from your income tax return.
- Solidarity Tax on Large Fortunes — Modelo 718
- This separate tax must also be considered where relevant, together with Wealth Tax and the applicable reliefs.
We help you identify the relevant assets, gather valuations and determine which returns are needed. A low or nil tax payment does not always remove an information-reporting obligation.
Property, local taxes and transactions
Property ownership can bring IBI, municipal waste charges and income or wealth-related obligations. Local vehicle tax applies separately where relevant. Amounts and payment calendars depend on the municipality and the asset; cadastral value is not a fixed fraction of market value.
A purchase, sale, inheritance or gift can trigger additional taxes. We review the transaction, region and your residence position before advising on the filings and costs. Business VAT and corporate taxation are covered in our separate business guides.
Get a proposal for your circumstances
- Tell us about your situation
Use the contact form to describe where you live, when you moved, your income sources, property and the tax year or return you need help with.
- Confirm the work and fees
We explain the proposed scope, documents, deadlines and fees before starting. A residency or Beckham eligibility review can be scoped separately from annual filing.
- Prepare, review and file
We work through the information with you, explain the calculation and submit the agreed returns with the required authorisation.
Make your next Spanish tax return easier
Whether you need a one-off residency review, a Beckham Law application or help with your annual filings, tell us what you need. We will confirm the next steps and a proposal for your case.
Talk to our personal tax teamPersonal tax questions
Is Modelo 151 the application for the Beckham Law?
No. Modelo 149 is used to exercise the option for the special regime; Modelo 151 is the annual tax return for taxpayers within it. We can review eligibility, the application deadline and the annual filing separately.
How can I prove tax residence for a treaty claim?
A tax residence certificate issued by the relevant tax authority is commonly required. The certificate, period covered and supporting evidence must match the treaty and procedure; a residence permit or NIE is not a substitute.
Do non-residents with income in Spain need a Spanish return?
It depends on the source and type of income, withholding and any treaty relief. Spanish property can create rental, sale or imputed-income reporting obligations. Being non-resident does not automatically remove Spanish tax or filing obligations.
What if Spain and another country both consider me tax resident?
We review the domestic rules and the residence tie-breaker provisions of the applicable treaty. The facts may include your permanent home, centre of vital interests and habitual abode. Treaty residence and any remaining filing obligations need to be considered together.
Our company is sending employees to Spain for 18 months. What should we review?
Review each employee’s residence by tax year, where duties are performed, treaty rules, payroll and withholding, and possible Beckham Law eligibility. An 18-month assignment needs planning; nationality alone does not determine the result.
Must a Spanish resident report income earned abroad?
Ordinary Spanish tax residents generally report worldwide income, with exemptions or double-taxation relief where applicable. The Beckham regime has different rules. We review the source, nature and timing of each income stream and any foreign tax paid.
Can tax planning reduce my Spanish tax bill?
A review may identify a suitable special regime, deductions, exemptions or treaty relief. Forming a company does not automatically reduce personal taxes. We assess the legal requirements, costs and your overall position before recommending a structure.
Will my foreign pension be taxed if I retire to Spain?
The answer depends on your tax residence, the country paying the pension, whether it relates to public or private employment and the relevant treaty. There is no universal pension amount below which every retiree is exempt. Filing thresholds and foreign withholding also need checking.