STRATEGIC, TRANSPARENT AND RELIABLE
Structuring, Planning and Compliance for International Companies
Managing taxes in Spain requires more than filing returns, it requires strategic planning, technical accuracy and a clear understanding of local and international tax rules.
We provide practical tax advisory and compliance support in Spain, with a team focused on the needs of international companies, entrepreneurs and private clients.
Contact us for a free consultation to review your tax position, reporting obligations and opportunities for improvement in Spain.
EFFECTIVE SUPPORT AND PLANNING
We support clients with the full tax advisory and compliance cycle in Spain. The work starts by understanding your activity, ownership structure, cross-border flows and personal or corporate objectives, so the advice is practical and aligned with your situation.
We assist with Spanish tax planning, corporate income tax, VAT, withholding taxes, international taxation, transfer pricing, tax residency and recurring compliance obligations. We help you identify risks, reduce uncertainty and make informed decisions before problems arise.
Finally, we coordinate with accountants, lawyers, auditors and tax authorities where needed. Our team combines technical tax knowledge with business sense, helping you remain compliant while structuring your affairs efficiently and sustainably.
EFFECTIVE SUPPORT AND PLANNING
We review your personal, corporate or group structure and assess how Spanish tax rules apply to your situation. We identify practical planning opportunities, reduce unnecessary exposure and help design a structure that supports your commercial and financial objectives.
We advise on the correct treatment of corporate income tax, VAT, withholding taxes and related Spanish tax obligations. We review transactions, invoices, contracts and reporting positions to ensure filings are accurate, consistent, defensible and properly supported by documentation.
We support clients with tax residency, double tax treaty matters, permanent establishment risks, transfer pricing and international ownership structures. We help you understand how Spanish rules interact with foreign tax systems and corporate holding structures.
We prepare and review Spanish personal income tax returns for residents and non-residents, including foreign income, investments, property, pensions and special tax regimes. We check key deductions and reporting obligations, so your declaration is accurate, complete and filed on time.
FREQUENTLY aSKED QUESTION
Accounting and tax filing covers the operational compliance cycle: bookkeeping, VAT returns, corporate tax declarations and annual accounts — the recurring obligations that must be met correctly and on time. Tax advisory is the strategic layer: structuring decisions, cross-border planning, transfer pricing, tax residency analysis and identifying how Spanish rules interact with your international setup. The two services are complementary but serve different purposes, and many companies need both.
It can, and the threshold is lower than most international companies assume. A permanent establishment arises when a company has a fixed place of business in Spain through which its activity is wholly or partly carried out — but the concept can extend to dependent agents, local employees with authority to conclude contracts, and in some cases digital presence. The consequences are significant: income attributed to the permanent establishment becomes taxable in Spain at the standard corporate income tax rate. We assess your structure and activities to identify and manage this risk before it becomes a problem.
Spanish tax law requires documentation of all transactions between related parties — including intragroup services, loans, royalties and management fees — that exceed €250,000 at market value during the tax period. Transactions with entities resident in tax havens must always be documented regardless of amount. Non-compliance exposes the group to adjustments, penalties and reputational risk during inspections. We advise on documentation requirements, arm’s length pricing and the preparation of transfer pricing files appropriate to your group’s size and structure.
The Special Expatriate Tax Regime — commonly known as the Beckham Law and filed via Modelo 151 — allows qualifying individuals who move to Spain to be taxed as non-residents for up to six years. Income up to €600,000 is taxed at a flat rate of 24%, with a higher rate applying above that threshold, and foreign-sourced income other than employment income is generally excluded from Spanish taxation. Since 2023, eligibility has been extended to directors of limited companies, entrepreneurs of innovative companies, digital nomads and direct family members. The application must be filed within six months of establishing tax residency in Spain, and the regime is only available to those who have not been tax resident in Spain in the previous ten years. The applicable rate above €600,000 and the interaction with specific double tax treaties require case-by-case analysis — contact us to assess your specific situation.
Dividends paid by a Spanish subsidiary to a foreign parent company may be subject to Spanish withholding tax, at a rate that depends on the applicable double tax treaty between Spain and the parent’s country of residence, and on the ownership structure. For qualifying EU groups, the EU Parent-Subsidiary Directive may eliminate or significantly reduce withholding. When a holding company structure meets the requirements of Article 21 of the Spanish Corporate Income Tax Act, dividend distributions at the holding level may benefit from a 95% exemption. The applicable treatment depends on the specific structure, ownership thresholds and treaty provisions — we analyse the optimal configuration for your group before decisions are made.
Modelo 720 is an annual informative declaration of assets held abroad, required from Spanish tax residents whose foreign assets in any single category — real estate, financial accounts or securities — exceed €50,000. It applies to individuals, not to Spanish companies themselves, but directors and shareholders of Spanish subsidiaries who are tax resident in Spain must assess their personal obligation carefully. Failure to file, or filing incorrectly, can trigger significant penalties. Individuals who qualify for the Beckham Law (Modelo 151) are exempt from this obligation during the period the regime applies.
Yes. We conduct structured reviews of existing corporate and personal tax positions for international clients operating in Spain — covering residency classification, intercompany arrangements, withholding tax positions, treaty application and compliance gaps. The objective is to identify risks before the tax authorities do, and to surface structuring opportunities aligned with your commercial objectives. These reviews are particularly valuable for companies that have grown their Spanish presence gradually without a coordinated tax strategy.
EFFECTIVENESS AND CONTINUOUS SUPPORT
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