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Complete guide to the Intracompany Transfer (ICT) for managers, specialists, and trainees relocating to a Spanish subsidiary: UGE-CE requirements, documentation, real timelines, and differences from the short-stay ICT.
How to combine the digital nomad visa with the Beckham regime through Form 149: deadlines, compatibility requirements, real tax savings, and mistakes that cause the special regime to be lost.
Differences between the personal NIE and the business NIE (NIF for foreign companies) in Spain: when each is needed, how to apply, where applications are submitted, and processing times in 2026.
Complete guide to the non-lucrative residence visa in Spain for rentiers, retirees, and people with passive income in 2026: economic means thresholds, documentation, tax implications, and alternative to the Golden Visa.
The 180-day window for Form 149 does not start when you land in Spain. It starts when you register with Social Security — and confusing the two costs you the Beckham regime permanently.
The ECJ ruled Spain's Modelo 720 sanctions disproportionate in January 2022. Law 5/2022 reformed the regime, but mistakes remain expensive. BMC's complete 2026 guide to the reformed Modelo 720 and the new Modelo 721 for cryptocurrency.
The same €500,000 estate can cost a foreign heir almost nothing or tens of thousands of euros depending entirely on which Spanish region the deceased lived in. BMC's 2026 guide covers all 17 autonomous communities, the 2014 ECJ ruling on non-residents, and a worked example.
Spain's income tax (IRPF) has two layers that stack: the national scale (the same everywhere) and the regional scale (which varies by autonomous community). For a €100,000 salary, the difference between Madrid and Catalonia is €4,500 per year.
When a non-resident sells a Spanish property, the buyer must withhold 3% of the sale price as a tax guarantee. BMC's complete 2026 guide to Modelo 211, the Modelo 210 capital gains declaration, the 19% rate for all non-residents, and the refund process.
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