Taxation mastered on both sides

Three tests under Spanish law: (1) physical residence > 183 days/year in Spain (occasional absences count towards the total); (2) centre of economic interests in Spain (sources of income, main assets); (3) residence of your spouse or non-separated minor children in Spain. Meeting any one of these is enough. If you tick one of them, you are a Spanish tax resident and taxed on your worldwide income in Spain (with the FR-ES treaty preventing double taxation).

The IRNR (non-resident income tax — Impuesto sobre la Renta de no Residentes) is the tax that applies to Spanish-source income earned by non-tax-residents. Main cases: (1) owner of a Spanish property not rented out → flat annual taxation of around 19-24% on 1.1% to 2% of the cadastral value; (2) Spanish rental income → 19% (EU) / 24% (non-EU) on net profit; (3) Spanish property capital gains → 19% on the gain. Filing via Modelo 210, quarterly or annually depending on the case.

YES, for Spanish tax residents holding assets abroad above EUR 50,000 in any of three categories: (1) bank accounts outside Spain; (2) securities and funds outside Spain; (3) properties outside Spain. Annual informational filing between January and March. Penalties were for a long time disproportionate (up to 150% of undeclared assets), but were struck down by the CJEU in 2022 — sanctions are now aligned with the general regime, but the filing obligation REMAINS.

The 1995 France-Spain tax treaty prevents double taxation. Main rules: (1) property income is taxed in the country where the property is located; (2) salaries are taxed in the country where the activity is performed; (3) private pensions are taxed in the country of residence of the pensioner (FR or ES depending on where they live for > 183 days); (4) public-sector pensions are taxed in the paying country. Each country grants a tax credit for what has been paid in the other.

The Beckham regime (Royal Decree 687/2005, art. 93 LIRPF) allows a new Spanish tax resident to be taxed for 6 years as a non-resident: flat 24% rate up to EUR 600,000, 47% above, taxation only on Spanish-source income (except worldwide employment income). Conditions: (1) not having been a Spanish tax resident in the 5 previous years; (2) the move must be linked to a Spanish employment contract, a directorship or an entrepreneurial activity; (3) application within 6 months of arrival. Highly advantageous for high-earning international profiles.

Fees communicated in advance by our partner accountants, with no hidden margin and a transparent written quote before any commitment. Indicative orders of magnitude: simple annual non-resident IRNR filing ~EUR 300-500; Modelo 720 for residents ~EUR 400-700; full monthly autónomo bookkeeping ~EUR 80-150/month; full SL bookkeeping ~EUR 250-500/month depending on volume. The FREE introduction service through our firm is offered to our clients and future clients.

A typical expat remote-worker case. If you are a Spanish tax resident (> 183 days or centre of interests in Spain), your employment income is taxed in Spain, EVEN if it is paid by a French company. Your French employer must in theory stop withholding tax in France or register in Spain (case-by-case analysis). In practice: you need a clean setup between you, the French employer and the Spanish administration — exactly the kind of file where the right bilingual accountant prevents years of back-tax assessments.