Tax consultant on the Costa del Sol — IRNR, Beckham Law, property and succession for international clients

The Costa del Sol — spanning Torremolinos, Fuengirola, Marbella, Estepona, Nerja, and the inland towns of Ronda and Antequera — has one of the most complex fiscal profiles in Spain. A dense international property market, a large community of non-resident owners, a growing population of high-net-worth residents from across Europe, and the interaction of Spanish national law with Andalucía's regional rules and dozens of double tax treaties creates a landscape that most standard accounting firms cannot navigate with genuine expertise. The non-resident owner of a Fuengirola apartment renting through digital platforms needs not just the Modelo 210 filing but also an understanding of the applicable double tax treaty, Andalucía's tourist rental registration rules, and potential VAT obligations depending on the services offered. The executive relocated to Marbella working for a German company needs to evaluate the Beckham Law regime, understand how their stock options are taxed, and know what happens to their German private pension. The non-resident buyer of a villa in La Zagaleta needs pre-acquisition advice on the optimal holding structure, the Andalucía ITP rate, and the ongoing obligations as a non-resident owner. None of these profiles fit the standard catalogue of a general-purpose firm.

Since 2010 · 16 years Tax agent AEAT

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Why BM Consulting

Specialised advice and personal service

BMC advises businesses, professionals, and individuals with interests across the Costa del Sol from its Málaga office, with the capacity to handle everything from routine tax compliance for a local freelancer to complex multi-jurisdiction acquisition structures for international investors. BMC's team commands the Andalucía regional framework — ISD, ITP, and Patrimonio exemptions — and the double tax treaties with the main source countries of Costa del Sol residents: the UK, Germany, the Netherlands, France, Belgium, and the Nordic countries. We advise in English and Spanish, with French and German availability on request.

  • The Costa del Sol has one of Spain's most complex fiscal profiles

    high-value property market, dense international community, and Andalucía's specific regional rules all interact.

  • Non-resident property owners on the Costa del Sol pay IRNR at 19% (EU/EEA) or 24% (non-EU/EEA), with possible treaty reductions managed by BMC through Modelo 210 filings.

  • Holiday rental in Andalucía requires Junta de Andalucía registration and has different tax treatment depending on whether hotel-style services are provided.

  • The Beckham Law allows international professionals relocating to the Costa del Sol to pay a flat 24% rate for up to six years — application must be made within six months.

How we work

From first contact to case completion

  1. Profile assessment and objective setting

    We begin by understanding your situation: resident or non-resident in Spain, property owner, employee or entrepreneur, with assets in multiple countries or only in Spain. That initial conversation, at no charge, lets us confirm exactly which services you need and identify the most relevant BMC adviser for your profile.

  2. Compliance review and contingency audit

    We audit your current tax position: outstanding model filings, any prior years' IRNR returns, Modelo 720 if applicable, and any pending notifications from the AEAT or the Junta de Andalucía. Where contingencies exist, we quantify them and define the regularisation strategy before they escalate.

  3. Periodic tax management

    We take over all periodic obligations: VAT, IRPF, IRNR, corporate tax, withholdings, and annual informative returns. For non-resident property owners, we manage the Modelo 210 quarterly or annually as required and notify you ahead of each deadline with the calculated amount for approval before submission.

  4. Wealth and succession planning

    Beyond compliance, we advise on how to hold and transfer Costa del Sol property in the most tax-efficient way — direct personal ownership, a Spanish SL, or an international structure — considering Patrimonio exposure, inheritance tax, and future capital gains. For each client, we prepare a medium-term tax roadmap covering the decisions that matter most.

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The problem

The Costa del Sol — spanning Torremolinos, Fuengirola, Marbella, Estepona, Nerja, and the inland towns of Ronda and Antequera — has one of the most complex fiscal profiles in Spain. A dense international property market, a large community of non-resident owners, a growing population of high-net-worth residents from across Europe, and the interaction of Spanish national law with Andalucía's regional rules and dozens of double tax treaties creates a landscape that most standard accounting firms cannot navigate with genuine expertise. The non-resident owner of a Fuengirola apartment renting through digital platforms needs not just the Modelo 210 filing but also an understanding of the applicable double tax treaty, Andalucía's tourist rental registration rules, and potential VAT obligations depending on the services offered. The executive relocated to Marbella working for a German company needs to evaluate the Beckham Law regime, understand how their stock options are taxed, and know what happens to their German private pension. The non-resident buyer of a villa in La Zagaleta needs pre-acquisition advice on the optimal holding structure, the Andalucía ITP rate, and the ongoing obligations as a non-resident owner. None of these profiles fit the standard catalogue of a general-purpose firm.

Our solution

BMC advises businesses, professionals, and individuals with interests across the Costa del Sol from its Málaga office, with the capacity to handle everything from routine tax compliance for a local freelancer to complex multi-jurisdiction acquisition structures for international investors. BMC's team commands the Andalucía regional framework — ISD, ITP, and Patrimonio exemptions — and the double tax treaties with the main source countries of Costa del Sol residents: the UK, Germany, the Netherlands, France, Belgium, and the Nordic countries. We advise in English and Spanish, with French and German availability on request.

Process

How we do it

1

Profile assessment and objective setting

We begin by understanding your situation: resident or non-resident in Spain, property owner, employee or entrepreneur, with assets in multiple countries or only in Spain. That initial conversation, at no charge, lets us confirm exactly which services you need and identify the most relevant BMC adviser for your profile.

2

Compliance review and contingency audit

We audit your current tax position: outstanding model filings, any prior years' IRNR returns, Modelo 720 if applicable, and any pending notifications from the AEAT or the Junta de Andalucía. Where contingencies exist, we quantify them and define the regularisation strategy before they escalate.

3

Periodic tax management

We take over all periodic obligations: VAT, IRPF, IRNR, corporate tax, withholdings, and annual informative returns. For non-resident property owners, we manage the Modelo 210 quarterly or annually as required and notify you ahead of each deadline with the calculated amount for approval before submission.

4

Wealth and succession planning

Beyond compliance, we advise on how to hold and transfer Costa del Sol property in the most tax-efficient way — direct personal ownership, a Spanish SL, or an international structure — considering Patrimonio exposure, inheritance tax, and future capital gains. For each client, we prepare a medium-term tax roadmap covering the decisions that matter most.

The Costa del Sol: high fiscal complexity in a unique environment

The Costa del Sol stretches over 160 kilometres of coastline between Nerja and Manilva, encompassing municipalities as varied as Torremolinos, Fuengirola, Marbella, Benahavís, Estepona, and Sotogrande. What unites them from a tax perspective is the high concentration of international property owners and investors, a permanently active real estate market, and the presence of high-income international profiles who need sophisticated advice, not standard compliance.

The Costa del Sol does not attract only European retirees. Marbella and the Golden Triangle have built a stable resident population of asset managers, second- and third-generation entrepreneurs, tech founders, and multinational executives over the last decade. That profile has tax needs that go far beyond filing Modelo 210: it requires wealth planning, holding structure analysis, double tax treaty management, and coordination with advisers in other countries.

Non-resident tax on the Costa del Sol: what you need to know

The most common obligation among non-residents with property on the Costa del Sol is filing the Modelo 210 IRNR return. If the property is rented, the filing is quarterly; if it is not rented and used as a second home, the filing is annual for deemed rental income (1.1% or 2% of the rateable value depending on whether that value has been recently revised).

The applicable rate depends on the owner’s country of residence: 19% for EU or EEA residents — who can also deduct directly connected expenses — and 24% for others, with no expense deduction available unless a double tax treaty with the country of residence provides otherwise. BMC applies the most favourable treaty position in each case and manages the Modelo 210 filings with the AEAT.

The Costa del Sol property market and conveyancing tax

The Costa del Sol is one of the most active markets for international buyers in Western Europe. That activity generates significant tax obligations for both buyer and seller.

For the non-resident buyer, the choice of holding structure — individual purchase, Spanish SL, or foreign vehicle — has long-term tax implications that need to be analysed before contracts are signed. The Andalucía ITP applies on a sliding scale based on property value, with reduced rates available in certain circumstances. For the non-resident seller, a 3% retention is required from the sale price as a withholding against the IRNR due on the capital gain — and a refund is available if the actual tax liability is lower. BMC advises both buyers and sellers and manages the 3% retention refund process where applicable.

Succession planning for Costa del Sol property owners

A significant proportion of international property owners on the Costa del Sol have not planned what will happen to their property when they die. The typical scenario — heirs resident in another country, property in Andalucía, ISD filing with the Junta de Andalucía — can be managed very efficiently with adequate planning in advance.

Andalucía applies significant bonuses in ISD for transfers between close relatives, which in many cases eliminate or drastically reduce the liability. Planning the holding structure in advance — which may include incorporation, a lifetime gift, or use of a life interest — can reduce the succession tax burden substantially. BMC advises on these options with the time needed for considered decisions, not under the pressure that comes with a bereavement.

BMC has an office in Málaga. See our Málaga office for in-person appointments serving the entire Costa del Sol.

What comes next

FAQ

Frequently asked questions

BMC advises three main profiles on the Costa del Sol. First, non-resident property owners — with apartments or villas in Marbella, Estepona, Torremolinos, Fuengirola, Nerja, or elsewhere — who need Modelo 210 IRNR management and advice on the double tax treaty with their home country. Second, international professionals and executives relocating to the Costa del Sol who need to structure their arrival in Spain for tax purposes — Beckham Law, tax residency timing, Modelo 720. Third, local businesses in tourism, hospitality, real estate, and technology that need high-quality tax and employment advice with knowledge of Andalucía's specific regional rules.
For EU and EEA residents, the standard IRNR rate is 19%, and they can deduct directly connected expenses — mortgage interest, insurance, rates, depreciation — against the rental income. For residents outside the EU/EEA, the rate is 24% with no deduction for expenses, unless a double tax treaty with Spain provides a lower withholding rate. BMC determines the applicable rate in each case, files the Modelo 210 returns, and ensures any available treaty benefits are applied.
Holiday rentals on the Costa del Sol require registration in the Andalucía Tourism Register and a registration number before any advertising or letting. Operating without registration can trigger sanctions from the Junta de Andalucía. For taxation purposes, if hotel-style services are provided (cleaning, breakfast), the activity is subject to 10% VAT; if no such services are offered, the rental is VAT-exempt but subject to IRNR (for non-residents) or IRPF (for residents). BMC handles both the register process and the ongoing tax compliance.
Yes. Before purchase, we advise on the holding structure most appropriate for your profile: personal name, Spanish SL, or an international vehicle, depending on the buyer's residency, financing method, and intended use. We calculate the Andalucía ITP rate applicable to the transaction value — which rises for higher-value properties — and the ongoing IRNR obligations as a non-resident owner. We also advise on the future sale, including the 3% IRNR retention the buyer is legally required to withhold and the process for claiming a refund if the actual tax liability is lower.
The Beckham Law — Article 93 LIRPF as reformed by the 2022 Start-Up Act — allows professionals who relocate to Spain to take up employment or qualifying self-employment to be taxed at a flat 24% rate on Spanish-source income up to €600,000, rather than the progressive IRPF scale reaching 47%. The regime lasts for up to six years and applies to those who have not been resident in Spain in the five years before their arrival. It is particularly sought after on the Costa del Sol, where there is a significant concentration of international executives, asset managers, and tech founders. The application must be made within six months of Social Security registration using Modelo 149 — missing the window means losing the benefit permanently.
Yes. Inheritance of property located on the Costa del Sol for non-resident heirs can trigger both the Spanish Inheritance and Gift Tax and the equivalent tax in the heir's country of residence. Andalucía applies bonuses and exemptions in ISD that can substantially reduce — or in many cases eliminate — the liability for transfers between close relatives. BMC advises on pre-mortem succession structures — which may include the restructuring of property ownership — and manages the ISD filing with the Junta de Andalucía at the time of death.

Related services

Tax Advisor Malaga Tax Advisor Marbella Property Lawyer Malaga Advisory Malaga Beckham Law Malaga
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Frequently asked questions

Questions about Tax Consultant Costa del Sol: Non-Resident, Expat and Property Tax Specialists

BMC advises three main profiles on the Costa del Sol. First, non-resident property owners — with apartments or villas in Marbella, Estepona, Torremolinos, Fuengirola, Nerja, or elsewhere — who need Modelo 210 IRNR management and advice on the double tax treaty with their home country. Second, international professionals and executives relocating to the Costa del Sol who need to structure their arrival in Spain for tax purposes — Beckham Law, tax residency timing, Modelo 720. Third, local businesses in tourism, hospitality, real estate, and technology that need high-quality tax and employment advice with knowledge of Andalucía's specific regional rules.
For EU and EEA residents, the standard IRNR rate is 19%, and they can deduct directly connected expenses — mortgage interest, insurance, rates, depreciation — against the rental income. For residents outside the EU/EEA, the rate is 24% with no deduction for expenses, unless a double tax treaty with Spain provides a lower withholding rate. BMC determines the applicable rate in each case, files the Modelo 210 returns, and ensures any available treaty benefits are applied.
Holiday rentals on the Costa del Sol require registration in the Andalucía Tourism Register and a registration number before any advertising or letting. Operating without registration can trigger sanctions from the Junta de Andalucía. For taxation purposes, if hotel-style services are provided (cleaning, breakfast), the activity is subject to 10% VAT; if no such services are offered, the rental is VAT-exempt but subject to IRNR (for non-residents) or IRPF (for residents). BMC handles both the register process and the ongoing tax compliance.
Yes. Before purchase, we advise on the holding structure most appropriate for your profile: personal name, Spanish SL, or an international vehicle, depending on the buyer's residency, financing method, and intended use. We calculate the Andalucía ITP rate applicable to the transaction value — which rises for higher-value properties — and the ongoing IRNR obligations as a non-resident owner. We also advise on the future sale, including the 3% IRNR retention the buyer is legally required to withhold and the process for claiming a refund if the actual tax liability is lower.
The Beckham Law — Article 93 LIRPF as reformed by the 2022 Start-Up Act — allows professionals who relocate to Spain to take up employment or qualifying self-employment to be taxed at a flat 24% rate on Spanish-source income up to €600,000, rather than the progressive IRPF scale reaching 47%. The regime lasts for up to six years and applies to those who have not been resident in Spain in the five years before their arrival. It is particularly sought after on the Costa del Sol, where there is a significant concentration of international executives, asset managers, and tech founders. The application must be made within six months of Social Security registration using Modelo 149 — missing the window means losing the benefit permanently.
Yes. Inheritance of property located on the Costa del Sol for non-resident heirs can trigger both the Spanish Inheritance and Gift Tax and the equivalent tax in the heir's country of residence. Andalucía applies bonuses and exemptions in ISD that can substantially reduce — or in many cases eliminate — the liability for transfers between close relatives. BMC advises on pre-mortem succession structures — which may include the restructuring of property ownership — and manages the ISD filing with the Junta de Andalucía at the time of death.
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