When do I become a tax resident of Spain?

As a rule, when you spend more than 183 days in the country in a calendar year; additional criteria also apply. We will review your specific case.

What is the Beckham regime?

A special regime for some relocating individuals: a flat 24% rate on employment income within set limits and for a limited period. It is not for everyone — we assess eligibility individually.

Do you handle bookkeeping for autónomos and S.L. companies?

Yes — full support: bookkeeping, tax returns, reporting, and communication with the tax authorities.

Services in Spain · taxes & accounting

Taxes in Spain for Expats — returns and accounting

The tax question after relocating begins not with choosing a declaration form, but with determining tax status, income sources, and whether a person acts as an individual, an autónomo (self-employed worker), or through a company.

We take on difficult cases — even if you formally don't qualify

We don't turn people away: we find the legal basis and route that fit your situation — including past refusals, non-standard documents, and complicated circumstances. We guarantee the result: we work under a contract, payment is staged and tied to results, and in the event of a refusal we refund the full cost of our services, except for actual third-party expenses — government fees, translations, apostille.

Step 1. Determine tax residency.

Step 2. Classify income, assets, and business activity.

Step 3. Draw up a calendar of the specific declarations that apply to you, rather than copying someone else's.

Tax residency — the first fork in the road

The AEAT (Spanish Tax Agency) considers a person a tax resident of Spain if at least one of the domestic criteria is met: staying more than 183 days in a calendar year, or having in Spain the main centre or base of their economic activity or interests. There is also a rebuttable family presumption, which applies when a spouse and dependent minor children habitually reside in Spain.

So "I haven't lived here 183 days yet" does not automatically mean tax non-residency. Where two countries' claims conflict, the applicable double taxation treaty is analysed as well.

What changes once you are recognised as a resident

We take your Spanish taxes and accounting off your plate: we calculate, prepare, and file your returns on time, and support residents, non-residents, and companies — no fines, no unnecessary overpayments.

What We Do

You need to determine the year in which your residency changed, what income was received during the year, where tax has already been withheld on it, and whether there is an obligation to file the Renta (annual income tax return). The filing threshold depends on the composition and types of income; there is no single figure such as "below a certain amount you don't need to file" — the threshold is calculated based on your particular set of income sources.

Foreign assets — a separate track

Residents may have a reporting obligation under Modelo 720 in respect of certain foreign accounts, securities, rights, insurance policies and real estate. For virtual currencies held abroad within the meaning of the AEAT (Spanish Tax Agency) rules, there is Modelo 721. An informational declaration does not automatically mean that a separate tax is payable on the amount itself: the specific obligation is determined first.

The special regime under Article 93

For some people who become Spanish tax residents as a result of relocating on certain grounds, the special regime under Article 93 of the Ley IRPF (Personal Income Tax Act) may be available. It is not a "24% discount for any digital nomad". Eligibility for the regime and its economic effect are assessed on an individual basis; the option is notified via Modelo 149, and the return under the regime is filed using Modelo 151.

If you are an autónomo

In addition to personal IRPF, business obligations arise: registration with the tax authorities (form 036), registration with the social security system, invoices and invoicing, bookkeeping, IVA where applicable, and IRPF advance payments. You should not rely on another autónomo's calendar — the activity and the tax regime change the set of forms involved.

If you have an S.L.

A company is a separate entity with its own accounting and corporate tax cycle. On top of the owner's personal taxes come the company's bookkeeping, Impuesto sobre Sociedades (corporate income tax), possible IVA and withholdings, payroll and corporate actions. This is precisely why "setting up an S.L." and "running an S.L." are two different services.

What professional support looks like

Income tax (IRPF) and VAT (IVA) returns, non-resident tax.
Modelo 720/721 — foreign asset reporting.
Bookkeeping and reporting for autónomos and companies (S.L.).
Tax consultations, including on the Beckham regime.

Resident Taxes in Brief

Tax residency is determined primarily by spending more than 183 days a year in the country. Some relocating individuals qualify for the Beckham regime — a flat 24% rate on employment income within set limits. We will check what fits your specific situation.

Service Cost

Pricing is confirmed in a personal consultation

Preparation and filing of tax returns (IRPF, IVA, Modelo 720/721)
Bookkeeping for autónomos and S.L. companies
Support for residents and non-residents
Tax consultations and lawful tax optimization
Responses to inquiries from the tax authority (Agencia Tributaria)

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Government fees and direct third-party costs (notary, translations, insurance premiums) are billed separately as incurred.

How We Work

Diagnosis of your tax situation
Collecting data and documents
Preparing your returns and reports
Filing on time and ongoing support

What stays on your side

Hand over the source documents and accurate details of your situation — from there we do the work ourselves.
Pay the government fees and third-party services: translations, apostille, notary. These are paid directly and are not part of the case handling.
Appear in person where presence is required: fingerprinting, the consular interview, signing before a notary.
Tell us when something changes — address, job, family, letters from the authority: the timeline depends on it.

The procedures rest on the Reglamento de Extranjería (RD 1155/2024, in force since 20 May 2025) and, for citizenship, on the Código Civil; the official texts are published by the BOE. EuroGarant is a private firm: we are not a government body and are not affiliated with Extranjería, the National Police or the Spanish consulates. The decision on an application is made by the authority alone.

FAQ

When do I become a tax resident of Spain? As a rule, when you spend more than 183 days in the country in a calendar year; additional criteria also apply. We will review your specific case.
What is the Beckham regime? A special regime for some relocating individuals: a flat 24% rate on employment income within set limits and for a limited period. It is not for everyone — we assess eligibility individually.
Do you handle bookkeeping for autónomos and S.L. companies? Yes — full support: bookkeeping, tax returns, reporting, and communication with the tax authorities.

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