International tax planning
We structure the transaction before it is carried out: where the income arises, what obligations it triggers in each jurisdiction and what alternatives exist within the rules.
Area of expertise
International taxation
We advise companies, business owners and investors whenever their activity or their assets cross a border. We work out what is taxed in each country, which treaty applies and how it must be documented, so that the transaction holds no surprises later on.
Tell us about your caseWhen we step in
Situations we usually handle
- You are investing in another country and are unsure where the income will be taxed.
- You are a non-resident with income or property in Spain.
- You have received a communication from the Spanish tax authorities about income earned abroad.
- Your company is opening a subsidiary, branch or permanent establishment outside Spain.
- You are considering moving your tax residence, or have just done so.
- Two tax authorities are seeking to tax the same income.
- You need to certify your tax residence in order to apply a treaty.
What we do
Specific services
Double taxation treaties
We establish which treaty applies, what taxing rights each State holds and how double taxation is relieved, whether by exemption or by crediting the tax paid abroad.
Non-resident taxation
We handle the obligations of those earning income in Spain without living here: returns, applicable withholdings and evidence of tax residence.
Taxation of investments abroad
Property, securities or shareholdings outside Spain. We analyse the taxation of the income and of the eventual disposal, together with the reporting obligations involved.
Restructurings and cross-border transactions
Mergers, demergers, contributions and transfers of registered office between countries. We assess the applicable regime and prepare the supporting documentation.
Change of tax residence
We analyse when the change takes effect, its consequences for your assets and outstanding income, and what must be declared in the year of departure or arrival.
How we work
The process, step by step
Analysis
We review the transaction, the countries involved and the documentation you start from.
Strategy
We determine the tax treatment in each jurisdiction and the available alternatives.
Execution
We prepare returns, certificates and supporting documentation.
Follow-up
We handle enquiries and revisit our position if the rules or your situation change.
Who we work with
Client profile
Spanish companies operating or investing abroad, and foreign companies starting activity in Spain.
Non-resident investors with property or shareholdings in Spain, particularly along the Costa Blanca.
Individuals moving their tax residence, or receiving income from more than one country.
Frequently asked
What we get asked most
When am I considered a Spanish tax resident?
You are a Spanish tax resident if you spend most of the calendar year in Spain, if the centre of your economic interests lies in Spanish territory, or if your spouse and minor children live here. Meeting any one of the three tests is enough: it is a tax question, independent of your nationality.
I am moving abroad. From when do I stop paying tax in Spain?
Spanish tax residence is decided in whole calendar years: you are either resident for the entire year or not at all, as Spain has no split-year treatment. The date you move, and what you do over the rest of that year, therefore shape how you are taxed both in that year and in the next one.
Do I have to file in Spain if I do not live here?
If you are not resident in Spain, you are still taxed here on income arising in Spanish territory: rent, gains on the sale of a property, dividends or interest, among others. The precise treatment depends on whether a treaty exists with your country of residence, so we review each case before answering.
Could I end up paying tax twice on the same income?
You should not, and double taxation treaties exist precisely to prevent it. The treaty divides taxing rights between the two States and sets out how the excess is relieved, either by exemption or by crediting the tax paid abroad. Where no treaty applies, domestic law usually provides similar relief.
What is a certificate of tax residence and why is it asked for?
A certificate of tax residence is the document by which your country’s tax authority confirms that you are resident there for tax purposes. It is requested because the treaty cannot be applied without it: the payer withholds at the general rate rather than the reduced one, and reclaiming the difference afterwards takes time.
Do I have to report the accounts and assets I hold abroad?
Spanish tax residents must report their overseas accounts, securities and property every year once certain thresholds are exceeded. It is a reporting duty rather than a tax: even when nothing at all is payable, filing late or incompletely carries consequences.
I work from Spain for a foreign company. Where am I taxed?
If you carry out your work from Spain, as a rule it is taxed here, even where the company paying you sits abroad and the salary is paid into a foreign account. The applicable treaty, social security contributions and whether your presence creates obligations for the company in Spain all need checking.
Should I consult before or after the transaction?
It is best to consult before signing. While the transaction is still open you can weigh up the alternatives, put the paperwork in order and request certificates in good time; once it is closed, that room to manoeuvre disappears and all that remains is to declare what is due.
Let’s talk about your next step.
Tell us briefly about your situation and we will get in touch to see how we can help.
First contact
A direct answer, no strings attached
We handle every enquiry personally to give you a sense of what the matter involves.
Tell us about your case