Frequently Asked Questions — Spanish Tax Law

You become a Spanish tax resident if you spend more than 183 days in Spain during a calendar year (1 January–31 December). Spending 183 days or fewer will not trigger residency on the day-count test alone. However, Spain also has a second, independent test — the "centre of vital interests" test — which can make you tax resident even if you spend fewer than 183 days in Spain. If your spouse and minor children live in Spain, or your primary business and economic decision-making is centred in Spain, the AEAT can assert residency regardless of your personal day count. See our complete tax residency guide for a full analysis of both tests.

The 183-day rule is Spain's primary test for tax residency under Art. 9 LIRPF. Key points on how the count works:

Calendar year, not rolling 12 months. The count runs from 1 January to 31 December of the relevant year — not a rolling 12-month window. Both the day of arrival and the day of departure count as Spanish days. Sporadic absences (ausencias esporádicas) do not break the count unless you can prove you were tax resident in another country during those periods — a certificate of fiscal residency from the other country is required. The AEAT has access to airline passenger data, Schengen border records, bank transaction data, and hotel records and applies the count rigorously. If you are under inspection, the burden of proving days outside Spain falls on you.

Even if you spend fewer than 183 days in Spain, you are treated as a Spanish tax resident if Spain is the main centre or base of your economic activities or interests — for example, your primary business operations, investment portfolio management, or economic decision-making is based in Spain. Additionally, under Art. 9.1(b) LIRPF, if your non-legally-separated spouse and minor children habitually reside in Spain, there is a legal presumption that you are also tax resident in Spain — regardless of how many days you personally spend there. This "family presumption" catches many internationally mobile individuals who intend to live abroad while their family is in Spain. The presumption can be rebutted, but only with positive evidence of tax residency in another country.

Spain uses a full-calendar-year IRPF assessment with no formal "split-year" treatment equivalent to the UK's statutory residence test provisions. If you become Spanish tax resident in a given year — for example by exceeding 183 days before 31 December — you are treated as tax resident for the entire calendar year, including income earned before you arrived. Double tax treaties with your prior country of residence normally provide relief for income taxed in both countries, but you must actively claim treaty protection and document the position. A common and effective planning strategy is to arrive on 1 July or later in the intended move year, ensuring you cannot physically accumulate more than 183 days in Spain in that calendar year regardless of subsequent activity.

Yes. Property ownership does not automatically confer Spanish tax residency. However, as a non-resident property owner you have important Spanish tax obligations: you must pay IRNR (Impuesto sobre la Renta de No Residentes) annually. For property you use personally (not rented), IRNR is due on an imputed income amount — typically 1.1% of the cadastral value, taxed at 19% for EU/EEA residents or 24% for non-EU residents. If you rent the property, IRNR applies to actual rental income, filed quarterly. The property's value may also form part of the Spanish Wealth Tax base for non-residents who own Spanish-sited assets.

Empadronamiento is registration with the local Ayuntamiento (town hall) — a municipal administrative requirement for accessing local services, schools, and healthcare. It is entirely separate from tax residency, which is determined by the AEAT based on the objective tests in Art. 9 LIRPF (physical presence and centre of vital interests). You can be empadronado without being a tax resident, and you can be a tax resident without being empadronado. However, the AEAT does receive empadronamiento data from municipalities and can use it as evidence of Spanish presence. Many people mistakenly believe that delaying empadronamiento avoids tax residency — it does not: the 183-day count runs from physical presence, regardless of administrative registration.

The Beckham Law (Art. 93 LIRPF, formally the régimen especial de tributación de impatriados) allows individuals who relocate to Spain for qualifying reasons to be taxed at a flat 24% rate on Spanish-source income up to €600,000, rather than standard IRPF progressive rates (which reach 47% nationally and up to 54% in some autonomous communities). The regime lasts for the year of arrival plus five further fiscal years. To qualify you must: (1) not have been a Spanish tax resident in any of the five preceding years; (2) relocate for a qualifying reason (employment, secondment, startup founder, remote work for a foreign employer, highly qualified professional services, or qualifying investor activity); and (3) actually carry out the qualifying activity in Spain. The regime's name derives from David Beckham, who used it when he joined Real Madrid in 2003.

The 24% flat rate applies to Spanish-source employment income (rentas del trabajo) up to €600,000 per year. Income above €600,000 is taxed at 47%. Capital gains, dividends, and interest are taxed at the savings-income rates (19–28%) — broadly the same as under the general IRPF regime. The second major advantage of the Beckham Law is the treatment of foreign-source employment income: income from work physically performed outside Spain for a non-Spanish employer is generally excluded entirely from Spanish taxation. Executives who maintain some international work activity can therefore keep part of their income completely outside the Spanish tax base.

Not as a general autónomo providing services to Spanish clients. The Beckham Law requires a specific qualifying reason for relocation: employment under contract with a Spanish entity, secondment by a foreign group company, director appointment, startup founder activity, remote work for a non-Spanish employer (the "digital nomad" category introduced by the 2023 Startup Law), or highly qualified professional services to qualifying startups or R&D entities. A general freelancer billing Spanish clients does not qualify. However, if you work remotely for non-Spanish employers or clients while physically based in Spain and obtain the Digital Nomad Visa, the remote-worker category may well apply. The facts of your specific situation must be assessed carefully before filing.

You apply by filing Modelo 149 with the AEAT within six months of your first day of qualifying activity in Spain. This deadline is strictly enforced — the AEAT consistently rejects late applications and no discretionary waiver exists. The application must be supported by evidence of your qualifying activity: employment contract, secondment letter, startup registration certificate, or equivalent. Once accepted, the AEAT issues a certificado de confirmación that allows your Spanish payor to apply the 24% withholding rate. Annual returns are then filed on Modelo 151 (instead of the standard Modelo 100). Jacob Salama prepares and files both Modelo 149 and Modelo 151 for clients — contact us immediately if your start date in Spain is approaching.

No. The six-month deadline is a hard statutory deadline with no exceptions. Administrative Courts have consistently upheld rejections of late applications. If you have missed the deadline for your current qualifying activity, you would need to begin a new qualifying activity in Spain — a new employment contract, a qualifying startup formation, or a qualifying remote work arrangement — to restart the six-month clock from that new start date. This is why professional advice is essential before or immediately upon arriving in Spain. The financial cost of missing the deadline — paying 47% instead of 24% for up to six years — can be very substantial.

Following the 2023 Startup Law, accompanying family members — spouses or registered partners, and children under 25 (or any age if disabled) — may apply for the Beckham regime in their own right. Conditions: they must relocate to Spain at the same time as or after the primary applicant; they must satisfy the five-year prior non-residence requirement; and their total Spanish income must not exceed the primary applicant's Spanish income. Each family member must file their own Modelo 149 within six months of arriving in Spain. For dual-income professional households, this extension can produce very significant additional tax savings across the full six-year period.

No. The United States taxes its citizens on worldwide income regardless of residence — this is citizenship-based taxation under IRC §61. The Beckham Law reduces your Spanish liability but has no effect on your US filing obligations. The Spain-US Double Tax Treaty (1990) and the foreign tax credit (Form 1116) allow Spanish tax paid to offset US federal liability in many circumstances. However, for income that is excluded from Spanish tax under the Beckham Law (such as foreign-source employment income and foreign passive income), the position is more complex — the US will tax that income and there may be little or no Spanish tax to credit against it. Jacob Salama provides combined US/Spain analysis for US citizen clients, working in coordination with US-qualified tax advisers.

This is a critical and frequently misunderstood consequence of the Beckham Law. Because Beckham Law taxpayers are treated as non-residents for Spanish domestic IRPF purposes (they file Modelo 151, the non-resident return), they are generally not recognised as "tax resident in Spain" for the purposes of Spain's double tax treaties. Spain's Dirección General de Tributos has confirmed this in multiple binding rulings. The practical result: Beckham Law taxpayers cannot claim reduced withholding rates under Spain's treaties on income flowing from their home country — for example, reduced UK withholding on pension income or treaty-reduced rates on German dividends. This must be factored into the analysis before opting into the regime. See our article on Beckham Law and double tax treaties for a full analysis.

IRNR (Impuesto sobre la Renta de No Residentes) is Spain's income tax for non-residents. It applies to income arising from Spanish territory: rental income from Spanish property, capital gains on Spanish real estate, dividends from Spanish companies, interest from Spanish bank accounts, employment income from work performed in Spain, and directors' fees from Spanish companies. The standard IRNR rate is 19% for EU/EEA residents and 24% for non-EU residents. Special rates apply to dividends (19%), certain royalties and interest. Double tax treaties signed by Spain typically reduce or eliminate these rates — for example, the Spain-US DTA reduces dividend withholding, and the Spain-UK DTA eliminates withholding on interest.

For property you own personally (not rented): you must file an annual Modelo 210 return by 31 December of the year following the tax year. The taxable imputed income is 1.1% of the cadastral value (2% if not revised since 1994), taxed at 19% for EU/EEA residents. For rented property: IRNR is due quarterly on Modelo 210 within the month after each quarter-end. EU/EEA residents can deduct allowable expenses (interest, management fees, repairs, depreciation) against rental income; non-EU residents are taxed on gross rents. If you sell your Spanish property, the buyer must withhold 3% of the sale price as a payment on account and the seller files a final IRNR return within four months of the sale. Jacob Salama handles all IRNR compliance for non-resident property owners.

Yes. Non-residents who inherit Spanish assets are subject to Spain's Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax). Following EU Court rulings and subsequent Spanish law changes, EU/EEA non-residents are now entitled to apply the most favourable autonomous community rules — which in Madrid and Andalucía result in near-zero rates thanks to generous bonifications. Non-EU nationals (US citizens, UK nationals post-Brexit) pay under the national scale, which ranges from 7.65% to 34% before applying multipliers (which can push effective rates significantly higher for non-relatives inheriting large estates). Spain also imposes Plusvalía Municipal on inherited real estate. Pre-mortem asset planning and residency choices can dramatically reduce inheritance tax exposure.

Non-residents with Spanish-source income generally have IRNR filing obligations. If you own Spanish property (even if you don't rent it), you must file the annual imputed income return. If you receive rental income, Spanish dividends, or earn employment income from work performed in Spain, separate IRNR returns are required. The frequency and form of filing depends on the type of income. Failure to file can result in penalties, interest and late payment surcharges from the AEAT. In some cases — notably where Spanish tax is fully withheld at source — no separate filing is required. Where a double tax treaty applies, you may also need to reclaim excess withholding using the specific treaty reclaim procedures. Proper compliance from the first year of owning Spanish assets is strongly advisable.

Capital gains on the sale of Spanish property by a non-resident are subject to IRNR at 19% for EU/EEA residents and 24% for non-EU residents on the net gain (sale price less acquisition cost and allowable improvements). The buyer is legally required to withhold 3% of the total sale price and pay it to the AEAT — this is a payment on account against the seller's IRNR liability. The seller must then file a final Modelo 210 return within four months of the sale. If the 3% withholding exceeds the actual IRNR liability, the seller can claim a refund. Additionally, Plusvalía Municipal (municipal land value increment tax) is assessed by the local Ayuntamiento and is also due on the sale of Spanish property — the calculation methodology changed significantly in 2021.

Spain's Impuesto sobre el Patrimonio (Wealth Tax) applies to both residents and non-residents. Spanish tax residents are taxed on their worldwide net assets; non-residents are taxed only on Spanish-sited assets. The individual exemption is €700,000 (plus an additional €300,000 for the primary residence for residents). National rates range from 0.2% to 3.5% above that threshold. Critically, autonomous communities have the power to modify rates and exemptions: Madrid and Andalucía apply a 100% bonification (effectively zero Wealth Tax), while Catalonia imposes material charges. Where you choose to reside in Spain — or declare your Spanish-sited assets — can make a five- or six-figure annual difference to your Wealth Tax bill.

Modelo 720 is Spain's annual declaration of assets held abroad, filed by Spanish tax residents (not Beckham Law taxpayers) by 31 March of the year following the first year of residency. It covers three asset categories: (1) bank accounts outside Spain with an aggregate balance exceeding €50,000; (2) securities, investments, and life insurance policies held outside Spain exceeding €50,000; and (3) real estate outside Spain with a value exceeding €50,000. Once filed in the first year, subsequent filings are only required when a category value has increased by more than €20,000, or when a new asset is acquired. Beckham Law taxpayers are exempt from Modelo 720 during their regime period.

Following the ECJ's February 2022 ruling (Case C-788/19) that Spain's original penalty regime was disproportionate, the penalties were significantly reduced by Law 5/2022. Current penalties: €100 per incorrectly declared item (minimum €1,500) for late filing, or €200 per item (minimum €3,000) for undeclared items. The old rule that treated undisclosed foreign assets as undeclared income taxable at the top IRPF rate plus a 150% penalty surcharge was abolished for EU/EEA assets. However, the underlying IRPF or sanction for the income underlying those assets may still be at issue. For assets held in non-cooperative jurisdictions (tax havens), more severe consequences remain. Voluntary compliance — filing a corrected or late Modelo 720 — significantly reduces exposure.

The Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF) is a national tax introduced in 2022 that applies to worldwide net assets exceeding €3,000,000. It was designed specifically to catch high-net-worth residents in Madrid and Andalucía who pay zero Wealth Tax under their regional bonifications. Rates are 1.7% on €3–5M, 2.1% on €5–10M, and 3.5% above €10M. Wealth Tax paid in any region is fully creditable against the ITSGF liability — so only residents in zero-Wealth-Tax regions face a net ITSGF bill. Despite being described as "temporary", the tax has been extended and remains in force as of 2026. It must be factored into pre-move planning for any individual with a net worth exceeding €3M.

Yes, if you are a Spanish tax resident. Under Art. 91 LIRPF, the income and gains of a foreign trust are attributed directly to Spanish-resident settlors or beneficiaries — regardless of whether distributions are made. US revocable ("grantor") trusts are treated as transparent: the settlor who retains control is treated as the owner of the trust assets, and all income is attributed to them annually. UK discretionary trusts are typically treated as distributions: distributions to Spanish-resident beneficiaries are taxed as income at the time of receipt, and the AEAT may also assess accumulated income within the trust. Trust assets may also require Modelo 720 declaration if you are treated as their beneficial owner. Pre-residency restructuring is often advisable before moving to Spain as a trust settlor or beneficiary.

Spain takes a "look-through" approach to trust taxation. For revocable or grantor-type trusts (common in US estate planning), the settlor who retains control is treated as owning all trust assets and is taxed on all income and gains annually under the attribution rules in Art. 91 LIRPF — even if no distributions are made. For genuinely discretionary trusts where the settlor has relinquished control, the AEAT treats distributions as income of the beneficiary at the time of receipt and may characterise accumulated undistributed income as deemed income. The character of the underlying income (capital gain, dividend, employment income) may be collapsed into a single income classification under Spanish domestic rules. The interaction with the Spain-UK and Spain-US double tax treaties is complex and highly fact-specific.

Foreign entities that lack legal personality or are treated as fiscally transparent in their home jurisdiction — such as US LLCs treated as disregarded entities or partnerships, or UK partnerships — are generally treated as fiscally transparent in Spain under Art. 86 and Art. 91 LIRPF. This means the underlying income and gains are attributed directly to Spanish-resident members. Liechtenstein foundations, Panama foundations, and similar offshore structures are subject to Spain's Controlled Foreign Corporation (CFC) rules and specific anti-avoidance provisions. The AEAT reviews the substance, control provisions, and beneficial ownership of foreign structures carefully. Structures that appear effective for asset protection or tax planning in their home jurisdiction may be fully transparent for Spanish tax purposes.

A Spanish tax resident who is a beneficiary of a foreign trust may be required to declare the trust assets on Modelo 720 if they are treated as the beneficial owner of the underlying assets. Whether Modelo 720 applies to a particular trust structure depends on: the nature of the trust (revocable vs. genuinely discretionary), the degree of control and vested interest the beneficiary holds, and how the structure is characterised under Spanish tax law. For vested interests in a revocable trust, Modelo 720 obligations are likely. For genuinely discretionary trusts with no vested entitlement, the position is less clear but should not be assumed to be exempt. This is an area where professional analysis before establishing Spanish residency — or before receiving an inheritance into a trust structure — is essential.

RSUs are taxed as employment income (rendimientos del trabajo) at vesting. The taxable amount is the market value of the shares on the vesting date, less any employee contribution. This income is subject to full IRPF progressive rates under the general regime — or the 24% Beckham Law flat rate if you are under that regime. If you vest RSUs while working partly in Spain and partly abroad, only the proportion attributable to Spanish work activity is subject to Spanish tax. The attribution is typically calculated by reference to the vesting period — the proportion of the vesting period during which you worked in Spain relative to the total vesting period. Getting this allocation wrong is one of the most common sources of AEAT disputes for internationally mobile employees.

Spain taxes Non-Qualified Stock Options (NQSOs) at exercise: the spread (market value minus exercise price) is treated as employment income and subject to IRPF. Incentive Stock Options (ISOs) are not specifically recognised under Spanish law and are generally treated identically to NQSOs for IRPF purposes, unless treaty provisions modify the position. A significant benefit available under general IRPF is the 30% reduction for "irregular income" (rendimientos irregulares) — applying to income generated over a period exceeding two years. This reduction is capped at €300,000 of taxable income and requires that options have not been exercised in the prior five years. This reduction is not available under the Beckham Law — another reason to carefully model both regimes before opting in.

When you cease to be a Spanish tax resident, Spain may assert an exit charge on unrealised gains in securities and certain other assets (under Art. 95 bis LIRPF) if the aggregate unrealised gain exceeds €100,000 or your shareholding in any company exceeds 25%. For share awards that have vested but not been sold, the taxable gain up to the date of departure may be included in your final Spanish IRPF return. Additionally, for awards that vest after your departure from Spain, the proportion of the vesting period spent in Spain may still be subject to IRNR in Spain as Spanish-source employment income — depending on the applicable double tax treaty. Careful exit planning in the year before departure is essential.

FBAR (FinCEN Form 114) must be filed annually by US persons who have a financial interest in, or signature authority over, foreign financial accounts with an aggregate value exceeding $10,000 at any point during the year. This applies to all US citizens and green card holders — including those living in Spain. Spanish bank accounts, brokerage accounts, and certain insurance or pension products must be reported by 15 April (with an automatic extension to 15 October). Separately, FATCA Form 8938 requires disclosure of specified foreign financial assets above higher thresholds. Penalties for wilful FBAR non-compliance can reach $100,000 per violation or 50% of the account balance. FBAR compliance must run alongside Spanish Modelo 720 compliance — both cover overlapping but not identical assets.

Yes. ESPP shares purchased at a discount are generally treated as giving rise to employment income at the time of purchase, equal to the discount received — this is treated as a benefit-in-kind under Spanish IRPF. On a subsequent sale, any additional gain (above the value at the time of purchase) is a capital gain taxed at savings-income rates (19–28%). The attribution of the employment income element between countries follows the same vesting-period approach as RSUs. If you are under the Beckham Law and the ESPP purchase occurs while you work in Spain, the discount benefit is Spanish-source employment income taxable at 24%. If part of the ESPP cycle was spent outside Spain, a proportionate allocation is required. FATCA reporting obligations for US citizens must also be considered for ESPP shares held in non-US plans.

The Convention between Spain and the United States for the Avoidance of Double Taxation was signed in 1990 and entered into force in 1991. It covers income taxes and allocates taxing rights over employment income, business profits, dividends (15% withholding, 10% for 10%+ corporate shareholders), interest (10%), royalties (10%), pensions, capital gains, and other income. A critical limitation: the treaty contains a Savings Clause (Art. 1(3)) that preserves the US right to tax its citizens regardless of treaty provisions — meaning US citizens in Spain cannot use the treaty to fully eliminate US taxation. The treaty does not cover Wealth Tax. A new US-Spain DTA has been under negotiation for many years but has not entered into force as of 2026.

Yes. The Spain-UK Double Taxation Convention was signed in 2013 and entered into force in 2014, replacing the 1975 treaty. It is a modern OECD-model treaty covering income taxes. Key provisions: dividends are subject to 15% Spanish withholding (0% for qualifying corporate shareholders with 10%+ participation); interest is fully exempt from withholding; royalties are subject to 5% withholding. A treaty tie-breaker provision applies where an individual qualifies as resident in both countries. UK pensions paid to Spanish residents are generally taxable only in Spain (not the UK), subject to claiming treaty exemption from HMRC. Employment income is taxable where work is physically performed. The UK-Spain DTA remains fully in force post-Brexit.

The Doppelbesteuerungsabkommen (DBA) between Germany and Spain was signed in 2011 and entered into force in 2012. Key provisions: employment income is taxable in the country where work is performed; German pensions paid to Spanish tax residents are generally taxable only in Spain (not Germany); dividends are subject to 15% withholding (5% for qualifying corporate shareholders); interest is taxable only in the state of residence (generally zero withholding). Individuals relocating from Germany must also address German exit obligations — including potentially exit tax on unrealised capital gains under §6 AStG if they hold significant shareholdings — before establishing Spanish tax residency. Jacob Salama works alongside German-qualified advisers to manage the full cross-border transition.

Under the Spain-UK Double Tax Treaty, UK pension income paid to a Spanish tax resident is generally taxable only in Spain — not in the UK. This means SIPP drawdown, personal pension annuities, and occupational pension income paid to a Spanish resident should be received free of UK income tax, subject to claiming exemption from HMRC (typically by completing form DT/Individual and registering with HMRC as a non-resident). The pension income is then included in your Spanish IRPF at progressive rates. A lump-sum pension commencement payment requires separate treaty analysis. Careful timing of beginning drawdown in relation to establishing Spanish residency — and coordination between Spanish and UK tax obligations — is important. The SIPP fund itself does not need to be transferred to a QROPS.

US citizens who become Spanish tax residents face dual obligations: Spanish IRPF (or Beckham Law) on income sourced in Spain and attributable to Spanish activity, plus US federal income tax on worldwide income. The foreign tax credit (Form 1116) allows Spanish tax paid to offset US liability in most cases — but the interaction can be complex where the Beckham Law excludes income from Spanish tax (creating a credit mismatch). Additionally: FBAR (FinCEN 114) requires annual reporting of foreign financial accounts; FATCA Form 8938 requires disclosure of specified foreign assets; Spanish bank and brokerage accounts report automatically to the IRS under the FATCA IGAs. US citizens with shareholdings in Spanish companies exceeding 10% may face additional PFIC and Subpart F issues. Jacob Salama provides combined US/Spain analysis for US citizen clients.

A paid international tax consultation is €150 for a 60-minute session, bookable directly via Calendly. This covers a thorough review of your cross-border position, an assessment of your options (including Beckham Law eligibility where relevant), and a clear explanation of what next steps and ongoing work would cost. For ongoing engagements — annual IRPF returns (Modelo 100 or 151), Modelo 720 filings, Beckham Law applications (Modelo 149), Wealth Tax returns, or transaction-specific advice — Jacob provides a written fee estimate before commencing work. There are no hidden fees or surprise billing. Initial enquiries and brief questions can be sent via the contact form at no cost.

Yes. The majority of Jacob Salama's clients engage entirely remotely — by video call, email, and WhatsApp. Consultations are conducted via Zoom or Google Meet. Documents are shared and signed electronically. AEAT filings are submitted electronically by Jacob on behalf of clients using the firm's digital representation credentials — no physical presence is required. Jacob works with clients based in the US, UK, Germany, Australia, and elsewhere who are planning a move to Spain, have existing Spanish tax obligations, or are dealing with AEAT enquiries from abroad. The consultation, engagement, and all compliance work — including Modelo 720, Modelo 149, Modelo 151, and IRPF returns — can be completed 100% remotely.

Jacob Salama provides advice and documentation in English, German, and Spanish. Clients from the US, UK, Ireland, Australia, Canada, Germany, Austria, and Switzerland engage entirely in their preferred language. Written advice, tax analysis memoranda, fee proposals, and client correspondence are produced in English or German as preferred. Jacob does not pass clients to junior staff — every engagement involves direct access to him personally. This is particularly significant in complex cross-border matters where legal precision in the right language is essential to the quality of the advice and the accuracy of AEAT representations.

Yes. Jacob Salama is a registered Spanish lawyer (abogado colegiado) with the Ilustre Colegio de Abogados de Málaga, Colegiado nº 11.294. He is authorised to practise law in Spain, provide legal and tax advice, represent clients before the AEAT, the Tribunales Económico-Administrativos (TEAR and TEAC), and the Spanish courts. He is not authorised to provide US, UK or German legal advice — his expertise covers Spanish tax law and the Spanish side of cross-border tax positions. For matters requiring foreign legal advice, Jacob works alongside recommended specialists in those jurisdictions. His practice is operated through SALAMA LEGAL SLP, based at Plaza Andalucía 6, 29620 Torremolinos, Málaga.

Jacob's clients are typically internationally mobile individuals and families with complex cross-border tax positions: US executives and tech employees relocating to Spain with RSUs, ISOs, or carried interest; UK nationals moving to the Costa del Sol or Barcelona with UK pensions, ISAs, and property; German, Austrian, and Swiss clients with German pensions and investment portfolios planning a move to Spain; digital nomads and startup founders seeking Beckham Law; trust beneficiaries and settlors with UK or US trust structures; non-residents with Spanish rental property who need IRNR compliance; and individuals under AEAT inspection challenging their tax residency or the validity of their Beckham Law election. Most clients come from the US, UK, Germany, Norway, Switzerland, the Netherlands, Belgium, and Australia.