Residents (Residents)
Non-Residents (Non-Residents)
Tax Planning
Real Estate Law
Civil and Commercial Law
Residents
Your lawyers and tax advisors in Spain
If your main tax residence is in Spain ("Resident"), you will generally be considered as having limited tax liability in Germany, as you are now subject to taxation on your worldwide income in Spain. The resulting tax obligations can generally be summarised as follows:
- Tax returns: All individuals subject to unlimited tax liability in Spain (residents), regardless of their nationality, must file annual tax returns. For private individuals, particular attention must be paid to the Personal Income Tax return (IRPF) and the Wealth Tax return (IP), which remains applicable in certain cases.
- Gifts and inheritances: If you receive gifts or inheritances, the corresponding Gift and Inheritance Tax (ISD) must be paid, which varies depending on the Autonomous Community.
- Information obligation regarding assets abroad: Since 2012, Spanish tax residents have been required to report their assets located abroad. This obligation is fulfilled by filing a specific information return separate from the income tax return.
- Special taxation for 5 years under the "Beckham Law" (Article 93 of the Spanish Personal Income Tax Law).
As Spanish tax advisors, we not only take care of filing your tax returns, but also represent you before the Spanish Tax Agency through our firm as your appointed tax representatives. Through this appointment, we receive all relevant notifications electronically at our office and can directly represent you in all matters.
In this section you will find detailed information about the different taxes (Modelos), our service agreements, as well as information on how to determine whether you are considered a tax resident in Spain.
Non-Residents
All relevant taxes applicable to non-residents.
Even as a non-resident, you may be subject to withholding taxation in Spain under certain circumstances. This generally applies in connection with real estate, assets or employment activities carried out in Spain. In practice, the following taxes and situations are particularly relevant:
- Use for own purposes of real estate located in Spain.
- Rental of real estate located in Spain.
- Sale or transfer of assets located in Spain.
- Inheritance of assets located in Spain.
- Investment income obtained from Spain.
- Taxation on assets located in Spain.
As Spanish tax advisors, we not only take care of filing your tax returns, but also represent you before the Spanish Tax Agency through our firm as your appointed tax representatives. Through this appointment, we receive all relevant notifications electronically at our office and can directly represent you in all matters.
In this section you will find detailed information about the different taxes (Modelos), our service agreements, as well as information on how to determine whether you are considered a tax resident in Spain.
Tax Planning
Your lawyers and tax advisors in Spain
For people relocating to Spain, the mild climate, peaceful lifestyle and friendly people are often the main reasons for choosing Spain as their new home. However, it is frequently only discovered too late that, once Spanish tax residence is established, worldwide income must generally be declared and taxed in Spain, which in many cases may lead to significant consequences or even the decision to return to the country of origin. In order to allow you to make an informed decision regarding your future main residence, we offer a specific tax analysis tailored to your personal situation, including a calculation of the expected tax burden (income, wealth, etc.).
All our calculations take into consideration the place of residence in Spain, possible child allowances, potential joint taxation (tributación conjunta), as well as the age of the children. In addition to calculating income tax, we analyse your assets in order to advise you specifically on possible obligations regarding Wealth Tax and reporting obligations for assets held abroad (Modelo 720), cryptocurrencies (Modelo 721), etc.
Real Estate Law
Your lawyers and tax advisors in Spain
Our law firm assists you with all matters relating to your property in Spain. Regarding the purchase of real estate, we not only handle the entire purchase process with sellers, notaries, Land Registry, etc., but also provide you with a legal and tax review of the property beforehand.
- Due diligence before purchase.
- Handling of the real estate purchase process.
- Personal use of the property.
- Rental of your property.
As Spanish tax advisors, after the purchase we not only handle the filing of the relevant tax returns for you, but also represent you before the Spanish Tax Authorities through our firm as your appointed tax advisors. Through this appointment, we receive all relevant notifications electronically at our law firm and can directly represent you in all matters.
In this section you will find detailed information about the different aspects of property ownership as well as our service agreements.
Civil and Commercial Law
Your lawyers and tax advisors in Spain
Civil law, also known as private law, regulates the legal relationships between private individuals, including companies. Although it covers different areas such as contract law, family law, inheritance law and property law, in this section you will find all legal areas that directly concern relationships between private individuals and in which our law firm can provide assistance.
Legal areas such as tax law, administrative law, criminal law, commercial law, corporate law, company law, etc. can be found in their corresponding sections.
(+34) 951 12 13 06
(+34) 951 12 00 69
Office hours:
8:30 - 13:00
14:00 - 16:00
(Fridays until 1 o’clock)
Appointment:
Make your appointment
info@sspartners.es
Office in Málaga
