Tax Advisor in Spain
Income tax advice and planning for expats, foreign residents and non-residents
Reviewed by Guillermo Romano Ortiz, International Tax Advisor at Pellicer & Heredia firm
- Member of the Alicante Association of Administrative Managers
- Languages: English and Spanish
- Last updated: July 2026
Would you like to optimise your taxes in Spain with complete peace of mind?
We will guide you through the tax season, preparing your tax return and verifying the information with you before filing it, as well as keeping you informed of key dates and relevant developments.
Key facts table
Spanish tax year
The Spanish tax year follows the calendar year: 1 January to 31 December
Tax residence
You may be tax resident if you spend more than 183 days in Spain, have your main economic interests in Spain or meet the family presumption rules
Resident income tax return
Spanish tax residents normally use 100 form for the annual personal income tax return.
2026 Income and Wealth Tax campaign
For 2025 returns, online filing runs from 8 April to 30 June 2026.
Non-resident income
Non-residents without a permanent establishment normally declare Spanish-source income through 210 form
General non-resident rates
In many general IRNR cases, the rate is 19% for EU, Iceland and Norway residents and 24% for other taxpayers. The exact rate depends on the income type.
Foreign assets abroad
720 form may be required when foreign assets exceed €50,000 in a reporting category
Crypto assets abroad
721 form may apply when qualifying crypto assets held abroad exceed €50,000
Spanish Wealth Tax
714 form is the official Wealth Tax return. The applicable threshold and effective taxation depend on residence, asset location and autonomous community
Solidarity Tax
718 form applies to individuals whose net wealth exceeds €3,000,000, subject to the detailed rules of the tax
Beckham Law in Spain
The special inbound regime is requested through 149 form when the legal conditions are met
Spanish tax advice for international clients in Spain
When do you become tax resident in Spain?
Tax residence is the starting point of almost every Spanish tax question. A person is not taxed in the same way as a resident and as a non-resident, and the difference can affect worldwide income, foreign assets, wealth tax, property income and reporting obligations abroad.
The 183-day rule
Economic interests and family ties
Tax residence is not only about counting days. Spain may also consider where the main centre of economic interests is located and may apply a family presumption when a spouse and minor dependent children habitually reside in Spain. For international families, executives and remote workers, these tests should be reviewed before assuming that a foreign tax residence certificate solves the issue automatically.
Tax obligations for Spanish tax residents
Spanish tax residents are generally taxed in Spain on their worldwide income. This can include employment income, pension income, rental income, dividends, interest, business income and capital gains, even when the income is generated outside Spain. Double taxation treaties may reduce or allocate taxing rights, but they do not remove the need to analyse and report the income correctly.
Residents may also need to review foreign asset reporting obligations such as 720 form for certain assets and rights abroad, 721 form for certain crypto assets held abroad, Wealth Tax through 714 form and, in high-net-worth cases, the Temporary Solidarity Tax on Large Fortunes through 718 form.
Tax obligations for non-residents in Spain
A person who is not tax resident in Spain can still have Spanish tax obligations. This is common for foreign owners of Spanish property, non-resident landlords, sellers of Spanish real estate, beneficiaries of Spanish inheritances and individuals who receive Spanish-source income.
In many cases, non-residents without a permanent establishment file 210 form. The tax treatment depends on the type of income, the taxpayer country of residence, the existence of a double taxation treaty and whether the taxpayer is resident in the EU, Iceland, Norway or another jurisdiction.
Main tax areas we help with
Income Tax in Spain
We advise foreign residents on Spanish Personal Income Tax, commonly referred to as IRPF. This includes employment income, pensions, rental income, investment income, foreign income, capital gains and the correct treatment of income already taxed abroad. The objective is to file accurately while avoiding unnecessary double taxation or omissions that may trigger later checks by the Spanish Tax Agency.
Non-Resident Tax and 210 form
Non-resident owners of Spanish property may need to file 210 form even when the property is not rented out. When the property is rented, the taxable base, deductions and tax rate depend on the owner country of tax residence and the type of income. When a non-resident sells Spanish property, the 3% withholding made by the buyer is not the final tax calculation; it is an advance payment that must be reconciled.
720 form and 721 form
Foreign residents in Spain often arrive with bank accounts, investment portfolios, pensions, insurance policies, crypto assets or real estate outside Spain. 720 form and 721 form are informative returns, but they must be consistent with the income tax and wealth tax position. We review whether the filing obligation exists, which category applies and whether later-year changes require a new declaration.
Wealth Tax and Solidarity Tax
Wealth Tax in Spain is especially important for foreign residents and non-residents with Spanish real estate or significant worldwide assets. The applicable rules may depend on the autonomous community, the taxpayer residence status, the location of assets and the interaction with the Temporary Solidarity Tax on Large Fortunes. High-net-worth clients should review their position before moving to Spain or acquiring additional assets.
Capital gains tax in Spain
Capital gains can arise when selling Spanish real estate, investment assets, shares, crypto assets or other property. For non-resident sellers of Spanish real estate, the buyer normally withholds 3% of the sale price and pays it to the Spanish Tax Agency. The real taxable gain still needs to be calculated using acquisition value, sale value, eligible costs and supporting documents.
Inheritance and gift tax
International families should plan Spanish inheritance and gift tax before a death, donation or property transfer takes place. The tax result may depend on residence, family relationship, location of assets, regional rules, existing wills and the tax treatment in the other country involved. Early advice is particularly important when Spanish real estate is part of a cross-border estate.
Beckham Law and inbound tax planning
The Beckham Law special regime can be highly relevant for qualifying employees, executives, professionals, entrepreneurs and digital nomads who move to Spain. The regime is requested through 149 form and must be analysed before or shortly after the move, because timing, employment structure, remote work arrangements and family circumstances can affect eligibility.
How Pellicer & Heredia handles a tax advisory case
Step 1 - Initial tax residence assessment
We review days in Spain, family ties, economic interests, visa status, property use and the client country of origin.
Step 2 - Document checklist
We request tax returns, income certificates, property deeds, investment statements, pension information, bank balances and foreign asset details where relevant.
Step 3 - Tax map
We identify the Spanish forms that may apply, including 100, 210, 720, 721, 714, 718 or 149 form.
Step 4 - Risk review
We check double taxation treaty issues, inconsistencies between countries, deadlines, penalties, asset valuations and available deductions or exemptions.
Step 5 - Filing coordination
Where filing is required, we coordinate the preparation, review and submission process with the client and, when needed, with foreign tax advisers.
Step 6 - Ongoing planning
We advise on future changes such as visa renewal, property sale, inheritance planning, relocation, Beckham Law eligibility or high-net-worth exposure.
Common mistakes to avoid with taxes in Spain
The following errors are common among foreign residents and non-residents in Spain. Each one can create tax exposure even when the taxpayer has acted in good faith.
- Assuming that immigration residence and tax residence are the same thing. They are related in practice but legally different concepts.
- Counting only full days in Spain and ignoring how sporadic absences may be treated for tax residence purposes.
- Believing that a foreign tax return or foreign tax residence certificate automatically removes Spanish reporting obligations.
- Forgetting 210 form on a Spanish property because the property was not rented out.
- Treating the 3% retention on the sale of Spanish property as the final tax instead of an advance payment.
- Filing 720 form or 721 form without checking consistency with Income Tax and Wealth Tax.
- Assuming that Wealth Tax is the same in every autonomous community.
- Applying for Beckham Law too late or without reviewing the employment and remote work structure first.
- Asking for tax advice after signing a deed, moving tax residence or missing a filing deadline.
Tax advisor, tax lawyer, gestor and accountant: What is the difference?
Gestor
Administrative support and standard filings.
Useful for routine procedures, but not always enough for cross-border tax decisions.
Accountant
Accounts, bookkeeping and tax return preparation.
Useful when there is business income, self-employment, rentals or recurring filings.
Tax advisor / tax lawye
Legal and tax analysis, planning, risk review and coordination.
Essential when residence, foreign income, double taxation, wealth tax, inheritance or property sales are involved.
Why choose Pellicer & Heredia for tax advice in Spain?
Planning before the end of the year
We analyse your tax situation in advance to identify opportunities for legal optimisation and anticipate decisions before the end of the calendar year. This means you can start the campaign with the work already done and no surprises.
Preparation prior to the start of the campaign
When tax season approaches, we will send you a guide with the necessary documentation and a questionnaire (available in several languages) to collect your personal and financial information. With this information, we will prepare your tax return before your appointment.
Meeting with your advisor and presentation
You access an appointment calendar to review the draft with your advisor. We verify the information with you, answer any questions and once the information is confirmed, we file the return correctly and on time.
Frequently Asked Questions
What does a tax advisor in Spain do for expats?
A tax advisor in Spain helps expats understand their Spanish tax residence status, income tax obligations, foreign asset reporting, property taxes, wealth tax exposure and deadlines. For international clients, the work is not limited to filing forms. The advisor should review foreign income, double taxation treaty issues, Spanish-source income, bank and investment accounts abroad, property ownership and future plans such as selling a home, applying for Beckham Law or moving assets to Spain.
When am I tax resident in Spain?
You may be tax resident in Spain if you spend more than 183 days in Spanish territory during the calendar year, if your main economic interests are located in Spain or if the family presumption rules apply. The analysis should be made year by year. Immigration residence, visa status and tax residence are not identical, so a person can hold Spanish residence permission and still need a separate tax residence review.
Do Spanish tax residents pay tax on worldwide income?
In general, Spanish tax residents are taxed in Spain on their worldwide income. This can include salary, pensions, rental income, dividends, interest, business income and capital gains from Spain and from abroad. A double taxation treaty may help determine which country can tax a specific item of income and how foreign tax credits apply, but it does not remove the need to analyse and report the income correctly in Spain.
What is 100 form in Spain?
100 form is the annual Spanish Personal Income Tax return for individuals. It is used by Spanish tax residents to report income, apply deductions and calculate the final income tax due or refund. Foreign residents should not rely only on the draft data available from the Spanish Tax Agency, because foreign pensions, foreign bank interest, overseas rental income, investment gains or treaty positions may not appear automatically in the Spanish system.
What is 720 form and who must file it?
720 form is an informative tax return for certain assets and rights located outside Spain. It may apply to Spanish tax residents when foreign assets exceed €50,000 in a reporting category, such as bank accounts, securities, insurance, annuities or real estate. It does not itself calculate tax due, but it must be consistent with income tax and wealth tax filings. Incorrect or late reporting can still create tax risk.
What is 721 form for crypto assets abroad?
721 form is an informative return for certain virtual currencies located abroad. It may apply when the combined balance of qualifying virtual currencies abroad exceeds €50,000. Crypto investors who become Spanish tax resident should review not only 721 form but also income tax, capital gains tax and wealth tax treatment. The location, custody and valuation of the assets should be checked carefully before filing.
What is 210 form for non-residents?
210 form is the Spanish Non-Resident Income Tax return used by non-residents without a permanent establishment to declare Spanish-source income. It is commonly used by non-resident property owners, landlords and sellers of Spanish real estate. The applicable tax rate and deductions depend on the type of income and the taxpayer country of residence. Property owners may need to file even when the property is used only as a holiday home.
Do non-resident property owners in Spain have to file tax?
Yes, non-resident property owners in Spain may have to file Spanish tax even when the property is not rented out. If the property is rented, rental income must be declared. If the property is not rented, imputed income may still need to be reported. When the property is sold, the buyer usually withholds 3% of the sale price as an advance payment toward the seller capital gains tax liability.
What is Wealth Tax in Spain?
Spanish Wealth Tax is a tax on the net value of certain assets and rights owned by an individual. Residents may be exposed on worldwide assets, while non-residents are generally exposed on Spanish assets. The result can vary significantly depending on the autonomous community, exemptions, debts, asset location and residence status. High-net-worth foreign clients should review Wealth Tax before moving to Spain or buying additional property.
What is the Solidarity Tax on Large Fortunes?
The Temporary Solidarity Tax on Large Fortunes is a state tax that applies to individuals whose net wealth exceeds €3,000,000, subject to the detailed rules of the tax. It is declared through 718 form and interacts with Wealth Tax. It is particularly relevant for high-net-worth individuals who move to Spain, hold Spanish real estate or already pay Wealth Tax in an autonomous community with special rules or bonuses.
Can a tax advisor help with Beckham Law in Spain?
Yes. Beckham Law advice should be obtained before or shortly after moving to Spain because the application is time-sensitive and depends on meeting specific legal requirements. A tax advisor can review eligibility, employment or professional structure, remote work arrangements, expected Spanish-source income, foreign income, family situation and the interaction with visa status. The regime is requested through 149 form when the legal conditions are met.
Should I get tax advice before moving to Spain?
Yes. The best time to get Spanish tax advice is before moving, buying property, selling assets, applying for Beckham Law or becoming tax resident. Once the tax year has closed, planning options are more limited and the work becomes corrective rather than preventive. Early advice helps decide timing, structure income correctly, identify forms such as 720 form or 721 form and avoid inconsistent filings between Spain and another country.
Can Pellicer & Heredia coordinate with my foreign accountant?
Yes. Many foreign clients need coordinated advice between Spain and their country of origin, especially when they have income, pensions, companies, trusts, investments or real estate abroad. Pellicer & Heredia can work with foreign accountants or tax advisers to make sure that the Spanish position is consistent with the foreign filing position and that double taxation treaty issues are reviewed before the Spanish tax return is submitted.
What documents should I prepare for a Spanish tax consultation?
Before a Spanish tax consultation, prepare your passport or NIE, Spanish residence documents if available, days spent in Spain, previous tax returns, income certificates, pension statements, property deeds, rental contracts, mortgage information, bank and investment balances, crypto statements, details of assets abroad and any tax residence certificate issued by another country. The exact list depends on whether the case concerns residence, filing, property, wealth tax, Beckham Law or inheritance.
Need clarity on your Spanish tax obligations?
Send us your situation. Our international tax team will review whether you may be Spanish tax resident, which forms may apply and what steps you should take before filing, moving, buying property or restructuring your finances.