Leaving Spain or changing circumstances

Review your Spanish tax position when plans change

Leaving Spain, changing your work situation or experiencing a major personal or financial change can affect your Spanish tax position. The consequences depend on the facts, timing and applicable rules, including whether you continue to have Spanish tax residence or filing obligations.

AlbeaTax advises individuals and families on the Spanish tax aspects of these changes and can coordinate with your tax advisor abroad with your authorization.

Plan a departure from Spain

Before leaving, it is useful to review the expected departure date, work and income arrangements, assets and continuing connections with Spain. We can assess the Spanish tax questions relevant to your circumstances and identify filings or communications that may need attention.

Review your position under the Special Tax Regime (Beckham Law)

If you are covered by the Special Tax Regime (Beckham Law), a departure or change in circumstances may affect your position under the regime. We can review the facts and advise on the applicable Spanish procedure. Form 149 is used for relevant communications concerning the regime, including waiver, exclusion or the end of a qualifying assignment where applicable. The correct step depends on your individual circumstances.

Consider ongoing Spanish obligations

Moving away does not necessarily resolve every Spanish tax question. Depending on your circumstances, you may need to consider Spanish-source income, assets, tax returns or informative reporting such as Form 720 (Modelo 720). We can review which matters may apply and explain the Spanish filings included in our agreed scope.

Coordinate the cross-border transition

With your authorization, we can share relevant information with your CPA or tax advisor abroad, coordinate with tax advisors in other countries and arrange virtual meetings to clarify questions or confirm transactions. We can provide copies of the Spanish documentation filed within our agreed scope and explain each concept.