Martínez-Cardós Law Firm
Tax Advice for Non-Residents in Spain and the Beckham Law
Spanish Tax Services for Non-Residents and Expats
We are English-speaking tax lawyers in Madrid for non-residents and people moving to Spain. We determine your tax residence, file your Spanish tax returns (Non-Resident Income Tax and Form 210, Wealth Tax), advise on the tax side of property you own in Spain, plan your international tax position, handle applications for the Beckham Law regime and defend you before the Spanish Tax Agency in inspections, economic-administrative claims and court appeals. We also handle inheritances involving non-residents.
See also our pages on the Beckham Law and on inheritance for non-residents in Spain.
Our tax services for non-residents
- Determining Tax Status
- We analyze your personal situation and determine whether you are considered a tax resident in Spain according to current legislation. This classification is crucial for determining your tax obligations and applying the appropriate laws.
- Tax submission
- We will help you prepare and file the required tax declarations, such as the Non-Resident Income Tax (IRNR) and Wealth Tax declaration, if applicable. We will ensure that you comply with all tax requirements and take advantage of all available deductions and benefits. Form 151, commonly known as the Beckham Law.
- Real Estate Taxation
- If you own real estate properties in Spain, we will provide advice on both tax matters, purchase and sale of assets. We will inform you about the tax obligations related to the acquisition, ownership, and sale of properties, as well as the tax implications of renting any type of property. Form 210.
- International Tax Planning
- If you have assets or any income in countries other than Spain, we will help you optimize your tax situation nationally. Our experts in international tax planning will design strategies to minimize the overall tax burden and avoid double taxation.
- Representation and Defense against Tax Authorities in Spain
- If the Spanish Tax Agency opens an inspection or issues an assessment, we represent you in the inspection, in the economic-administrative claim and in the court appeal. We will work to protect your interests and negotiate on your behalf, ensuring that your rights are respected and that the law is correctly applied.
Defence for non-residents before the Spanish tax authorities: inspections, claims and court
We represent non-residents in any dispute with the Spanish Tax Agency (AEAT), from the first notice through to the courts.
- Tax inspections
- We review the notice of commencement, the scope and the deadlines, appear on your behalf, produce the documents, prepare the submissions and advise you before you sign the acta.
- Requests and limited reviews
- We answer AEAT requests and proposed assessments on Non-Resident Income Tax, Form 210, Wealth Tax or tax residence.
- Economic-administrative claims
- We challenge assessments and penalties through a recurso de reposición or a claim before the regional or central tax tribunal (TEAR or TEAC), and we apply to suspend payment where appropriate.
- Court appeals
- If the administrative route fails, we take your case to the Spanish administrative courts (contencioso-administrativo), applying for interim measures where needed.
Who this service is for
Property owners in Spain who live abroad, people who have left Spain but are still treated as resident by the AEAT, property sellers, non-resident heirs, investors and foreign companies with activity in Spain.
How we work
- 1
You send us the notice
We tell you which procedure it is and which deadline is running.
- 2
We set up the representation
We send you our fee proposal for the file and arrange the representation remotely.
- 3
We act on your behalf
We deal with the authorities or the courts and keep you informed in English or Spanish.
How we handle the Beckham Law (special regime for inbound workers)
- 1
Analysis of your financial situation
A thorough review of your assets and income to assess whether the special regime for inbound workers is the most advantageous option. In this strategy meeting we check your eligibility under the current Beckham Law requirements and work out the real tax saving compared with taxation under the progressive Personal Income Tax scale.
- 2
Establishing your tax residence in Spain
We prepare all the official documentation needed to evidence your change of tax residence before the Spanish Tax Agency. We coordinate your registration with Social Security and the filing within the maximum legal deadline of six months, so that your status as a tax resident under the special regime is recognised without delay.
- 3
Preparing the application and supporting documents
We gather and organise everything required: employment contracts, certificates showing you were not previously resident, evidence of the reason for your move and statements of foreign income. We adapt the application to your professional circumstances and make sure every document meets the tax and administrative standards, to avoid rejections or requests for further information.
- 4
Filing with the Spanish Tax Agency
We file the application with the Spanish Tax Agency within the statutory deadline and follow it up until it is resolved. We deal with any additional request and with all official correspondence, and we obtain the certificate confirming that you are covered by the regime, a key document for your taxation during up to six consecutive years.
FAQs: Tax Advice for Non-Residents
How do I know if I am tax resident in Spain?
As a general rule, you are resident if you spend more than 183 days in Spain in the calendar year or if your main centre of business or economic interests is in Spain (Article 9 of the Personal Income Tax Act). We analyse your circumstances and confirm your obligations.
Which tax returns does a non-resident file in Spain?
Non-Resident Income Tax on income obtained in Spain, usually through Form 210 (for example on rental income or the sale of a property), and Wealth Tax where it applies.
What is the Beckham Law and who can apply?
It is Spain’s special regime for inbound workers (Article 93 of the Personal Income Tax Act). If you move to Spain for work and have not been resident in the previous five years, you can be taxed under non-resident rules in the year of the move and the following five, at 24% on the first €600,000 of employment income. See our Beckham Law guide.
Can you represent me before the Spanish Tax Agency?
Yes. We represent you before the Spanish Tax Agency in inspections and requests, and in any later economic-administrative claim or court appeal, without you having to travel to Spain.
I live outside Spain and a Spanish tax inspection has been opened. What should I do?
Send us the notice before you respond: we tell you which procedure it is and which deadline is running, and we take over your representation. Our guide to Spanish tax inspections explains how it works.
Can you appeal a Spanish tax assessment or penalty?
Yes. We prepare the recurso de reposición or the claim before the TEAR or TEAC, apply to suspend payment where appropriate and, if needed, go to the Spanish administrative courts.
Lawyers specialised in this area
Martínez-Cardós Bada, MarioLawyer. Master's Degree in Stock Markets. Tax and inheritance consultancy. Real estate law.View profile
Martínez-Cardós Ruiz, María PurificaciónLawyer practising since 1985. Tax advisor. Tax and inheritance law.View profile
Martínez-Cardós Bada, JoséLawyer. Advising on immigration and tax matters.View profile