Tax law

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Tax guidance for individuals in Spain

Are you moving to Spain or receiving income there? Then you will be dealing with Spanish — and often also Dutch — tax regulations. OTIS Legal Group helps you navigate this new reality clearly and without stress, using plain language and practical solutions.

Spanish Tax Law: What does it mean for you? 

When you live, work, or hold assets in Spain, tax obligations arise. It’s important to understand exactly which rules apply to your situation and how to avoid double taxation.

Our tax specialists guide you step by step and ensure full compliance with Spanish and international tax requirements.

OTIS: we make tax rules understandable.

The Netherlands-Spain tax treaty

Are you (partially) still tax‑liable in the Netherlands? Then your income may be taxable in both countries. The tax treaty between the Netherlands and Spain determines which country has the right to levy taxes — and on which part of your income.

OTIS assists you with:

• applying the tax treaty correctly
• applying double taxation avoidance deduction or progressivity exemption.
• aligning your tax returns in both countries
• obtaining a Spanish certificate of tax residence

This way, you avoid unpleasant surprises later.

Resident or non-resident: How will you be taxed?

If you spend more than 183 days per year in Spain, you are generally considered a tax resident. This means you pay Spanish taxes on your worldwide income. However, it must be taken in consideration other elements as:

• Wealth location.
• Family location.
• Tax Residency certificate issued by the Tax Administration.

Non‑residents are also subject to Spanish taxation when they own property in Spain or earn income there.

Spanish taxes are levied on three levels:

• National
• Regional (varies by autonomous region)
• Municipal

We clearly explain which taxes apply to your situation and how to manage them efficiently.

Wealth tax in Spain: Does it apply to you?

Do you have significant assets?

If so, you may be subject to Spanish Wealth Tax (Impuesto sobre el Patrimonio). This is an additional tax on top of income tax, levied on your net wealth.

As a Spanish tax resident, you pay wealth tax on your worldwide assets. Non‑residents pay wealth tax only on assets located in Spain, such as a second home.

Important to know:

• a general exemption applies (amount varies per region). The threshold exemption is different in every autonomic community
• rates increase progressively depending on your total wealth
• some regions (such as Madrid or Andalucía) offer favorable bonifications or even high threshold exemption

Because rules and exemptions differ per region, it is essential to have your situation assessed properly.

OTIS supports you with:

• determining whether you are liable for wealth tax
• making use of exemptions and regional benefits
• avoiding unexpected tax burdens

This ensures full clarity — and no surprises.

OTIS thinks ahead for you

Whether you are emigrating, investing, working, or doing business in Spain — you will always face tax regulations. That’s why we proactively share knowledge so you can make well‑informed decisions.

Our whitepapers offer practical guidance and clear examples, giving you full transparency about your fiscal position.

Click the links below to access our free whitepapers.

OTIS Whitepaper Company Law Spain – establishment of a Spanish entity 
OTIS Whitepaper Contract Law Spain 
OTIS Whitepaper Labouw Law Spain 

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Do you need a lawyer in Spain and think we are a good match?

Call us on 0034 93 272 50 98, ask for a video call or email us your direct question using the link below.

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