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Tax advisor in Marbella for expats and non-residents — comprehensive Spanish tax compliance on the Costa del Sol

Tax advice in Marbella for expats, non-resident property owners and international residents on the Costa del Sol. IRNR, Beckham Law, double tax treaties and wealth tax specialists.

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The problem

Marbella and its surrounding municipalities — Estepona, Benahavís, Nueva Andalucía, Puerto Banús — are home to one of the most internationally diverse communities in Spain. British, German, Scandinavian, Dutch and Latin American residents and property owners face overlapping tax obligations in multiple jurisdictions: non-resident income tax (IRNR) in Spain, wealth tax, the implications of applicable double tax treaties, and for those who have relocated to Marbella, the management of worldwide income under Spanish resident tax rules. Most generalist accountants lack the depth of knowledge required to navigate these multi-jurisdictional situations correctly. Non-resident owners who do not file their modelo 210 correctly face penalties and surcharges. New residents who miss the Beckham Law window pay far more tax than they are legally required to. Property sellers who do not plan the Spanish capital gains tax implications of their disposal in advance incur avoidable costs.

Our solution

BMC provides specialist tax advice in Marbella for the full spectrum of international clients on the Costa del Sol: non-resident property owners, expats who have made Marbella their tax home, and new arrivals considering the Beckham Law regime. We manage modelo 210 IRNR filings, wealth tax returns, annual IRPF declarations for residents with foreign income, and the Beckham Law application process from start to finish. We work fluently in English and coordinate with advisors in clients' home jurisdictions to manage the bilateral tax picture effectively.

Process

How we do it

1

Full tax exposure assessment

We analyse your complete tax position: fiscal residency status, income sources (rental, dividends, pensions, employment), Spanish and foreign assets, and any outstanding compliance obligations. For non-residents, we identify all IRNR and wealth tax obligations arising from your Costa del Sol property. For residents, we assess whether the Beckham Law regime applies and whether it is advantageous given your income profile.

2

Tailored tax strategy

We design a tax plan adapted to your situation: the most tax-efficient filing position under the applicable double tax treaty, Beckham Law eligibility assessment and application if relevant, structuring of rental income from Marbella properties, and for those planning to relocate, coordination of the pre-arrival tax position in both your home country and Spain.

3

Filing and compliance management

We manage all your Spanish tax filings: modelo 210 (quarterly or annual IRNR), Impuesto sobre el Patrimonio (wealth tax), annual IRPF return for residents, modelo 720 (overseas assets declaration), and any other applicable returns. Every deadline is managed proactively, with advance notice and clear documentation provided to you.

4

Representation before the Spanish tax authorities

If the AEAT or the Agencia Tributaria de Andalucía issues a request, opens a limited review or initiates an inspection, we appear as your authorised representative, prepare the required documentation, and defend your position through every stage of the procedure. For non-residents, we act as fiscal representative before the AEAT.

30+
Double tax treaty countries covered
48h
Guaranteed response to urgent queries
100%
Filings submitted on time

I bought a villa in Benahavís several years ago and had been filing my Spanish tax returns incorrectly for most of that time. BMC reviewed my position, applied the correct UK-Spain double tax treaty provisions, and corrected my modelo 210 filings going back three years. The settlement came out at less than I had feared, and everything is completely clean now.

David Cartwright Non-resident property owner, Hampshire, UK — Benahavís, Marbella

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Tax advice in Marbella: the full picture for international residents and property owners

No other location in Spain presents the combination of international diversity and fiscal complexity found in Marbella and the surrounding Costa del Sol municipalities. The Golden Mile, Puerto Banús, Sierra Blanca, Nueva Andalucía, and the private estate of La Zagaleta collectively host a community drawn from dozens of countries, each bringing their own domestic tax history and obligations that must be mapped and managed alongside their Spanish requirements.

BMC’s tax practice on the Costa del Sol serves the full range of international clients: from the British retiree with a Marbella apartment and a UK pension, to the German entrepreneur who has relocated their business to Spain, to the Scandinavian high-net-worth individual with a multi-property portfolio and complex wealth tax exposure. Our approach begins with understanding the complete picture before advising on any part of it.

Non-resident tax obligations on the Costa del Sol

Non-resident property owners on the Costa del Sol have Spanish tax obligations regardless of whether they visit Spain at all. These obligations exist by virtue of owning Spanish property and generate filing requirements that most non-residents are unaware of until they receive a penalty notice from the AEAT.

The most important obligation for non-residents who do not rent their property is the annual modelo 210 for imputed income — a tax on deemed rental income calculated as a percentage of the cadastral value of the property. Many non-resident owners in Marbella, Estepona, Nerja, and Fuengirola have historic years of unfiled returns. BMC manages voluntary regularisation of these situations, bringing clients into full compliance and mitigating penalties where possible.

Beckham Law in Marbella: a significant opportunity for new arrivals

For professionals, remote workers and entrepreneurs relocating to Marbella, the Beckham Law represents one of the most attractive tax opportunities available in Europe for internationally mobile individuals. The flat 24% rate on Spanish-source income, with worldwide income excluded from the tax base, can represent savings of tens of thousands of euros per year compared to the standard IRPF progressive scale. The regime lasts up to five years and must be applied for within six months of Social Security registration. BMC manages the entire application process and advises on arrival tax planning to maximise the benefit of the regime.

FAQ

Frequently asked questions

As a non-resident with a property on the Costa del Sol, you have two main Spanish tax obligations. If you rent the property, you must file quarterly modelo 210 IRNR returns declaring rental income — taxed at 19% if you are resident in the EU/EEA, or 24% if resident elsewhere (subject to double tax treaty reductions). If you do not rent and use the property as a second home, you must file an annual modelo 210 for imputed income (deemed rental income of 1.1% or 2% of the cadastral value). Additionally, if your net Spanish assets exceed €700,000 (the Andalucía deduction threshold), you may be subject to wealth tax.
The Beckham Law (régimen especial de trabajadores desplazados, reformed by the Ley de Startups 2023) allows qualifying individuals who transfer their tax residence to Spain to pay a flat 24% tax rate on Spanish-source income up to €600,000 (47% above that threshold) for up to five years, without including worldwide income in the Spanish tax base. It is available to employees transferred to Spain by a foreign employer, remote workers employed by non-Spanish companies, entrepreneurs, and qualifying freelancers. The application window is six months from registering with the Spanish Social Security system — it cannot be extended.
The UK-Spain double tax treaty continues to apply after Brexit, as it is a bilateral treaty unaffected by EU membership. For non-resident British nationals with Spanish property, the treaty generally allocates taxing rights over rental income to Spain (where the property is located), and provides mechanisms to avoid double taxation in the UK on the same income. However, the IRNR rate for UK residents who are non-resident in Spain reverted to 24% (outside the EU/EEA) after Brexit, rather than the 19% that applied previously. BMC advises British clients on the full post-Brexit implications for their Marbella tax position.
When a non-resident sells a property in Spain, the buyer is legally required to retain 3% of the agreed sale price and pay it to the AEAT on account of the seller's potential IRNR liability on the capital gain. The seller must then file a modelo 210 within three months of the sale date, declaring the actual capital gain — calculated as the difference between the sale price and the acquisition cost (adjusted for improvements, purchase expenses and applicable inflation coefficients). If the actual tax due is less than the 3% retained, the seller receives a refund. BMC manages the entire process for non-resident property sellers on the Costa del Sol.
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