Those who plan to move or do business in Sapin shall remember about different tax rates for non-residents and residents. Tax status is selected on a case-by-case basis, but the tax liability of a resident includes charges on profits obtained anywhere in the world, while non-residents are charged on only income received in Spain. Residents are those who meet at least one of the following requirements: to reside in the country for at least 183 day; to conduct economic activities in Spain; to have permanently residing relatives (spouse, minor children).

Income tax is the main one, its rates are different for residents and non-residents. Besides, there are charges on ownership of real estate, transport and high-value property and assets, property transfer payments, and others. For individuals, a separate category of payments is provided, including income tax, VAT, tax on economic activities, etc.

Core taxes
for residents (individuals) include

  • Income tax (IRPF).
  • Capital Gains Tax (IP).
  • Inheritance and Gift Tax (ISD).
  • Luxury Tax (IP).
  • Real estate tax (IBI).

Core taxes
for residents (legal entities) include

  • Income tax (IS).
  • VAT (IVA).
  • Tax on Economic Activities (IAE).
  • Tax on Documented Legal Acts (AJD).
  • Tax on authorized capital transactions (IOS).

Spain Legal company provides tax consulting services for companies and individuals, both non-residents and residents. Our experts will advise on a fiscal status, correct income return, and which benefits are better to use. We undertake to fill out and file reports to save you from problems with the inspection authorities. With Spain Legal you can rely on qualified assistance of tax lawyers who will help optimize costs and mitigate all possible risks.

Our tax
advisor services include

  • Preparation and filing of real estate and income tax returns.
  • Fiscal planning and optimization.
  • Registration with the tax authorities, obtaining an identification number (NIE) and electronic certificates for signing documents.
  • Support in the tax and other government agencies/representation of your interests by proxy.
  • Assistance in registering a business of any form.
  • Accounting, consulting and audit for residents and non-residents.