International tax and non-residents in Malaga and Marbella

Owning a home on the Costa del Sol, receiving a pension from abroad or moving your life here has tax consequences in Spain and in your home country. We explain when you are tax resident, which taxes apply to you and how to avoid paying twice on the same income.

We are tax advisers and chartered administrative agents. We prepare returns for residents and non-residents in English, Spanish, Russian and Romanian.


Are you tax resident in Spain?

Under article 9 of Law 35/2006 on Personal Income Tax, you are resident if you spend more than 183 days of the calendar year in Spain, or if the main centre of your business or economic interests is here. Residence is also presumed if your non-separated spouse and minor children live in Spain. If another country also treats you as resident, the double taxation treaty applies.

If you are resident

You pay Spanish income tax on your worldwide income: pensions, rents, investments and gains, wherever they arise. We prepare your annual return and apply the international double taxation relief.

Inbound workers regime (Beckham Law)

If you move to Spain for work, you can choose to be taxed under Non-Resident Income Tax in the year you move and the following five years (article 93 of the Personal Income Tax Law). The option is made on form 149 within six months of registering with Social Security.


Abogada de Asecontex asesorando a clientes extranjeros en una reunión en Marbella

If you are not resident

You are taxed only on income arising in Spain, under Non-Resident Income Tax (Royal Legislative Decree 5/2004).

  • If you let your property: rental income is declared on form 210.
  • If the property is empty or for your own use: deemed rental income, also on form 210.
  • If you sell a property: the buyer withholds 3% of the price (form 211) and you declare the gain on form 210.

The Spanish Tax Agency has changed the form 210 deadlines for rental and deemed income. We track every deadline for you.

Assets abroad: form 720

If you are tax resident and hold accounts, securities or property outside Spain worth more than 50,000 euros in any of those categories, you must file form 720 between 1 January and 31 March. Law 5/2022 removed the special penalty regime after the EU Court of Justice ruling of 27 January 2022, but the obligation remains.

Inheritances and gifts: form 650

When the deceased, the heirs or the assets are in different countries, Spanish Inheritance Tax has its own rules. Non-residents can apply the rules of the Spanish region with which there is a connection (second additional provision of Law 29/1987), and in Andalusia this can greatly reduce the tax.

FAQ

Do I have to file if I only own an empty home?

Yes. Even if you do not rent it out, a non-resident owner declares deemed income every year on form 210.

Can you represent me before the tax authorities if I live abroad?

Yes. We act as your representative before the Spanish Tax Agency and manage payments with you.

Do you advise on my home country's taxes?

We do not advise on other countries' laws, but we coordinate with your adviser there to apply the treaty correctly.

Request a quote

Tell us about your case and we will send you a quote. Phone +34 952 42 82 85 · WhatsApp +34 622 176 870 · info@asecontex.com