All our free expat resources in one place — 13 guides, updated for 2026
International professionals relocating to Spain face a complex tax system, changing visa requirements, and obligations in two jurisdictions simultaneously. Information available online is scattered, outdated, or too generic to support informed decisions.
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Specialised advice and personal service
BMC publishes free technical guides written by our specialists in international tax, immigration law, and wealth planning. Each guide targets a specific profile and is updated for 2026 with the latest regulatory changes: Startups Law, new solidarity wealth tax, post-ECJ Modelo 720 ruling, and current visa requirements.
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13 free technical guides written by BMC specialists in international tax and immigration law, all updated for 2026.
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Covers Beckham Law, Modelo 720, Wegzugsteuer, Spain inheritance tax, visas, and self-employment for digital nomads.
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Direct download without registration — BMC publishes open resources to build trust before the consultation.
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Every guide includes verified regulatory references and an executive summary for fast decision-making.
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The problem
International professionals relocating to Spain face a complex tax system, changing visa requirements, and obligations in two jurisdictions simultaneously. Information available online is scattered, outdated, or too generic to support informed decisions.
Our solution
BMC publishes free technical guides written by our specialists in international tax, immigration law, and wealth planning. Each guide targets a specific profile and is updated for 2026 with the latest regulatory changes: Startups Law, new solidarity wealth tax, post-ECJ Modelo 720 ruling, and current visa requirements.
If you are planning a move to Spain, have been living here for some time, or manage the relocation process for international professionals, you need a reliable knowledge base before making tax or immigration decisions. This library brings together in one place the 13 most downloaded free resources from the BMC team — all written by specialists, all updated for 2026.
No registration. No lead-capture form. Just technical guides in PDF format, downloadable directly.
The 13 Free BMC Guides for Expats in Spain 2026
1. Beckham Law Spain 2026 — Complete Tax Guide (available)
Summary: The definitive reference document on the Article 93 LIRPF special regime for workers, entrepreneurs, and investors relocating to Spain. Covers all eligibility cases since the Startups Law 2022, detailed requirements, the Modelo 149 application process, the most costly mistakes, and a comparative tax savings breakdown by income band.
Target audience: International professionals before relocating to Spain; global mobility managers at multinationals; digital nomads evaluating the Spain option.
Download PDF — Beckham Law Guide 2026
2. Mbappé Law: Madrid’s 20% deduction for new residents who invest (available)
Summary: What Article 17 bis of Madrid’s Legislative Decree 1/2010 (Law 4/2024) requires, which investments count, deadlines, and why it does not stack with the Beckham regime.
Target audience: Professionals moving to Madrid who are weighing an investment against the Beckham regime.
View Mbappé vs Beckham comparison
3. Modelo 720 FAQ + Post-ECJ Ruling Status 2026 (available)
Summary: Everything about the declaration of overseas assets: what to declare, thresholds, deadlines, the reformed penalty regime following the ECJ’s 2022 ruling, and the current status of penalty proceedings before the AEAT. Includes a table of declarable assets by category and an annual review checklist.
Target audience: Spanish tax residents with financial, real estate, or corporate assets abroad exceeding €50,000 per category.
4. Modelo 149 — Complete Beckham Law Application Checklist (available)
Summary: Step-by-step operational checklist for the correct submission of Modelo 149 to the AEAT: required documentation, deadlines, how to prove prior non-residence, coordinating with your employer, and managing the Modelo 150 communication. Includes the 10 most frequent mistakes that cost applicants their regime access.
Target audience: Professionals in the active process of relocating to Spain who have decided to apply for the Beckham regime.
Download PDF — Modelo 149 Checklist
5. NLV vs DNV vs Entrepreneur Visa — Decision Tree Spain 2026 (available)
Summary: Comparative guide to the three most-requested long-stay visas for non-EU/EEA expats: Non-Lucrative Visa (NLV), Digital Nomad Visa (DNV), and Entrepreneur Visa. Covers updated financial requirements, documentation, resolution timelines, compatibility with the Beckham regime, and a decision tree by profile.
Target audience: Non-EU/EEA nationals evaluating legal residency options in Spain.
Download PDF — Spain Visa Guide 2026
6. Spain Inheritance Tax — 17-Region Comparison Table 2026 (available)
Summary: Spain’s inheritance and gift tax is regionally devolved and varies dramatically between communities: from an effective 0% in Madrid, the Canary Islands, or Andalusia to 34% in Catalonia for certain scenarios. This guide includes the 2026 updated comparative table, multiplier coefficients by kinship, base allowances, regional bonuses, and the cases where non-resident rules apply.
Target audience: Non-resident heirs receiving assets in Spain; residents with real estate who want to plan succession; families with members in different autonomous communities.
Download PDF — Spain Inheritance Tax Guide 2026
7. Wegzugsteuer + Spain Arrival — Complete 2026 Playbook (available)
Summary: The most comprehensive guide available in English on the German exit tax (§6 AStG) and tax relocation planning to Spain. Covers the Wegzugsteuer calculation, deferral options, interaction with the Germany-Spain Double Taxation Treaty, the relocation timeline to minimise dual tax burden, and the mistakes that cost more than €100,000 in the German deregistration process.
Target audience: German nationals or taxpayers with outstanding German tax liabilities planning to establish tax residence in Spain.
Download PDF — Wegzugsteuer Spain Guide
8. UK Retiree Spain — Pension Taxation Guide 2026 (available)
Summary: Analysis of the tax regime applicable to UK State Pension and private pensions (SIPP, occupational pensions) for Spanish tax residents post-Brexit. Covers treatment under the Spain-UK Double Taxation Treaty (2013), the conflictive points of double taxation relief, and the comparison between applying for Beckham vs. standard IRPF for this profile.
Target audience: British retirees who have relocated or plan to relocate to Spain, particularly to Andalusia, Murcia, the Balearic Islands, and the Canary Islands.
Download PDF — UK Pension Spain Tax Guide 2026
9. Spain Self-Employed Guide for Digital Nomads 2026 (available)
Summary: Complete tax framework for independent professionals working remotely from Spain: autónomo vs. limited company (SL), RETA contributions under the new real-income tariff, VAT treatment with international clients (reverse charge, OSS regime), compatibility with the digital nomad visa, and planning the overall tax burden across IRPF/CIT, social contributions, and deductible expenses.
Target audience: Freelancers, consultants, and international remote workers operating from Spain for overseas clients.
Download PDF — Digital Nomad Self-Employed Spain Guide 2026
10. Ley de Nietos Closure — 7 Alternatives Roadmap 2026 (available)
Summary: The Ley de Memoria Democrática closed the application window for Spanish citizenship via the grandchildren route. This guide analyses the 7 alternative pathways available in 2026 for descendants of Spanish emigrants who did not apply in time: long-term residency, family arraigo, EU citizen route, accelerated naturalisation by residence, and other special cases.
Target audience: Descendants of Spanish emigrants, particularly from Latin America, who missed the Ley 20/2022 application deadline.
Download PDF — Ley de Nietos Alternatives Guide 2026
11. Spain Wealth + Solidarity Tax 2026 — Calculator (Excel Template) (available)
Summary: Downloadable Excel calculator for the Wealth Tax (Impuesto sobre el Patrimonio) and the Temporary Solidarity Tax on Large Fortunes 2026, with breakdown by autonomous community, applicable exemptions, and comparative table. Includes comparison between worldwide patrimony (ordinary resident) vs. territorial patrimony (Beckham regime or IRNR non-resident).
Target audience: Individuals with net wealth above €700,000 who reside or plan to reside in Spain.
Download Excel — Spain Wealth Tax Calculator 2026
12. DNV Address Proof Kit — Accepted Lease Formats 2026 (coming Q3 2026)
Summary: Practical guide on the rental contract formats and address documentation accepted by each Provincial Extranjería Delegation for Digital Nomad Visa processing and Long-Term Residency Card applications. Includes model contracts adapted to each delegation’s requirements and supplementary document lists by province.
Target audience: Digital Nomad Visa holders or long-term residency applicants who need to prove an address in Spain.
Available Q3 2026 — Subscribe to the BMC newsletter for a publication alert.
13. Spain Expat Tax Calendar 2026 (available)
Summary: All the relevant tax deadlines for the 2026 calendar year for Spanish tax residents with overseas assets or activities: Modelo 720 (31 March), Modelo 750 (Solidarity Tax), IRPF — Modelo 100 and Modelo 151 (1-30 June), quarterly VAT, international income reporting, and specific deadlines for active residency visas. Available as a one-page PDF and an interactive digital version.
Target audience: All expats with tax residence in Spain — particularly useful as a year-start checklist.
Download PDF — Spain Expat Tax Calendar 2026
Why BMC Publishes Free Guides
The question we receive regularly is: why give away this level of technical detail for free?
There are three reasons.
First, credibility: the guides demonstrate the team’s level of expertise before the client has paid a single euro. A 30-page document on the Wegzugsteuer, with precise references to §6 AStG and Article 13 of the Germany-Spain DTA, says more about the team’s competence than any service description.
Second, lead quality: professionals who read a guide of this technical density before contacting us arrive at the initial consultation with a level of understanding that allows the conversation to skip directly to analysing their case. There is no need to explain what Modelo 720 is — they already understand it. The conversation is immediately more productive.
Third, E-E-A-T and visibility: Google and AI answer systems (ChatGPT, Perplexity, Gemini) favour content with verifiable demonstrations of direct experience. Publishing resources that other advisers do not have available frees BMC from price competition and positions the practice as a sector reference.
Coming in Q3 2026
For Q3 2026, the following additional guide is in preparation:
- IRNR Modelo 210 — Guide for Non-Resident Property Owners in Spain 2026: declaration of Non-Resident Income Tax for property owners, deadlines, deemed rental income calculation, and capital gains taxation on sale.
Disclaimer
The guides published in this library are general information materials prepared by the BMC team as of their last revision date. They do not constitute individualised legal or tax advice. Spanish tax and immigration law changes frequently — some provisions in these guides may become outdated between revisions. Before making any decision with tax or immigration implications, consult a specialist adviser who can analyse your specific situation.
BMC has no mandate or sponsorship relationship with any government body. All content is independent and reflects solely the technical judgement of the BMC specialist team.
How to Use This Library if You Have Just Arrived in Spain
If you are new to Spain or in the relocation process, we recommend this reading sequence:
Phase 1 — Before relocating (at least 3 months in advance):
- Start with the Beckham Law Guide 2026 to understand whether the regime applies to your profile
- If you are German, read the Wegzugsteuer guide before closing your German deregistration
- If you are from the UK, review the UK pension guide to plan your passive income streams
Phase 2 — Within the first 6 months after arrival:
- Download the Modelo 149 Checklist and follow it step by step with your adviser
- Review the Expat Tax Calendar to avoid missing critical deadlines
- If you are settling in Madrid, analyse the Mbappé Law guide to activate the regional deduction
Phase 3 — Annual ongoing management:
- Use the Tax Calendar each January to schedule all year deadlines
- Review the Modelo 720 obligations if you have overseas assets above the thresholds
- Consult the Wealth Tax calculator if your net wealth exceeds €700,000
Comparison With Other European Expat Tax Regimes
Spain is not the only European country offering special tax regimes for international professionals. A comparative overview:
| Country | Special Regime | Rate / Benefit | Duration |
|---|---|---|---|
| Spain (Beckham) | Art. 93 LIRPF | 24% flat rate on Spanish income | 6 years |
| Spain (Beckham regime) | Art. 93 LIRPF | 24% on employment income up to €600,000 | 6 years |
| Portugal (NHR) | NHR regime (heavily reformed 2024) | 20% on Portuguese qualifying income | 10 years |
| Italy (Impatriati) | Art. 16 TUIR | 50% (or 90%) income exemption | 5 years (+5) |
| Netherlands (30% ruling) | 30% lump-sum allowance | 30% of salary tax-free | 5 years |
| Belgium (expat regime) | Reformed 2022 | Up to €90,000 of costs tax-free | 5 years (+3) |
Spain’s Beckham regime is the only one with a genuine regional amplification layer (Mbappé) — a structurally unique advantage for HNW profiles with Madrid residence.
About the BMC Team Behind the Guides
All materials in this library are prepared by BMC specialists in their respective practice areas:
- International tax: specialists in impatriate regimes, cross-border tax planning, and Double Taxation Treaties
- Immigration law: lawyers specialising in residence visas, work authorisations, and long-term residency permits
- Wealth tax: advisers with expertise in Wealth Tax, Inheritance and Gift Tax, and the new Solidarity Contribution
- Corporate tax: experts in Corporate Income Tax, international VAT, and corporate structures for multinational groups with a Spanish presence
All guides undergo internal review before publication and are updated whenever a material regulatory change requires it. No content is published without review by a specialist in the relevant area.
Additional FAQs About the BMC Resource Library
Can I use the guides to make investment decisions?
The guides explain the tax treatment of various types of investments under the Beckham regime, the Mbappé Law, or standard IRPF. They are not investment recommendations. BMC is a tax and legal advisory firm — not a MiFID II regulated investment services entity. If you need advice on which assets to purchase, BMC can advise on the tax treatment of different options, but the investment decision itself should be made with a regulated financial adviser.
Are the guides updated with the most recent case law?
Yes. Each guide states its last revision date. The most recent jurisprudence incorporated includes the ECJ ruling on Modelo 720 penalties (case C-788/19), binding DGT rulings on remote work under the Beckham regime, and administrative doctrine on the family extension under Article 93.3 LIRPF.
What is the difference between a guide and the advisory service?
A guide is a general document oriented towards a typical profile. BMC’s advisory service is an individualised analysis of your specific case, with document review, quantified scenario modelling, filing of applications with the AEAT, and representation in the event of AEAT enquiries or tax audits. The guides prepare you to understand what you need; the service executes it.
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