A specialist international tax practice — not a generalist firm. Every engagement is handled directly by Jacob Salama. No juniors, no hand-offs, no billing surprises.
Every matter follows a structured process designed around one principle: you always know where you stand, what the next step is, and what it costs.
We begin with a no-obligation video call. You describe your situation; Jacob listens carefully and asks the right questions. The purpose is mutual: to scope the matter accurately so you receive a precise quote — not a vague estimate — and so we can confirm whether this is work we are the right practice to handle. If we are not, we will say so plainly and, where possible, suggest who might be.
📅 Via Calendly — book online 24/7Before any billable work begins, you receive a written engagement letter setting out exactly what we will do, in what timeframe, and at what cost. We quote a fixed fee for defined deliverables — not an open-ended hourly rate. There are no billing surprises. If the scope changes materially, we discuss and agree the adjustment before proceeding. You are never presented with an invoice that exceeds what was agreed.
Fixed fee · No hourly billingWe send you a structured information request tailored to your matter — whether that is your employment contract, equity plan documentation, prior tax returns, corporate structure charts or treaty residency evidence. Documents are exchanged securely. Jacob reviews everything personally and will contact you if clarifications are needed. We do not outsource the review of your sensitive information.
Secure document exchangeThis is where the technical work happens. Jacob conducts a thorough analysis of your position under Spanish domestic law, the applicable double tax treaty and, where relevant, the tax law of your home country. The analysis draws on treaty text, DGT (Dirección General de Tributos) binding consultations, AEAT administrative criteria and, where necessary, case law of the Spanish courts including the Tribunal Supremo. Where there is genuine interpretive uncertainty, we tell you that too — along with our assessment of the risk.
Treaty research · DGT consultations · AEAT criteriaOur principal deliverable is a clear, written strategy memorandum. It explains your tax position in plain language, sets out the options available to you (including their relative merits and risks), recommends a course of action, and identifies any filing obligations, deadlines or compliance steps that follow. The memo is written in your language — English, German or Spanish — so that you can read, understand and act on it without needing to interpret legal jargon.
Written advice in your languageWhere implementation is included in the scope, we handle the execution: Modelo 149 (Beckham Law election), Modelo 720 (foreign assets declaration), Modelo 151 (annual IRNR return under the Beckham Law), IRPF returns, AEAT correspondence, voluntary disclosure filings, and coordination with your payroll team regarding withholding adjustments. We manage deadlines and communicate proactively — you do not need to chase us.
Modelo 149 · Modelo 720 · AEAT filings · Annual returnsMany of our clients return year on year for annual compliance, or contact us as their circumstances evolve — a new vesting event, a change in treaty residence, a question from the AEAT. Clients who have worked with us before receive continuity: Jacob already knows your file. Follow-up questions on matters already advised are handled efficiently, without starting from scratch each time.
Available for follow-up questions · Year-round supportWe advise on the full spectrum of cross-border tax issues for individuals and entities with a connection to Spain. Our specific areas of practice include:
Eligibility assessment, Modelo 149 application, Modelo 151 annual return, interaction with home-country tax.
183-day rule, habitual abode, centre of vital interests, double tax treaty tie-breaker analysis, exit taxation.
ISOs, NQSOs, RSUs, phantom shares, carried interest. IRPF, 30% reduction, FATCA interaction, cross-border planning.
US revocable trusts, UK discretionary trusts, Dutch cooperatives, Belgian coordination centres, Liechtenstein foundations. Modelo 720 and IRPF attribution under Art. 91 LIRPF.
Fixed-place, agency and home-office PE risk. BEPS Action 7 analysis. Corporate income tax, VAT and payroll consequences.
Comprobación limitada, actuaciones inspectoras, penalty reduction, appeals to TEAR, Audiencia Nacional and Tribunal Supremo.
Foreign asset reporting obligations for US citizens and Spanish residents. Late filing, voluntary disclosure, penalty mitigation.
Spain-US, Spain-UK, Germany-Spain, Netherlands-Spain, Belgium-Spain DTAs. Treaty interpretation, tie-breaker articles, competent authority procedures.
Late Modelo 720 filings, undisclosed foreign income, historic IRPF errors. Damage limitation before the AEAT discovers the issue.
All advice, written memos, correspondence and filings are available in:
We operate on a fixed-fee basis for all defined engagements. What this means in practice:
We are a specialist international tax practice. There are areas of Spanish law that we do not practise. Being clear about this saves everyone's time. We do not handle:
Property purchase, sale, title matters and notarial deeds. We advise on the tax implications of Spanish real estate transactions — not the transaction itself.
Contracts, dismissals, labour disputes or social security appeals. We do advise on the tax and PE implications of employment arrangements in Spain.
Visa applications, residence permits, NIE registrations or nationality proceedings. We advise exclusively on the tax implications of visa status and residency changes — not the immigration process itself.
Tax fraud or evasion criminal proceedings. Where a tax matter escalates to criminal territory, we will refer you to specialist criminal counsel.
If you are unsure whether your matter falls within our practice, the free 30-minute consultation is the right place to find out. We will tell you honestly.
Book your free 30-minute consultation. Jacob will review your situation, answer your initial questions, and give you a clear picture of what your matter involves and what it will cost — with no obligation.
The content on this website is for general informational and educational purposes only. It does not constitute legal or tax advice and does not create a lawyer-client relationship. Tax laws change frequently and their application depends on individual circumstances. Always obtain specific professional advice before taking any action based on content found on this site. Jacob Salama — Salama Legal SLP — is a registered Spanish lawyer (Colegiado nº 11.294, ICAMálaga) and is not authorised to provide US or UK legal advice.