Spain Relocation is an independent private consulting firm — not a government agency and not affiliated with the Spanish government, embassies, or consulates. Learn more

Spain Tax & Accounting Support for US and UK Expats

Practical guidance and hands-on support for US and UK citizens navigating Spanish tax residency, autónomo registration, the Beckham Law regime, bookkeeping, crypto reporting, and VAT/IVA obligations.

Our licensed asesores fiscales handle your Spanish tax residency assessment, autónomo or company registration, Beckham Law application, and ongoing filings end-to-end, coordinated with your US or UK reporting obligations.

Licensed GestoríaBarcelona-based teamUS & UK specialists
Book a Free Consultation

Overview

Moving to Spain changes your tax position the moment you cross the residency threshold — and the rules differ sharply depending on whether you're an employee, a freelancer, a business owner, or an investor. Spain taxes residents on worldwide income, layers in wealth and asset-reporting obligations that don't exist in the US or UK, and offers a handful of special regimes (like the Beckham Law) that can meaningfully reduce your liability if you qualify and apply on time.

For Americans, Spanish tax obligations sit on top of — not instead of — ongoing US filing requirements (FBAR, FATCA, worldwide income reporting to the IRS). For Britons, HMRC reporting continues in parallel, non-dom status doesn't travel with you to Spain, and pension transfers involve their own set of rules. Getting the sequencing and paperwork right in your first year in Spain avoids the most common and costly mistakes.

Not personalized advice. This section provides general information about Spanish tax rules as they apply to typical relocation scenarios. It is not personalized tax or legal advice — your situation should be reviewed by a licensed tax advisor (asesor fiscal) or attorney before you file anything or make decisions with financial consequences.

Explore Tax & Accounting Topics

Tax Residency in Spain

How the 183-day rule and other residency tests work, and what worldwide income taxation means in practice.

Beckham Law (Special Tax Regime)

A flat 24% rate on Spanish-source income for qualifying new arrivals, instead of progressive IRPF rates up to 47%.

Autónomo Registration

How to register as a self-employed freelancer, what social security contributions look like, and the tarifa plana discount.

Monthly Accounting & Bookkeeping

Ongoing compliance for autónomos and small companies: quarterly filings, invoicing rules, and annual returns.

Crypto Tax Declaration

How Spain taxes crypto gains and income, and the Modelo 721 reporting obligation for holdings abroad.

VAT/IVA & ROI Registry

IVA rates, invoicing obligations, and registering for intra-EU trade through the ROI/VIES system.

Who This Section Is For

SituationRelevant pages
Remote employee or digital nomad relocating to SpainTax Residency, Beckham Law
Freelancer or contractor planning to invoice from SpainAutónomo Registration, VAT/IVA & ROI, Bookkeeping
Investor with crypto or foreign brokerage holdingsCrypto Tax, Tax Residency
Small business owner needing ongoing complianceBookkeeping, VAT/IVA & ROI

FAQ

Do I have to pay Spanish tax if I'm still paying tax in the US or UK?

Potentially yes, on both sides — but Spain has double-taxation treaties with both the US and the UK designed to prevent the same income being taxed twice outright. In practice this usually means claiming foreign tax credits rather than full exemption. US Note that as a US citizen, you must file a US federal return every year regardless of where you live, reporting worldwide income to the IRS — becoming a Spanish tax resident does not remove this obligation. UK UK citizens who become Spanish tax residents generally stop being UK tax resident, but HMRC reporting obligations for UK-source income (rental property, pensions, etc.) typically continue under the UK-Spain treaty.

When does Spain consider me a tax resident?

The main test is spending 183 or more days in Spain in a calendar year, with any part of a day generally counting as a full day present. Spain also applies a "center of economic interests" test and a family-residence presumption. See our Tax Residency page for the full breakdown.

What's the difference between the Beckham Law and standard IRPF taxation?

The Beckham Law is an optional special regime for qualifying new arrivals that taxes Spanish-source income at a flat rate instead of Spain's standard progressive scale, and generally excludes most foreign income from Spanish taxation for the years it applies. It has strict eligibility conditions and a tight application deadline — see the Beckham Law page for details.

Do I need an accountant if I'm just a freelancer with a few clients?

Spain's quarterly filing system (VAT, income tax withholdings, social security) makes ongoing bookkeeping close to mandatory in practice for any autónomo, even with a simple client base. Missing a quarterly deadline can trigger penalties independent of whether tax was actually owed. See Accounting & Bookkeeping.

US Does becoming a Spanish tax resident affect my FBAR or FATCA obligations?

No — FBAR (FinCEN Form 114) and FATCA (Form 8938) are US filing obligations tied to your US citizenship, not your country of residence. If you hold foreign financial accounts, you continue reporting them to the US Treasury and IRS regardless of where you live. Spanish tax residency adds separate, additional Spanish reporting obligations (such as Modelo 720 for foreign assets) — the two systems run in parallel, not instead of each other.

UK I'm moving to Spain — does UK non-dom status still help me?

No. UK non-domiciled status was abolished from 6 April 2025 and replaced with a residence-based system, and in any case non-dom status only ever applied to UK tax residents. Once you're tax resident in Spain, your position is governed by Spanish tax law and the UK-Spain double taxation treaty, not by any UK non-dom arrangement.

Not sure where your situation fits?

Book a free consultation and we'll walk through your residency status, registration needs, and which Spanish tax regime applies to you.

Book Free Consultation