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English-speaking tax advisors in Spain for international clients, expats, and foreign businesses

Spain is one of the most structurally complex tax jurisdictions in Europe for non-resident individuals and foreign businesses. The system operates across three independent layers of taxation (state, regional, and local) each with its own rules, reliefs, and compliance deadlines. A corporate group establishing a Spanish subsidiary must navigate Impuesto sobre Sociedades (IS) at the entity level, value added tax under the Spanish VAT regime, potential permanent establishment exposure in other jurisdictions, and in many cases transfer pricing documentation obligations that mirror OECD standards. An individual relocating from the UK, Germany, the US, or elsewhere must understand the tax residency rules under Article 9 LIRPF, the interaction between Spain and their home-country tax treaty, and any special regimes that may apply on arrival, including the Beckham Law for qualifying workers. For most international arrivals, the interaction with their country of origin is the most consequential issue: whether foreign income is taxable in Spain, whether foreign pension contributions are deductible, and how Spanish residency interacts with obligations in the home country. These questions require advisors who understand both Spanish domestic rules and the relevant bilateral frameworks, not generalist local accountants who handle only domestic cases. The language barrier compounds the complexity. Key AEAT communications, deadline notices, and formal proceedings are conducted in Spanish. An international client who cannot engage directly with AEAT correspondence, or who misreads a notification timescale, faces real fiscal and procedural risk.

Since 2010 · 16 years Tax agent AEAT

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Why BM Consulting

Specialised advice and personal service

BMC advises international clients in English across the full scope of Spanish tax, immigration, and labour law. Our team includes senior tax advisors, economists, and lawyers who conduct their work in English and serve as the Spanish-language interface to AEAT, Social Security, and other regulatory bodies on behalf of clients. For individuals relocating to Spain, we advise on the first-year tax residency decision and its structural consequences, Beckham Law eligibility and application, the treatment of foreign income and assets under the IRPF or IRNR regime, Spanish pension and social security positions, and annual filing obligations including Modelo 100 (IRPF), Modelo 210 (IRNR), and Modelo 720 (overseas asset disclosure). For non-residents with Spanish income including rental income from Spanish property, capital gains on Spanish assets, and dividends from Spanish entities, we handle IRNR compliance and identify applicable treaty reductions on withholding. For international businesses entering Spain, we design the entity structure, advise on the optimal vehicle (branch versus subsidiary versus Spanish partnership), manage IS compliance, and handle VAT registration and quarterly filings. Where relevant, we prepare transfer pricing documentation and provide ongoing advisory as the Spanish operation grows.

  • Spain taxes residents on worldwide income under IRPF (up to 47% progressive scale) and non-residents on Spanish-source income under IRNR at flat rates (19% for EU residents, 24% for others).

  • The Beckham Law (Art. 93 LIRPF) provides a flat 24% rate on employment income up to 600,000 EUR for qualifying workers relocating to Spain, available for six years from arrival.

  • Non-residents owning Spanish property must file annual Modelo 210 returns for rental income and deemed-income charges on vacant properties.

  • Modelo 720 overseas asset declaration is required for Spanish tax residents with foreign assets exceeding 50,000 EUR per category; post-ECJ reform, proportionate penalties now apply.

How we work

From first contact to case completion

  1. Tax residency and entry structuring

    On arrival in Spain, the most consequential decision is the tax residency position. We assess your situation under Article 9 LIRPF, the applicable double tax treaty, and any special regimes, particularly the Beckham Law (Art. 93 LIRPF) for qualifying workers and Modelo 151 filers. We model the after-tax cost of residency versus non-residency, identify the optimal entry year position, and handle all necessary registrations.

  2. Annual IRPF and IRNR compliance

    For Spanish tax residents, we prepare and file the annual IRPF return (Modelo 100), coordinating cross-border income positions, foreign pension disclosures, and the 720 overseas asset declaration where required. For non-residents with Spanish income, we manage IRNR compliance (Modelo 210), applying applicable double tax treaty rates on rental income, dividends, and capital gains. All filings are prepared in coordination with your home-country advisors where applicable.

  3. Corporate tax and entity compliance

    For foreign businesses with Spanish operations, we manage the full annual IS compliance cycle covering preparation and filing of the Modelo 200, quarterly IS instalments (pagos fraccionados), and coordination of group positions where the Spanish entity is part of a consolidated group abroad. We also prepare transfer pricing documentation for groups above the relevant revenue thresholds and handle related-party transaction reporting under Modelo 232.

  4. VAT registration and quarterly filings

    Foreign businesses trading in Spain generally require VAT registration from day one of Spanish activity. We manage the initial registration process with AEAT, prepare and file quarterly VAT returns (Modelo 303), and handle annual VAT summary declarations (Modelo 390). For businesses operating under intragroup service arrangements, we advise on the VAT treatment of cross-border services and manage the reporting under Modelo 349 for intra-EU transactions.

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The problem

Spain is one of the most structurally complex tax jurisdictions in Europe for non-resident individuals and foreign businesses. The system operates across three independent layers of taxation (state, regional, and local) each with its own rules, reliefs, and compliance deadlines. A corporate group establishing a Spanish subsidiary must navigate Impuesto sobre Sociedades (IS) at the entity level, value added tax under the Spanish VAT regime, potential permanent establishment exposure in other jurisdictions, and in many cases transfer pricing documentation obligations that mirror OECD standards. An individual relocating from the UK, Germany, the US, or elsewhere must understand the tax residency rules under Article 9 LIRPF, the interaction between Spain and their home-country tax treaty, and any special regimes that may apply on arrival, including the Beckham Law for qualifying workers. For most international arrivals, the interaction with their country of origin is the most consequential issue: whether foreign income is taxable in Spain, whether foreign pension contributions are deductible, and how Spanish residency interacts with obligations in the home country. These questions require advisors who understand both Spanish domestic rules and the relevant bilateral frameworks, not generalist local accountants who handle only domestic cases. The language barrier compounds the complexity. Key AEAT communications, deadline notices, and formal proceedings are conducted in Spanish. An international client who cannot engage directly with AEAT correspondence, or who misreads a notification timescale, faces real fiscal and procedural risk.

Our solution

BMC advises international clients in English across the full scope of Spanish tax, immigration, and labour law. Our team includes senior tax advisors, economists, and lawyers who conduct their work in English and serve as the Spanish-language interface to AEAT, Social Security, and other regulatory bodies on behalf of clients. For individuals relocating to Spain, we advise on the first-year tax residency decision and its structural consequences, Beckham Law eligibility and application, the treatment of foreign income and assets under the IRPF or IRNR regime, Spanish pension and social security positions, and annual filing obligations including Modelo 100 (IRPF), Modelo 210 (IRNR), and Modelo 720 (overseas asset disclosure). For non-residents with Spanish income including rental income from Spanish property, capital gains on Spanish assets, and dividends from Spanish entities, we handle IRNR compliance and identify applicable treaty reductions on withholding. For international businesses entering Spain, we design the entity structure, advise on the optimal vehicle (branch versus subsidiary versus Spanish partnership), manage IS compliance, and handle VAT registration and quarterly filings. Where relevant, we prepare transfer pricing documentation and provide ongoing advisory as the Spanish operation grows.

Process

How we do it

1

Tax residency and entry structuring

On arrival in Spain, the most consequential decision is the tax residency position. We assess your situation under Article 9 LIRPF, the applicable double tax treaty, and any special regimes, particularly the Beckham Law (Art. 93 LIRPF) for qualifying workers and Modelo 151 filers. We model the after-tax cost of residency versus non-residency, identify the optimal entry year position, and handle all necessary registrations.

2

Annual IRPF and IRNR compliance

For Spanish tax residents, we prepare and file the annual IRPF return (Modelo 100), coordinating cross-border income positions, foreign pension disclosures, and the 720 overseas asset declaration where required. For non-residents with Spanish income, we manage IRNR compliance (Modelo 210), applying applicable double tax treaty rates on rental income, dividends, and capital gains. All filings are prepared in coordination with your home-country advisors where applicable.

3

Corporate tax and entity compliance

For foreign businesses with Spanish operations, we manage the full annual IS compliance cycle covering preparation and filing of the Modelo 200, quarterly IS instalments (pagos fraccionados), and coordination of group positions where the Spanish entity is part of a consolidated group abroad. We also prepare transfer pricing documentation for groups above the relevant revenue thresholds and handle related-party transaction reporting under Modelo 232.

4

VAT registration and quarterly filings

Foreign businesses trading in Spain generally require VAT registration from day one of Spanish activity. We manage the initial registration process with AEAT, prepare and file quarterly VAT returns (Modelo 303), and handle annual VAT summary declarations (Modelo 390). For businesses operating under intragroup service arrangements, we advise on the VAT treatment of cross-border services and manage the reporting under Modelo 349 for intra-EU transactions.

5

AEAT representation and correspondence management

All formal AEAT correspondence including notices, information requests, inspection notifications, and settlement proposals is managed by our team. We receive, translate, assess, and respond within the mandatory timeframes. For clients who have received an AEAT inspection notice or a regularisation proposal, we take over the representation immediately, manage the procedural aspects of the inspection, and prepare the technical defence of any contested positions.

Tax advisory in Spain for international clients

Spain’s tax system is comprehensive, multi-layered, and operates in Spanish. For international individuals and businesses, the practical consequence is that navigating AEAT obligations (from annual filing deadlines to formal information requests) requires an advisor who understands the technical rules, reads the official correspondence, and communicates with both the client and the AEAT effectively.

BMC provides full-scope English-language tax advisory for international clients in Spain. Our team advises expats, non-residents, foreign investors, and international businesses across the complete lifecycle of Spanish tax compliance and advisory work.

Who BMC advises in English

Individuals relocating to Spain. Whether moving for employment, retirement, or entrepreneurship, the first-year tax position has structural consequences that are difficult and costly to reverse. We advise on the residency decision, Beckham Law eligibility, the treatment of foreign income and assets during the transition year, and the annual IRPF position from year one.

Non-residents with Spanish assets or income. Foreign nationals who own Spanish property, hold investments in Spanish entities, or receive Spanish-source income have IRNR compliance obligations regardless of where they live. We handle Modelo 210 filings, identify applicable treaty reductions, and manage AEAT correspondence.

Foreign businesses establishing or operating in Spain. From incorporation through ongoing IS and VAT compliance, we advise international groups on the Spanish tax dimension of their Spanish operations. We prepare transfer pricing documentation for groups with intercompany transactions and advise on the optimal structure for new entrants.

International investors. Private investors deploying capital into Spanish real estate, Spanish companies, or Spanish debt instruments face a distinct set of tax questions around acquisition structuring, ongoing Spanish-source income, and exit. We advise on the pre-acquisition tax analysis, structuring, and ongoing compliance.

Key Spanish tax regimes for international clients

Beckham Law (Art. 93 LIRPF)

The most significant tax tool available to qualifying individuals relocating to Spain. The flat 24% rate on Spanish employment income up to EUR 600,000 (versus the standard progressive scale peaking at 47%) produces material savings for senior executives and highly-paid professionals in their first six years of Spanish residency. The application window is fixed at six months from Social Security registration; late applications are not accepted.

We assess eligibility, prepare the Modelo 149 application, and manage the regime throughout its duration, including advice on portfolio and investment income during the Beckham period and the post-Beckham transition.

IRNR (Non-Resident Income Tax)

Spain taxes non-residents on Spanish-source income. Rental income from Spanish property, dividends from Spanish companies, capital gains on Spanish assets, and employment income earned in Spain are all potentially taxable under the IRNR regime via Modelo 210, subject to applicable treaty reductions.

EU residents pay 19% on net income (expenses deductible for rental income); non-EU residents pay 24% on gross income in most cases. The Spain-UK treaty, Spain-US treaty, and other bilateral agreements alter these rates for qualifying income types. BMC prepares IRNR filings and applies the correct treaty treatment for each income category.

International tax and treaty advisory

The interaction of Spanish tax with your home-country obligations is often the most consequential issue for international clients. Spain has over 100 double tax treaties in force, covering allocation of taxing rights, withholding tax reductions, and mutual exchange of information procedures.

Key questions we address: whether you remain taxable in your home country after establishing Spanish residency, how to manage the transition year where both countries may claim you as resident, the treaty treatment of your specific pension type, and whether Spanish-source income carries a tax credit in your home jurisdiction. Learn more about our international tax practice.

Corporate IS and VAT compliance

Foreign companies with a Spanish subsidiary or branch must comply with the full IS compliance calendar: quarterly instalments (April, October, December) and the annual Modelo 200. We manage the compliance calendar, coordinate with your group’s consolidation, and prepare the IS return. For groups with intercompany transactions above EUR 250,000 per counterparty, we prepare the Modelo 232 related-party disclosure and the local file transfer pricing documentation where required.

VAT registration and Modelo 303 quarterly filings are handled from the first period of Spanish activity. Our corporate tax team manages the full compliance cycle.

Immigration and residency permits

Tax advisory for international clients does not exist in isolation from immigration status. The right to live and work in Spain, the applicable residency permit type, and the tax implications of different immigration routes are interdependent.

For investment-route residents, including former Golden Visa holders and those applying under successor investor residence pathways, the immigration structure affects the tax position from year one. For remote workers, the Digital Nomad Visa under the Startups Law opens access to the Beckham Law regime. Our immigration and tax teams work jointly on these cases. Learn more about the Digital Nomad Visa and the Entrepreneur Visa.

How we work with international clients

Our standard engagement model for individual international clients is a scoped annual retainer covering IRPF (or IRNR) preparation and filing, routine AEAT correspondence management, and a fixed number of advisory hours per year for questions arising through the year. For first-year clients or those in a complex position (Beckham Law application, 720 catch-up, inspection management), the initial engagement is structured as a project with a defined scope and fixed fee.

For business clients, we structure engagements around the compliance calendar (IS, VAT, and any transfer pricing documentation) with advisory hours for structural questions and AEAT interactions as they arise.

All client communication is in English. AEAT correspondence, filings, and formal proceedings are conducted in Spanish by our team on the client’s behalf.

Contact BMC for English-language tax advisory

BMC operates from offices in Murcia, Madrid, and Marbella. Initial consultations with our English-speaking tax advisors are available by video or in person. Contact us at info@bm.consulting or request a call through the form below.

FAQ

Frequently asked questions

If you are tax resident in Spain under Article 9 LIRPF (present more than 183 days in the calendar year, or with your main economic interests in Spain), you must file an annual IRPF return (Modelo 100) if your income exceeds the filing threshold, currently 22,000 EUR from a single payer or 15,000 EUR from multiple payers. You must also disclose overseas assets exceeding 50,000 EUR per category on the Modelo 720 overseas asset declaration. The UK-Spain double tax treaty allocates taxing rights between the two countries, but Spain as the residence state has primary taxation rights on most income, and credits are available for UK taxes paid. BMC prepares the full IRPF return and coordinates the position with your UK tax advisor.
The Beckham Law (Article 93 LIRPF, reformed by the 2022 Startups Law) is an optional tax regime available to individuals who transfer their tax residence to Spain for work reasons. Qualifying individuals pay a flat 24% rate on Spanish employment income up to 600,000 EUR (versus up to 47% under the standard progressive scale), and worldwide investment income is excluded from the Spanish base during the regime period. The regime lasts for the year of arrival plus five years. To qualify, you must not have been Spanish tax resident in the prior five years, and you must move to Spain because of an employment contract, a remote work arrangement with a foreign employer, or as a founder or employee of a Spanish startup. The application (Modelo 149) must be filed within six months of Social Security registration.
Non-residents who own Spanish property have two tax obligations. First, actual rental income from the property is taxed under IRNR (Modelo 210): EU residents pay 19% on net rental income (expenses deductible), non-EU residents pay 24% on gross income. Second, if the property is not rented and is available for personal use, Spain imposes a deemed income charge ("imputacion de rentas inmobiliarias") calculated as 1.1% or 2% of the cadastral value (depending on when the value was last reviewed), taxed at the non-resident flat rate. Annual Modelo 210 filings are required for both categories. BMC handles IRNR compliance for non-resident property owners and identifies available double tax treaty reliefs where the property income is also taxable in the owner's country of residence.
Foreign pension income received by a Spanish tax resident is generally taxable in Spain under IRPF as employment income (rendimientos del trabajo), subject to the progressive scale up to 47%. The applicable double tax treaty determines whether the country of origin also retains taxing rights. Many Spanish treaties (including the UK-Spain and US-Spain treaties) give the state of residence primary or exclusive rights on private pension income. Spanish tax residents receiving UK or US pension income must declare it in their IRPF return; a credit is available for any tax withheld at source in the country of origin under the treaty. Government pensions (civil service, military, local government) are typically taxed only in the country of payment under most treaties. BMC advises on the treaty analysis for your specific pension type and prepares the IRPF return incorporating all foreign pension income correctly.
The two main options are a Spanish subsidiary (Sociedad Limitada, SL, being the most common) or a Spanish branch (sucursal) of the foreign entity. A subsidiary is a separate legal entity; its IS liability is confined to the Spanish entity and it offers limited liability to the parent. A branch is an extension of the foreign entity, with the foreign parent directly liable for the branch's obligations. For most international groups, the subsidiary is preferred: it provides legal separation, cleaner transfer pricing documentation, and is the required vehicle for accessing the Spanish Participation Exemption and the ETVE holding regime. BMC advises on the incorporation process, initial IS registration, and the design of the intercompany framework between the Spanish entity and the parent group.
The Modelo 720 is the annual overseas asset declaration required from Spanish tax residents who hold financial accounts, securities, or real estate outside Spain exceeding 50,000 EUR per category at year-end or during the year. It is informational, and does not generate a tax liability in itself, but the AEAT uses it to cross-check whether foreign income and capital gains are correctly declared in the IRPF. The original penalties for non-filing were severely disproportionate and were ruled illegal by the Court of Justice of the EU in January 2022; the penalty regime was subsequently reformed. Late filings for prior years are still possible and may be advisable to bring your position into compliance before an AEAT query arises. BMC reviews your overseas asset position, determines the correct filing obligations, and prepares outstanding 720 declarations where required.
BMC handles the Spanish side of the bilateral position, covering Spanish IRPF or Beckham Law filings, treaty credit coordination, the Modelo 720, and any AEAT correspondence. We do not prepare US Federal tax returns (Form 1040) ourselves, but we work alongside US-qualified advisors (CPAs or attorneys) to coordinate the Spanish and US positions: ensuring treaty credits are correctly applied on both sides, that FBAR and FATCA obligations are correctly identified for Spanish accounts and assets held in Spain, and that the interaction of the Spanish exit tax provisions with US expatriation rules is correctly mapped for clients considering changes to their tax status. We can recommend US advisors with Spain-facing experience where needed.
All client engagements are governed by professional secrecy obligations under Spanish law and the RGPD (Spain's implementation of the GDPR). Communications between BMC and clients are protected under attorney-client privilege (secreto profesional) to the extent applicable under Spanish professional rules. For clients whose matters involve sensitive cross-border positions (US persons, clients with complex asset structures, or clients with prior tax compliance gaps they wish to address), we discuss confidentiality and data handling at the outset and structure engagement communication accordingly. BMC does not share client information with third parties except as required by law or with explicit client consent.

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Frequently asked questions

Questions about Tax Advisors in Spain | English-Speaking Advisors for Expats & International Business

If you are tax resident in Spain under Article 9 LIRPF (present more than 183 days in the calendar year, or with your main economic interests in Spain), you must file an annual IRPF return (Modelo 100) if your income exceeds the filing threshold, currently 22,000 EUR from a single payer or 15,000 EUR from multiple payers. You must also disclose overseas assets exceeding 50,000 EUR per category on the Modelo 720 overseas asset declaration. The UK-Spain double tax treaty allocates taxing rights between the two countries, but Spain as the residence state has primary taxation rights on most income, and credits are available for UK taxes paid. BMC prepares the full IRPF return and coordinates the position with your UK tax advisor.
The Beckham Law (Article 93 LIRPF, reformed by the 2022 Startups Law) is an optional tax regime available to individuals who transfer their tax residence to Spain for work reasons. Qualifying individuals pay a flat 24% rate on Spanish employment income up to 600,000 EUR (versus up to 47% under the standard progressive scale), and worldwide investment income is excluded from the Spanish base during the regime period. The regime lasts for the year of arrival plus five years. To qualify, you must not have been Spanish tax resident in the prior five years, and you must move to Spain because of an employment contract, a remote work arrangement with a foreign employer, or as a founder or employee of a Spanish startup. The application (Modelo 149) must be filed within six months of Social Security registration.
Non-residents who own Spanish property have two tax obligations. First, actual rental income from the property is taxed under IRNR (Modelo 210): EU residents pay 19% on net rental income (expenses deductible), non-EU residents pay 24% on gross income. Second, if the property is not rented and is available for personal use, Spain imposes a deemed income charge ("imputacion de rentas inmobiliarias") calculated as 1.1% or 2% of the cadastral value (depending on when the value was last reviewed), taxed at the non-resident flat rate. Annual Modelo 210 filings are required for both categories. BMC handles IRNR compliance for non-resident property owners and identifies available double tax treaty reliefs where the property income is also taxable in the owner's country of residence.
Foreign pension income received by a Spanish tax resident is generally taxable in Spain under IRPF as employment income (rendimientos del trabajo), subject to the progressive scale up to 47%. The applicable double tax treaty determines whether the country of origin also retains taxing rights. Many Spanish treaties (including the UK-Spain and US-Spain treaties) give the state of residence primary or exclusive rights on private pension income. Spanish tax residents receiving UK or US pension income must declare it in their IRPF return; a credit is available for any tax withheld at source in the country of origin under the treaty. Government pensions (civil service, military, local government) are typically taxed only in the country of payment under most treaties. BMC advises on the treaty analysis for your specific pension type and prepares the IRPF return incorporating all foreign pension income correctly.
The two main options are a Spanish subsidiary (Sociedad Limitada, SL, being the most common) or a Spanish branch (sucursal) of the foreign entity. A subsidiary is a separate legal entity; its IS liability is confined to the Spanish entity and it offers limited liability to the parent. A branch is an extension of the foreign entity, with the foreign parent directly liable for the branch's obligations. For most international groups, the subsidiary is preferred: it provides legal separation, cleaner transfer pricing documentation, and is the required vehicle for accessing the Spanish Participation Exemption and the ETVE holding regime. BMC advises on the incorporation process, initial IS registration, and the design of the intercompany framework between the Spanish entity and the parent group.
The Modelo 720 is the annual overseas asset declaration required from Spanish tax residents who hold financial accounts, securities, or real estate outside Spain exceeding 50,000 EUR per category at year-end or during the year. It is informational, and does not generate a tax liability in itself, but the AEAT uses it to cross-check whether foreign income and capital gains are correctly declared in the IRPF. The original penalties for non-filing were severely disproportionate and were ruled illegal by the Court of Justice of the EU in January 2022; the penalty regime was subsequently reformed. Late filings for prior years are still possible and may be advisable to bring your position into compliance before an AEAT query arises. BMC reviews your overseas asset position, determines the correct filing obligations, and prepares outstanding 720 declarations where required.
BMC handles the Spanish side of the bilateral position, covering Spanish IRPF or Beckham Law filings, treaty credit coordination, the Modelo 720, and any AEAT correspondence. We do not prepare US Federal tax returns (Form 1040) ourselves, but we work alongside US-qualified advisors (CPAs or attorneys) to coordinate the Spanish and US positions: ensuring treaty credits are correctly applied on both sides, that FBAR and FATCA obligations are correctly identified for Spanish accounts and assets held in Spain, and that the interaction of the Spanish exit tax provisions with US expatriation rules is correctly mapped for clients considering changes to their tax status. We can recommend US advisors with Spain-facing experience where needed.
All client engagements are governed by professional secrecy obligations under Spanish law and the RGPD (Spain's implementation of the GDPR). Communications between BMC and clients are protected under attorney-client privilege (secreto profesional) to the extent applicable under Spanish professional rules. For clients whose matters involve sensitive cross-border positions (US persons, clients with complex asset structures, or clients with prior tax compliance gaps they wish to address), we discuss confidentiality and data handling at the outset and structure engagement communication accordingly. BMC does not share client information with third parties except as required by law or with explicit client consent.
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