Tax residence
Presence, interests, family links, treaty rules and evidence.
International tax
Spanish tax clarity for cross-border situations.
Support for individuals and companies with Spanish tax residence, assets, activity or reporting obligations.
Scope
A practical first layer for international tax decisions.
Cross-border matters should be ordered by residence, assets, income, documents and timing before a position is taken.
Foreign assets
Reporting duties, financial portfolios and property outside Spain.
Corporate activity
Spanish presence, permanent establishments and intragroup flows.
Canary Islands
REF Canarias, relocation and business presence on the islands.
Scope of the information
General guidance, reviewed against the facts of each case.
The information helps identify relevant Spanish tax issues but does not replace a review of residence, assets, deadlines, documents and treaty position.