Moving from Germany to Spain: tax, residence and business

If you move from Germany to Spain, you are taxed in Spain on your worldwide income from the year you spend more than 183 days in the country or move your centre of economic interests here (art. 9 of the Spanish Personal Income Tax Act); if both countries treat you as resident, the 2011 Spain-Germany treaty (BOE-A-2012-10212) breaks the tie. You can opt for the Beckham regime (24 % up to 600,000 euros) if you were not resident in Spain in the previous five years, by filing Modelo 149 within six months. If you hold at least 1 % of a company, look at the German exit tax (§ 6 AStG) before you leave.

Since 2010 · 16 years Tax agent AEAT

Pick a slot in the specialist's calendar.

Tell us when to call and a partner will contact you in your chosen window.

Write to us and we'll reply within 24 business hours.

Data processed in the EU · GDPR · No commitment

Why BMC

Specialised advice and personal service

BMC handles the Spanish side of your move: tax residence, the Beckham regime (Modelo 149 and Modelo 151), Modelo 720, the Spanish income tax return with German income, EU registration and NIE, self-employed registration or a Spanish SL. We coordinate with your German Steuerberater on what is decided in Germany, such as the Wegzugsteuer. The first 30-minute meeting is free, and before any work starts you receive a written proposal with the fee and the first-year total.

  • Tax residence

    you are resident in Spain if you spend more than 183 days a year here or your main economic interests are here (art. 9.1 LIRPF); if Germany also treats you as resident, art. 4.2 of the 2011 treaty decides.

  • Beckham regime

    24 % on employment income up to 600,000 euros in the year of the move and the following five, if you were not resident in Spain in the previous five years (art. 93 LIRPF); you opt in with Modelo 149 within six months.

  • German pension

    your Deutsche Rentenversicherung pension is taxed in Spain; if it started from 2015, Germany may tax up to 5 % (10 % if it starts from 2030) and Spain credits that tax (arts. 17 and 22 of the treaty).

  • Wegzugsteuer

    with at least 1 % of a company and seven of the last twelve years in Germany, leaving counts as a sale; since 2022 the tax is paid in seven annual instalments, usually against security (§ 6 AStG).

How we work

From first contact to case completion

  1. Free first meeting

    In 30 minutes we look at your position in Germany and in Spain, tell you whether we are the right fit and what we would do. You then receive a written proposal with the fee plus VAT and the first-year total.

  2. Before you leave Germany

    We set the right date for the change of residence, check whether you qualify for the Beckham regime and, if you hold company shares, coordinate the Wegzugsteuer with your Steuerberater.

  3. Arrival in Spain

    EU registration with your NIE, Spanish social security registration or an A1 certificate if you remain posted, and Modelo 149 within six months of the start of your activity.

  4. First tax year

    Spanish income tax return with your German income, or Modelo 151 under the Beckham regime, Modelo 720 where it applies, and the treaty applied so you do not pay twice.

Self-check · 45 seconds

Do you need this service?

Answer three questions and we'll show you the most relevant service for your case.

Do you currently reside in Spain?
Do you have assets or income in another country?
Have you received or are you expecting an inheritance?
Are you considering setting up a company?
Answer to see your recommended services.

The problem

If you move from Germany to Spain, you are taxed in Spain on your worldwide income from the year you spend more than 183 days in the country or move your centre of economic interests here (art. 9 of the Spanish Personal Income Tax Act); if both countries treat you as resident, the 2011 Spain-Germany treaty (BOE-A-2012-10212) breaks the tie. You can opt for the Beckham regime (24 % up to 600,000 euros) if you were not resident in Spain in the previous five years, by filing Modelo 149 within six months. If you hold at least 1 % of a company, look at the German exit tax (§ 6 AStG) before you leave.

Our solution

BMC handles the Spanish side of your move: tax residence, the Beckham regime (Modelo 149 and Modelo 151), Modelo 720, the Spanish income tax return with German income, EU registration and NIE, self-employed registration or a Spanish SL. We coordinate with your German Steuerberater on what is decided in Germany, such as the Wegzugsteuer. The first 30-minute meeting is free, and before any work starts you receive a written proposal with the fee and the first-year total.

Process

How we do it

1

Free first meeting

In 30 minutes we look at your position in Germany and in Spain, tell you whether we are the right fit and what we would do. You then receive a written proposal with the fee plus VAT and the first-year total.

2

Before you leave Germany

We set the right date for the change of residence, check whether you qualify for the Beckham regime and, if you hold company shares, coordinate the Wegzugsteuer with your Steuerberater.

3

Arrival in Spain

EU registration with your NIE, Spanish social security registration or an A1 certificate if you remain posted, and Modelo 149 within six months of the start of your activity.

4

First tax year

Spanish income tax return with your German income, or Modelo 151 under the Beckham regime, Modelo 720 where it applies, and the treaty applied so you do not pay twice.

6 months
Deadline to opt for the Beckham regime (Modelo 149)
24 %
Beckham rate on employment income up to 600,000 euros
50,000 euros
Threshold per asset category for Modelo 720
1 euro
Minimum share capital of an SL since Law 18/2022

Short answer

  • Spanish tax from the year of your move. You become tax resident in Spain if you spend more than 183 days of the calendar year here or if your main economic interests are here (art. 9.1 of the Personal Income Tax Act, Law 35/2006). As a resident you are taxed on your worldwide income, including what you still receive from Germany.
  • The 2011 treaty prevents double taxation. The Spain-Germany convention signed in Madrid on 3 February 2011 (BOE-A-2012-10212, in force since 18 October 2012) decides which country taxes each type of income and requires Spain to credit German tax where Germany keeps the right to tax.
  • Beckham regime. If you were not resident in Spain in the previous five years and you move for a job, a directorship or to start a business, you can pay 24 % on up to 600,000 euros of employment income in the year of the move and the following five (art. 93 LIRPF). You opt in with Modelo 149 within six months.
  • Pensions. Your Deutsche Rentenversicherung pension is taxed in Spain; if its first payment was in 2015 or later, Germany may tax up to 5 % and Spain credits that amount.
  • Wegzugsteuer. If you hold at least 1 % of a company, moving may trigger German tax on the unrealised gain. Since 2022 there is no indefinite deferral within the EU.
  • Registration and business. As an EU citizen you need no visa: you register within three months and receive your NIE. A Spanish SL can be set up with 1 euro of share capital.

Tax residence and the treaty tie-breaker

Spain applies three tests in art. 9.1 of Law 35/2006:

  1. More than 183 days in Spain in the calendar year. Sporadic absences count as days in Spain unless you prove tax residence in another country.
  2. Main centre or base of your activities or economic interests in Spain, directly or indirectly.
  3. Family presumption: you are presumed resident, unless you prove otherwise, if your spouse (not legally separated) and your dependent minor children habitually live in Spain.

Germany may still treat you as resident, for instance if you keep a home there. In that case art. 4.2 of the treaty decides, in this order: the state where you have a permanent home available; if you have one in both, the state of your centre of vital interests; then where you habitually live; then nationality; and finally agreement between the two tax authorities. Whether you keep your German home is therefore one of the first decisions of the move.

One feature specific to the German treaty: under point II of its Protocol, a taxpayer who opts for the Beckham regime cannot invoke articles 4 and 6 to 21 of the treaty. The regime and the treaty have to be analysed together before you choose.

The Spain-Germany treaty, income by income

IncomeWho taxesArticle
Salary for work physically done in SpainSpain. Remote work from Spain for a German employer is taxed in Spain (ruling V0057-23)Art. 14
Dividends from German companiesSpain, with German withholding capped at 15 % for individuals, which Spain creditsArts. 10 and 22
Sale of sharesThe seller’s country of residence; Germany keeps a right to tax the gain accrued while you were resident if you sell within five years of leaving, after at least five years of residenceArt. 13.6 and 13.7
Private pensionSpain onlyArt. 17.1
German statutory pension (DRV)Spain and, if the first payment was in 2015 or later, also Germany, capped at 5 % or 10 %Art. 17.2 and Protocol VI
Civil-service pension (Beamtenpension)Germany, unless you are resident in Spain and a Spanish nationalArt. 18.2

Where Germany taxes, Spain applies the credit method: it deducts the German tax up to the Spanish tax on that income (art. 22.1).

The Beckham regime for people arriving from Germany

The special regime in art. 93 of Law 35/2006, as amended by Law 28/2022 with effect from 1 January 2023, lets you be taxed as a non-resident while living in Spain.

Requirements:

  • You were not tax resident in Spain in the five previous tax years.
  • You move to Spain for one of these reasons: an employment contract, including remote work carried out exclusively by telematic means that your employer did not order; becoming director of a company (if it is a wealth-holding company, an entidad patrimonial, without a related-party stake of 25 % or more); an entrepreneurial activity approved under art. 70 of Law 14/2013; or highly qualified work for start-ups or in training, research, development and innovation.
  • You do not earn income through a permanent establishment in Spain, except in the last two cases.

How you are taxed:

  • Employment and other general income: 24 % up to 600,000 euros and 47 % above.
  • Dividends, interest and gains: 19 %, 21 %, 23 %, 27 % and 30 % (the top band since 2025, under Law 7/2024).
  • All employment income is treated as earned in Spain. Other foreign-source income is not taxed in Spain while the regime lasts.
  • For Spanish Wealth Tax you are taxed only on assets located in Spain.

Deadlines and forms: you opt in with Modelo 149 within six months of the start date of your activity shown in your Spanish social security registration or in the document that keeps you in your home system (art. 116 of the Personal Income Tax Regulation). Each year you file Modelo 151. The regime covers the year you become resident and the following five. Your spouse and children under 25 can join if they move with you in the first year and meet the conditions of art. 93.3.

More detail on our Beckham regime page.

Modelo 720 and Modelo 721

  • Modelo 720: information return on assets abroad. A Spanish tax resident files it when accounts, securities and insurance, or real estate outside Spain exceed 50,000 euros in any one category. Deadline: 1 January to 31 March of the following year. It only needs to be filed again if a category grows by more than 20,000 euros. After the EU Court of Justice judgment of 27 January 2022 (case C-788/19), Law 5/2022 removed the special penalty regime. According to the Spanish tax agency, taxpayers under the Beckham regime do not have to file it.
  • Modelo 721: crypto-assets held with a custodian abroad above 50,000 euros, in the same window (Order HFP/886/2023). Assets you hold yourself are not included.

Pensions and income that keeps coming from Germany

  • Gesetzliche Rente (DRV): you declare it in Spain. If the first payment was made on or after 1 January 2015, Germany may also tax it, at most 5 % of the gross amount if that first payment fell between 2015 and 2029 and 10 % if it falls in 2030 or later. Pensions paid since before 2015 are taxed only in Spain. What you pay in Germany is credited in Spain.
  • Riester and company pensions with German tax support: art. 17.3 treats them like the statutory pension where contributions received that support for more than twelve years.
  • Other private pensions: Spain only.
  • Beamtenpension: Germany, except for residents who hold Spanish nationality.
  • Filing duty: a pension paid from Germany usually means you must file a Spanish income tax return, because the payer does not withhold Spanish tax (ruling V1179-19).

Social security

Regulation (EC) No 883/2004 makes a single country’s legislation apply:

  • General rule: you are insured where you physically work (art. 11.3.a).
  • Temporary posting by your German employer: you stay in the German system with an A1 certificate if the expected duration does not exceed 24 months (art. 12).
  • Habitual work in both countries: art. 13, which favours your country of residence if you do a substantial part of your work there.

EU registration and NIE

As a German citizen you need no visa. If you will live in Spain for more than three months, you apply in person to be entered in the Central Register of Foreign Nationals within three months of arrival, and receive on the spot a registration certificate stating your NIE (art. 7.5 of Royal Decree 240/2007). Family members without EU nationality apply for the residence card for family members of an EU citizen.

Setting up a business in Spain

  • SL with 1 euro of capital: Law 18/2022 lowered the minimum in art. 4 of the Spanish Companies Act to one euro. Until capital reaches 3,000 euros, at least 20 % of profit goes to the legal reserve and, if the company is wound up, the shareholders are jointly liable for the difference up to 3,000 euros.
  • Self-employed or SL: it depends on turnover, risk and whether you want the Beckham regime as a director. We work through the numbers in the first meeting.

More on company formation in Spain.

The German Wegzugsteuer, with care

This part is governed by German law and decided by your German adviser. What the law in force says:

  • Who is affected: anyone who at any time in the last five years held at least 1 % of a corporation (§ 17 EStG) and was subject to unlimited German tax liability for at least seven of the last twelve years (§ 6 AStG).
  • What is taxed: the unrealised gain, as if you sold the shares at market value on the day you cease to be German resident.
  • How it is paid: since 1 January 2022, on application, in seven annual instalments without interest, usually against security. The indefinite, interest-free deferral for moves within the EU only applies to exits before 2022 (§ 21 AStG).
  • If you return: the tax lapses if you become German resident again within seven years, extendable to twelve, and meet the conditions of § 6(3) AStG.

If this applies to you, go through the exit with your German adviser before fixing the date of your move. More detail in our Wegzugsteuer guide.

BMC services and fees

ServiceFee
First 30-minute meetingFree
Written entry report: analysis of your case and of the recommended routeFrom 1,000 euros + VAT
Beckham regime, employee: eligibility analysis, Modelo 149 and representation until the decisionFrom 1,200 euros + VAT
Beckham regime, director, shareholder or self-employedFrom 2,500 euros + VAT
Modelo 151, annual Beckham returnFrom 400 euros + VAT per return
Spanish income tax return with foreign income or double taxationFrom 390 euros + VAT
NIE: appointment, forms and document supportFrom 299 euros + VAT
Self-employed registration with the tax agency and social securityFrom 300 euros + VAT
Standard SL incorporationFrom 1,500 euros + VAT
Small SL retainer: bookkeeping, tax returns and annual accounts (12-month minimum)From 390 euros + VAT per month

Before any work starts you receive a written proposal with the fee and the first-year total. Book your free first meeting here or see all our fees.

Sources

General information updated on 6 October 2026. It does not replace an analysis of your case.

What comes next

Comprehensive tax planningOptimise your tax burden with a complete tax strategy: personal income tax, corporate tax, international taxation, and special territories.
Corporate advisoryFrom incorporation to sale: we accompany entrepreneurs at every stage of the business lifecycle.
Comprehensive legal advisoryCommercial law, employment law, compliance, and data protection: a multidisciplinary legal team to cover all your business needs.
FAQ

Frequently asked questions

You are tax resident in Spain if you spend more than 183 days of the calendar year in Spain or if the main centre or base of your activities or economic interests is in Spain. Residence is also presumed, unless you prove otherwise, when your spouse (not legally separated) and your dependent minor children live in Spain (art. 9.1 of Law 35/2006). If Germany still treats you as resident, art. 4.2 of the 2011 treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality and, as a last resort, agreement between the two tax authorities.
Yes, if you were not tax resident in Spain in the five previous tax years and you move for an employment contract (including remote work by telematic means that your employer did not order), to become a company director, for an entrepreneurial activity or as a highly qualified professional for start-ups (art. 93 LIRPF as amended by Law 28/2022). You may not earn income through a permanent establishment in Spain, except in the last two cases. You opt in with Modelo 149 within six months of the start of your activity (art. 116 of the Personal Income Tax Regulation). The Spanish tax authority accepted the regime for a German national who moved his company's seat to Spain and became its director, provided the move results from the directorship (binding ruling V0567-23).
As a Spanish resident you declare it in your Spanish income tax return. The 2011 treaty lets Germany also tax it when the first payment is made on or after 1 January 2015, capped at 5 % of the gross amount if that first payment falls between 2015 and 2029 and at 10 % if it falls in 2030 or later; pensions paid since before 2015 are taxed only in Spain (art. 17.2 and point VI of the Protocol). Spain credits the German tax up to the Spanish tax on that income (art. 22). Civil-service pensions (Beamtenpension) are taxed in Germany unless you are resident in Spain and a Spanish national (art. 18.2).
Yes, if you are tax resident in Spain and any of the three categories held outside Spain (accounts; securities and insurance; real estate) exceeds 50,000 euros on 31 December. It is filed between 1 January and 31 March, and only needs to be filed again if a category grows by more than 20,000 euros (Order HAP/72/2013 and arts. 42 bis, 42 ter and 54 bis of the General Tax Management Regulation). According to the Spanish tax agency, taxpayers under the Beckham regime do not have to file it. Since Law 5/2022, which followed the EU Court of Justice judgment in case C-788/19, the special penalty regime no longer applies.
It is the German exit tax in § 6 of the Außensteuergesetz. If at any time in the last five years you held at least 1 % of a corporation and you were subject to unlimited German tax liability for at least seven of the last twelve years, ceasing to be German resident is treated as a sale of those shares at market value. For exits from 1 January 2022 there is no longer an indefinite deferral for moves within the EU: on application, the tax is paid in seven annual instalments without interest, usually against security. If you become German resident again within seven years (extendable to twelve) and meet the conditions, the tax lapses. Your German adviser decides this part; BMC coordinates it with the Spanish side.
As a rule you are insured in the country where you physically work (art. 11.3.a of Regulation (EC) 883/2004). If your German employer posts you to Spain temporarily, you can stay in the German system with an A1 certificate if the expected duration does not exceed 24 months (art. 12). If you habitually work in both countries, art. 13 applies, which favours your country of residence when you do a substantial part of your work there. Settle this before you move, because it also fixes the start of the Modelo 149 deadline.
You do not need a visa. If you will stay more than three months, you must apply in person to be entered in the Central Register of Foreign Nationals within three months of arrival; a registration certificate stating your foreigner identity number (NIE) is issued on the spot (art. 7.5 of Royal Decree 240/2007). Family members who are not EU nationals apply for the residence card for family members of an EU citizen.
Since Law 18/2022 the minimum share capital of a Spanish limited company (SL) is 1 euro (art. 4 of the Spanish Companies Act). While capital is below 3,000 euros, at least 20 % of profit goes to the legal reserve until reserve and capital together reach 3,000 euros, and on liquidation the shareholders are jointly liable for the difference up to that amount. If you will be its director and want the Beckham regime, the company must not be a holding of passive assets (entidad patrimonial) or, if it is, you must not hold a related-party stake (25 % or more).

Related services

Wegzugsteuer German Exit Tax Moving To Spain 2026 Origin France Moving To Spain 2026 From Netherlands To Spain 2026 Swiss Moving To Spain Residency Tax 2026
View all services in this area

Speak with a specialist

Complimentary first call. No commitment. Response within 1 hour during office hours.

Free first consultation 30 minutes with a specialist in your area
Written proposal before we start No surprises, no success fees
Registered tax agent Electronic filing of all tax returns

4.8/5 · Data processed in the EU · GDPR · No commitment

Frequently asked questions

Questions about Moving from Germany to Spain in 2026: tax, residence and business

You are tax resident in Spain if you spend more than 183 days of the calendar year in Spain or if the main centre or base of your activities or economic interests is in Spain. Residence is also presumed, unless you prove otherwise, when your spouse (not legally separated) and your dependent minor children live in Spain (art. 9.1 of Law 35/2006). If Germany still treats you as resident, art. 4.2 of the 2011 treaty decides in this order: permanent home, centre of vital interests, habitual abode, nationality and, as a last resort, agreement between the two tax authorities.
Yes, if you were not tax resident in Spain in the five previous tax years and you move for an employment contract (including remote work by telematic means that your employer did not order), to become a company director, for an entrepreneurial activity or as a highly qualified professional for start-ups (art. 93 LIRPF as amended by Law 28/2022). You may not earn income through a permanent establishment in Spain, except in the last two cases. You opt in with Modelo 149 within six months of the start of your activity (art. 116 of the Personal Income Tax Regulation). The Spanish tax authority accepted the regime for a German national who moved his company's seat to Spain and became its director, provided the move results from the directorship (binding ruling V0567-23).
As a Spanish resident you declare it in your Spanish income tax return. The 2011 treaty lets Germany also tax it when the first payment is made on or after 1 January 2015, capped at 5 % of the gross amount if that first payment falls between 2015 and 2029 and at 10 % if it falls in 2030 or later; pensions paid since before 2015 are taxed only in Spain (art. 17.2 and point VI of the Protocol). Spain credits the German tax up to the Spanish tax on that income (art. 22). Civil-service pensions (Beamtenpension) are taxed in Germany unless you are resident in Spain and a Spanish national (art. 18.2).
Yes, if you are tax resident in Spain and any of the three categories held outside Spain (accounts; securities and insurance; real estate) exceeds 50,000 euros on 31 December. It is filed between 1 January and 31 March, and only needs to be filed again if a category grows by more than 20,000 euros (Order HAP/72/2013 and arts. 42 bis, 42 ter and 54 bis of the General Tax Management Regulation). According to the Spanish tax agency, taxpayers under the Beckham regime do not have to file it. Since Law 5/2022, which followed the EU Court of Justice judgment in case C-788/19, the special penalty regime no longer applies.
It is the German exit tax in § 6 of the Außensteuergesetz. If at any time in the last five years you held at least 1 % of a corporation and you were subject to unlimited German tax liability for at least seven of the last twelve years, ceasing to be German resident is treated as a sale of those shares at market value. For exits from 1 January 2022 there is no longer an indefinite deferral for moves within the EU: on application, the tax is paid in seven annual instalments without interest, usually against security. If you become German resident again within seven years (extendable to twelve) and meet the conditions, the tax lapses. Your German adviser decides this part; BMC coordinates it with the Spanish side.
As a rule you are insured in the country where you physically work (art. 11.3.a of Regulation (EC) 883/2004). If your German employer posts you to Spain temporarily, you can stay in the German system with an A1 certificate if the expected duration does not exceed 24 months (art. 12). If you habitually work in both countries, art. 13 applies, which favours your country of residence when you do a substantial part of your work there. Settle this before you move, because it also fixes the start of the Modelo 149 deadline.
You do not need a visa. If you will stay more than three months, you must apply in person to be entered in the Central Register of Foreign Nationals within three months of arrival; a registration certificate stating your foreigner identity number (NIE) is issued on the spot (art. 7.5 of Royal Decree 240/2007). Family members who are not EU nationals apply for the residence card for family members of an EU citizen.
Since Law 18/2022 the minimum share capital of a Spanish limited company (SL) is 1 euro (art. 4 of the Spanish Companies Act). While capital is below 3,000 euros, at least 20 % of profit goes to the legal reserve until reserve and capital together reach 3,000 euros, and on liquidation the shareholders are jointly liable for the difference up to that amount. If you will be its director and want the Beckham regime, the company must not be a holding of passive assets (entidad patrimonial) or, if it is, you must not hold a related-party stake (25 % or more).

Run your numbers

Beckham Law Calculator

Open calculator →

SL Formation Checklist

Open calculator →

Freelance vs. Company Calculator

Open calculator →
Key concepts

Related terms

Residencia Fiscal (Spanish Tax Residency Concept)

Residencia fiscal is the Spanish legal concept that determines in which country a natural or legal…

Read definition

Double Tax Treaty (Convenio de Doble Imposición)

A Double Tax Treaty (CDI) is a bilateral agreement between Spain and another country that determines…

Read definition

Beckham Law (Régimen Especial de Impatriados)

The Beckham Law is the colloquial name for Spain's special tax regime for inbound workers (régimen…

Read definition

Modelo 149 — Beckham Law Application Form

Modelo 149 is the official AEAT form used to elect into Spain's special impatriate tax regime…

Read definition

Modelo 151 (Beckham Law Annual Return)

Modelo 151 is the annual Non-Resident Income Tax return filed by taxpayers under Spain's special…

Read definition

Modelo 720 (Foreign Asset Declaration)

Modelo 720 is an informative tax declaration that Spanish tax residents must file when they hold…

Read definition

Modelo 721 (Crypto-Assets Held Abroad Declaration)

Modelo 721 is a Spanish informative tax declaration for fiscal residents who hold crypto-assets or…

Read definition

NIE Number (Número de Identificación de Extranjero)

The NIE (Número de Identificación de Extranjero) is the tax and legal identification number assigned…

Read definition

Sociedad Limitada (SL) — Spanish Limited Liability Company

A Sociedad Limitada (SL) is Spain's most common corporate structure, equivalent to a UK Limited…

Read definition
Email
Contact