View pdf Beckham Law: The DGT gives the green light to participation in foreign entities without a presence in Spain The Special Tax Regime for Inpatriates, popularly known as the “Beckham Law,” continues to be a very attractive regime in Spain. This regime allows individuals who acquire tax residence in Spain for professional reasons to be taxed under the Non-Resident Income Tax rules during the year of [...]
View pdf 20 January: Last day for non-residents to declare rental income in Spain We would like to remind you that next 20 January is the deadline for non-resident taxpayers, both individuals and entities, with property in Spain to declare their rental income through the Non-Resident Income Tax (IRNR) using form 210. In accordance with current regulations, the tax regime varies depending on the landlord's residence: Landlords [...]
View pdf Definition and obligations of large property holders in Spain and Catalonia Under Spanish law 12/2023, a large property holder is defined as any individual or legal entity that owns either: More than 10 urban residential properties, or More than 1,500 square meters of residential space (excluding garages and storage units). Autonomous communities are authorized to reduce this threshold to 5 properties in areas officially designated [...]
View pdf Mandatory Amicable Settlement Procedure Prior to Judicial Proceedings We would like to inform you of one of the main legal developments in judicial procedures in Spain, following the entry into force, as of April 3, 2025, of Organic Law 1/2025 of January 2, on measures to improve the efficiency of the Public Justice Service. This law establishes the obligation to attempt an amicable resolution of [...]
View pdf 2024 Income Tax Return - Special Regime for Inbound Taxpayers (Article 93 of the Spanish Personal Income Tax Act) ESCURA would like to inform you that the filing period has started for the 2024 Personal Income Tax return and Wealth Tax return for individuals who have opted for the special inbound regime known as the “Beckham Law.” Taxpayers covered by the special inbound regime must pay [...]
View pdf Income Tax Return. Wealth Tax. Solidarity Tax on Large Fortunes. 2024 ESCURA would like to inform you that the filing period for the 2024 Personal Income Tax (Impuesto sobre la Renta de las Personas Físicas) and Wealth Tax returns has begun. You may file these returns until June 30, 2025, unless you choose direct debit for the tax payment. In that case, the filing deadline [...]
View pdf Spanish tax residents with assets abroad exceeding 50,000 euros must file form 720 We remind you that the deadline for filing Form 720, the information return for assets and rights located abroad, is March 31, 2025. This filing is mandatory for all Spanish tax residents who hold accounts, securities, or real estate abroad with a combined value exceeding 50,000 euros. This tax reporting obligation regarding [...]
View pdf Recommendations for multinationals regarding the Ethical Channel Since the enactment of the “Ley 2/2023, de 20 de febrero, reguladora de la protección de las personas que informen sobre infracciones normativas y de lucha contra la corrupción”, entities with subsidiaries in Spain have encountered challenges in adapting their Ethical Channel to comply with the Spanish legislation. Spain's distinctive system of autonomous regions allows some regions to [...]
View pdf Personal Income tax return for the year 2023 - Special Tax Regime for impatriates art 93. Ley IRPF (Personal Income Tax Law) Índice ESCURA would like to inform you that the period for filing the Personal Income Tax Return and the Wealth Tax Return for 2023 has started for taxpayers under the special regime [...]
