PROPERTY TAXATION · RESIDENTS OUTSIDE THE EU
Tax obligations when moving to Spain
Moving to Spain can change the income and assets that must be reported. The transition should be planned with the advisers responsible in each country.
THE STEPS INVOLVED
From initial review
to practical completion.
Determining tax residence
We assess time spent, economic interests, family circumstances and the relevant treaty. An administrative address or registration is not the sole deciding factor.
Discuss your situationReviewing income sources
Pensions, employment, rentals and investments can require different treatment. We organise the information needed for Spanish filings and coordination with the former country of residence.
Discuss your situationAssets outside Spain
Foreign-asset reporting, including Modelo 720 where its conditions are met, may need review. Reporting an asset and paying tax on it are distinct questions.
Discuss your situationPlanning the transition year
The timing of the move, disposals and exceptional income should be examined before the transactions take place. We coordinate the Spanish work with your overseas adviser.
Discuss your situationINITIAL DOCUMENTS
A clear starting point
for your case.
You do not need a complete file to get started. After an initial review, we explain which documents are still needed.
- Travel and relocation calendar
- Income, pensions and employment arrangements
- Assets and accounts in each country
- Latest tax returns
RESIDENTS OUTSIDE THE EU AND SPAIN
For clients resident outside the EU
We help English-speaking clients living outside the EU manage their interests in Spain. Your specific country, documents and tax residence are assessed individually, rather than applying one rule to every non-EU situation.
- Specify your actual country of tax residence. The UK, Switzerland, the United States and EEA countries outside the EU must not be treated as one identical tax category.
- Applicable rates, deductions, treaty provisions and any relevant legal developments are checked for your country and the tax year. We do not assume a deduction or refund from residence alone.
- Keep residence certificates, ownership records, rental accounts and expense evidence. These support both the Spanish filings and coordination abroad.
- If you later move to Spain, review the change from non-resident to resident obligations before the move and any major transaction.
FREQUENTLY ASKED QUESTIONS
What you may want
to know before acting.
Does having a NIE make me tax resident?
No. It is an identification number, not a determination of tax residence.
Must every foreign asset always be reported?
Reporting depends on the categories, values and applicable conditions. The inventory should be reviewed rather than assumptions made.
When should I prepare?
Ideally before relocating and before a significant asset transaction, so that the consequences in both countries can be coordinated.
Are all countries outside the EU treated identically?
No. Your specific country, treaty position and any relevant EEA treatment matter. The applicable rates, deductions and filing position need an individual assessment.
Will you work with my adviser abroad?
Yes, where appropriate and with your agreement. We coordinate the Spanish documents and steps with your own qualified adviser, who remains responsible for advice and filings in their jurisdiction.
LET’S DISCUSS YOUR CASE
Would you like us to review your situation?
Tell us about your plans or concerns. We will connect you with the appropriate specialist in our team in Spain.
Send us your question through the contact form. We will connect you with the right specialist.
Go to the contact formThis is general information, to be applied to your circumstances and the rules in force. Sirejacob Legal & Tax advises on your matter in Spain. Foreign law and overseas filings are handled, where needed, with your own qualified adviser.