Moving from the Netherlands to Spain: tax, residence and business
If you move from the Netherlands (Holland) to Spain, you are taxed in Spain on your worldwide income from the year in which 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 1971 treaty (BOE-A-1972-1469), which is still the one in force, breaks the tie. You can opt for the Beckham regime (24 % up to EUR 600,000) if you have not been resident in Spain in the previous five years, by filing Modelo 149 within six months. When you emigrate, the Dutch tax administration issues a protective assessment (conserverende aanslag) on substantial shareholdings and pension rights, and payment is deferred automatically if you move within the EU.
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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, your Spanish income tax return with your Dutch pensions and income, EU registration and NIE, registration as self-employed or the incorporation of an SL. We coordinate with your Dutch tax adviser whatever is decided in the Netherlands, such as the conserverende aanslag. The first 30-minute meeting is free, and before we start you receive a written proposal with the fee and the first-year total.
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Tax residence
you are resident in Spain if you spend more than 183 days a year in the country or your main economic interests are here (art. 9.1 LIRPF); if the Netherlands also treats you as resident, art. 4.3 of the 1971 treaty decides.
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Treaty in force
it is still the 1971 treaty (BOE-A-1972-1469); the new treaty has been initialled and its signature authorised, but as of October 2026 it is not signed, published or in force.
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Pensions
private pensions for past employment are taxed only in Spain and, according to the Spanish tax authority ruling V0683-18, so is the AOW; public pensions such as an ABP civil-service pension may be taxed in the Netherlands, and Spain exempts them with progression.
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Conserverende aanslag
on emigration the Netherlands issues a protective assessment on a substantial shareholding (5 % or more) and on pension rights; if you move within the EU, payment is deferred automatically and without collection interest.
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The problem
If you move from the Netherlands (Holland) to Spain, you are taxed in Spain on your worldwide income from the year in which 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 1971 treaty (BOE-A-1972-1469), which is still the one in force, breaks the tie. You can opt for the Beckham regime (24 % up to EUR 600,000) if you have not been resident in Spain in the previous five years, by filing Modelo 149 within six months. When you emigrate, the Dutch tax administration issues a protective assessment (conserverende aanslag) on substantial shareholdings and pension rights, and payment is deferred automatically if you move within the EU.
Our solution
BMC handles the Spanish side of your move: tax residence, the Beckham regime (Modelo 149 and Modelo 151), Modelo 720, your Spanish income tax return with your Dutch pensions and income, EU registration and NIE, registration as self-employed or the incorporation of an SL. We coordinate with your Dutch tax adviser whatever is decided in the Netherlands, such as the conserverende aanslag. The first 30-minute meeting is free, and before we start you receive a written proposal with the fee and the first-year total.
How we do it
Free first meeting
In 30 minutes we look at your situation in the Netherlands and in Spain, tell you whether your case is a fit and what we would do. You then receive a written proposal with the fee + VAT and the first-year total.
Before you leave the Netherlands
We set the right date for the change of residence, analyse whether the Beckham regime is available to you and, if you hold a substantial shareholding or pension rights, coordinate the conserverende aanslag with your Dutch adviser.
Arrival in Spain
EU registration with 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.
First tax year
Spanish income tax return with your Dutch pensions and income, or Modelo 151 if you are under the Beckham regime, Modelo 720 where it applies, and the treaty applied so that you do not pay twice.
Short answer
- Spanish tax from the year you move. You become tax resident in Spain if you spend more than 183 days of the calendar year in the country or if your main economic interests are here (art. 9.1 of Law 35/2006 on Personal Income Tax). As a resident you are taxed on your worldwide income, including what you still receive from the Netherlands.
- The 1971 treaty is still in force. The treaty between Spain and the Netherlands signed in Madrid on 16 June 1971 (BOE-A-1972-1469) decides which country taxes each type of income. The new treaty has been initialled and its signature authorised in Spain, but as of October 2026 it is neither signed nor in force.
- Beckham regime. If you have not been 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 employment income up to EUR 600,000 in the year you move and the following five (art. 93 LIRPF). You apply with Modelo 149 within six months.
- Pensions. Private pensions for past employment are taxed only in Spain; according to the Spanish tax authority, so is the AOW. Public pensions, such as an ABP civil-service pension, may be taxed in the Netherlands.
- Conserverende aanslag. On emigration the Netherlands issues a protective assessment on a substantial shareholding and on pension rights; within the EU, payment is deferred automatically.
- 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 incorporated with EUR 1 of share capital.
Tax residence and the treaty tie-breaker
Spain applies three tests in art. 9.1 of Law 35/2006:
- 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.
- Main centre or base of your activities or economic interests in Spain, directly or indirectly.
- 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.
The Netherlands may still treat you as resident, for instance if you keep a home there. In that case art. 4.3 of the treaty decides, in this order: the state where you have a permanent home available to you; if you have one in both, the state of your centre of vital interests; then the state where you habitually live; then nationality; and as a last resort agreement between the two administrations. Whether you keep your Dutch home is therefore one of the first decisions of the move.
The Spain-Netherlands treaty, income by income
| Income | Who taxes it | Article |
|---|---|---|
| Salary for work physically done in Spain | Spain. Remote work from Spain for a Dutch company is taxed only in Spain (DGT, V2223-22). The 183-day exception is counted per tax year | Art. 16 |
| Dividends from Dutch companies | Spain, with Dutch withholding of at most 15 % for individuals, which Spain credits | Arts. 10 and 25.4 |
| Private pension for past employment | Spain only | Art. 19 |
| AOW pension | Spain only, according to the DGT (V0683-18) | Art. 19 |
| Public pension, for example an ABP civil-service pension | The Netherlands may tax it; Spain exempts it with progression | Arts. 20.1 and 25.3 |
Spain relieves double taxation in two ways. For dividends, interest and royalties it applies the credit method: it deducts the Dutch tax, capped at the Spanish tax on that income (art. 25.4). For other income the treaty allows the Netherlands to tax, it applies exemption with progression: it does not tax that income but takes it into account to set the rate on the rest of your income (art. 25.3).
New treaty. It was initialled on 17 December 2021; the Spanish Council of Ministers authorised its signature on 10 March 2026 and the Dutch government announced on 23 April 2026 that a signing date would be scheduled. As of October 2026 it is not signed, not published in the BOE and not in force, and its pension provisions have not been made public. If your move depends on that change, we look at it in the first meeting.
The Beckham regime for people arriving from the Netherlands
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 have not been 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 by exclusively electronic means that is not ordered by the employer; a directorship 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 accredited under art. 70 of Law 14/2013; or a highly qualified role 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.
The Spanish tax authority accepted the regime for a German national whose Dutch company moved its seat to Spain and who became its director, provided the move was a consequence of the directorship (binding ruling V0567-23).
How you are taxed:
- Employment income and other general income: 24 % up to EUR 600,000 and 47 % above.
- Dividends, interest and gains: a scale of 19 %, 21 %, 23 %, 27 % and 30 % (the 30 % 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, only assets located in Spain are taxed.
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 lets you keep your home country’s social security (art. 116 of the Personal Income Tax Regulation). Each year you file Modelo 151. The regime covers the year you change residence and the following five. Your spouse and children under 25 can join if they move with you within 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: an information return on assets held abroad. Tax residents file it when accounts, securities and insurance, or real estate outside Spain each exceed EUR 50,000. Deadline: 1 January to 31 March of the following year. It only has to be filed again if a class grows by more than EUR 20,000. After the CJEU judgment of 27 January 2022 (case C-788/19), Law 5/2022 abolished the special penalty regime. According to the Spanish tax agency, taxpayers under the Beckham regime are not required to file it.
- Modelo 721: crypto-assets held with a custodian abroad above EUR 50,000, in the same filing window (Order HFP/886/2023). It does not cover crypto-assets you hold yourself.
Pensions and income that keep coming from the Netherlands
- AOW: the treaty has no specific clause. The Spanish tax authority placed it under art. 19 (binding ruling V0683-18), so it is taxed only in Spain; the ruling relied on the taxpayer’s own description of the pension. In practice, the SVB lets you receive it without Dutch wage tax if you provide a Spanish tax residence certificate.
- Private pensions for past employment, such as those from a company pension fund: Spain only (art. 19).
- Public pensions paid by the State, or out of its funds, for services rendered to the State, such as an ABP civil-service pension: may be taxed in the Netherlands (art. 20.1). Spain does not tax them again but takes them into account for the rate on the rest of your income (art. 25.3).
- Dividends from Dutch companies: Dutch withholding of at most 15 %, which Spain credits (arts. 10 and 25.4).
Social security
Regulation (EC) No 883/2004 makes only one country’s legislation apply:
- General rule: you are covered where you physically work (art. 11.3.a).
- Temporary posting by your Dutch employer: you stay in the Dutch system with an A1 certificate if the expected duration does not exceed 24 months (art. 12).
- Normally working in both countries: art. 13, with priority for your country of residence if you pursue a substantial part of your work there.
EU registration and NIE
As a Dutch national you need no visa. If you will live in Spain for more than three months, you apply in person for registration in the Central Register of Foreign Nationals within three months of arrival, and the registration certificate stating your 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.
Opening a company in Spain
- SL with EUR 1 of capital: Law 18/2022 lowered the minimum in art. 4 of the Spanish Companies Act to one euro. Until capital reaches EUR 3,000, at least 20 % of profit goes to the legal reserve, and if the company is wound up the shareholders are jointly liable for the shortfall up to EUR 3,000.
- Self-employed or SL: it depends on turnover, risk and whether you want the Beckham regime as a director. We run the numbers with you in the first meeting.
More detail on company formation in Spain.
The Dutch exit assessment (conserverende aanslag): a careful note
This part is governed by Dutch law and decided by your Dutch adviser. What the law and the Dutch tax administration say:
- What is assessed: when you stop being resident, the Dutch tax administration issues a protective assessment on a substantial interest (aanmerkelijk belang, at least 5 % of the share capital), as if you had sold it (arts. 4.6 and 4.16 of the Wet IB 2001), and on accrued pension and annuity rights (arts. 3.83 and 3.136).
- If you move within the EU: payment is deferred automatically and without collection interest.
- Pensions and annuities: the deferral lasts up to ten years, after which you can request remission, unless something like a commutation of the pension happens first (Invorderingswet 1990, arts. 25 and 26).
- Substantial interest: if you emigrated after 15 September 2015, the deferral has no time limit and ends if you sell the shares or receive dividends.
- From 1 January 2027: decisions on the deferral can be challenged through objection and appeal.
If this applies to you, settle the exit with your Dutch adviser before you fix the date of the move; we coordinate the Spanish side.
BMC services and fees
| Service | Fee |
|---|---|
| First 30-minute meeting | Free |
| Written entry report: analysis of your case and the recommended route | From EUR 1,000 + VAT |
| Beckham regime, employee: eligibility analysis, Modelo 149 and representation until the decision | From EUR 1,200 + VAT |
| Beckham regime, director, shareholder or self-employed | From EUR 2,500 + VAT |
| Modelo 151, annual Beckham regime return | From EUR 400 + VAT per return |
| Spanish income tax return with foreign income or double taxation | From EUR 390 + VAT |
| NIE: appointment, forms and document support | From EUR 299 + VAT |
| Registration as self-employed with the tax agency and social security | From EUR 300 + VAT |
| Standard SL incorporation | From EUR 1,500 + VAT |
| Small SL retainer: bookkeeping, taxes and annual accounts (minimum 12 months) | From EUR 390 + VAT per month |
Before we start 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
- Spain-Netherlands treaty, 16 June 1971 (BOE-A-1972-1469)
- New treaty: Spanish Ministry of Finance, status of treaties, Council of Ministers of 10 March 2026 and Dutch government, 23 April 2026
- Law 35/2006 on Personal Income Tax, arts. 9 and 93 and Law 28/2022 (BOE-A-2022-21739)
- Personal Income Tax Regulation, art. 116 and Modelo 151 on the AEAT website
- Order HAP/72/2013, Modelo 720, AEAT frequently asked questions, judgment C-788/19 and Law 5/2022
- Order HFP/886/2023, Modelo 721
- Royal Decree 240/2007, art. 7
- Regulation (EC) No 883/2004
- Spanish Companies Act, art. 4 and Law 18/2022 (BOE-A-2022-15818)
- Belastingdienst: conserverende aanslag bij emigratie, Wet IB 2001 and Invorderingswet 1990
- SVB: vrijstelling loonbelasting
- Binding rulings of the Spanish tax authority (DGT) V0683-18, V2223-22 and V0567-23
General information updated on 6 October 2026. It does not replace an analysis of your case.
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