Expats
International Taxation: Taxes for Expats
Cross-border tax planning for both individual expats and companies with international operations: the inbound worker (impatriate) regime, double taxation treaties and tax compliance.
+10
Profiles: individuals and companies
20+
Years of experience
What it is
International taxation, for individuals and companies
International taxation for expats determines where and how a person who moves to live or work outside their home country is taxed, and which regime is most advantageous for them, such as the Beckham Law. For companies, it involves managing double taxation, the taxation of their subsidiaries and posted workers, and the correct treatment of non-resident income tax in every cross-border transaction.
Individuals
Taxation for individual expats
What we handle
- Special inbound worker regime (Beckham Law) — favorable flat-rate taxation for workers relocating to Spain, for the year of the move and the following five years
- Tax residence — determining where you are taxed based on the days you spend in the country, your center of economic interests and your family situation
- IRPF vs. IRNR (resident vs. non-resident income tax) — the difference between being taxed as a resident (on your worldwide income) or as a non-resident (only on income earned in Spain)
- Pre-arrival planning — analysis before you relocate, so you can choose the most advantageous regime from day one
Companies
Taxation for companies
What we handle
- Double taxation treaties — applying bilateral treaties so the same income is not taxed twice
- Transfer pricing — valuation of transactions between related entities in line with the arm’s length principle
- Permanent establishment — analysis of when an activity in Spain creates an obligation to pay tax locally
- Non-resident withholding tax — managing withholding on international payments (dividends, interest, royalties, services)
- Tax structuring for mobility — coordinating the company’s taxation with that of each posted worker
Documentation
Common documents and processes
- Tax residence certificate — a document issued by the Spanish Tax Agency (Agencia Tributaria) certifying where you are tax resident
- Declaration of assets abroad (Modelo 720) — a reporting obligation for tax residents with assets outside Spain
- Bilateral treaty management — practical application of the relevant treaty in each tax return or withholding
Need international tax advice?
Optimize your tax position as an expat or a company.
Request a consultation →FAQ
Frequently asked questions about international taxation
What is the Beckham Law and who can apply for it?
The Beckham Law is Spain’s special tax regime for inbound workers (impatriates). It allows you to be taxed as a non-resident (at a flat rate) even if you are a tax resident in Spain, for the year you relocate and the following five years. It is available to employees posted by their company, international remote workers and, in certain cases, company directors or entrepreneurs, provided they have not been Spanish tax residents in the previous 5 years.
How do I avoid paying tax twice on the same income?
Through the double taxation treaties signed between Spain and other countries, which determine where each type of income is taxed and, where applicable, allow deductions or exemptions to avoid double taxation.
When am I considered a tax resident in Spain?
As a general rule, if you spend more than 183 days a year in Spain, if your main center of economic interests is in Spain, or if your spouse and minor children habitually live here, unless proven otherwise.
What is Modelo 720 and when do I have to file it?
It is the informational return on assets and rights held abroad (accounts, real estate, securities) that Spanish tax residents must file when they exceed certain thresholds. We help you determine whether it applies to you and prepare it correctly.
What is a permanent establishment and why does it affect my company?
It is when a foreign company is considered to carry out a stable economic activity in Spain (an office, branch or dependent agent), which creates an obligation to pay tax in Spain on the profits attributable to that activity.