A Spanish tax review for people moving from the United States, living in Spain or managing interests in both countries. Clear scope, written conclusions and coordination with your US adviser when authorised.
US citizens, green-card holders, retirees, families with US assets and owners or professionals considering work from Spain. The Spanish review starts with your actual residence, income, assets and intended decisions, not citizenship alone.
What we can review
Moving and tax residence
Review the relocation timeline, homes, family and economic links, prior residence and possible treaty conflicts. We identify the Spanish issues before a move, withdrawal or transaction; a visa or residence permit does not by itself settle the tax analysis.
Social Security and retirement accounts
Separate US Social Security, public-service pensions, private pensions, IRA, Roth IRA and 401(k) interests. The terms of each arrangement, contributions, distributions and treaty provisions require individual review.
Investments and reporting
Review the Spanish treatment of income and disposals, foreign tax paid, exchange-rate records and potentially relevant asset-reporting obligations. US reporting and Spanish reporting are separate questions.
Working or running a business from Spain
Examine where work and management actually take place, the contractual relationship and possible Spanish obligations. Coordination with a US tax professional may be needed for US returns, citizenship-based rules or state taxes.
Documents after engagement
The final list depends on the work contracted. Do not send sensitive documents with your initial enquiry; we agree a suitable secure channel after confirming the engagement.
Residence timeline and a summary of homes, family links and work locations.
Pension and account descriptions, contribution history and distribution statements relevant to the agreed review.
Investment, property and company records for the specific questions contracted.
Relevant tax returns, withholding certificates and your US adviser's existing analysis, shared through the agreed secure channel.
Individual analysis
US citizenship and treaty saving-clause exceptions can affect the coordination. We do not promise automatic treaty relief or that a US tax advantage will be recognised in Spain. US federal and state advice is not presented as an A&G qualification.
Questions before starting
Does US citizenship determine Spanish tax residence?
Not by itself. The Spanish review considers your actual residence circumstances and any relevant treaty conflict. US citizenship or green-card status can raise separate US questions that should be coordinated with your US professional.
Can I assume that a Roth IRA is tax-free in Spain?
No Spanish exemption should be assumed from the account name or its US treatment. The arrangement, contribution history, payments and applicable rules need an individual review before drawing a conclusion.
What should I review before working from Spain for a US company?
Start with where the work will actually take place, your contractual role, the relocation timeline and any management responsibilities. The agreed Spanish tax review does not automatically include immigration, payroll, social-security or US compliance work.
Does the treaty automatically remove double taxation?
Relief depends on the income, the treaty provisions, the taxes paid and the applicable procedures. A cross-border review must distinguish the Spanish and US positions rather than promise that all tax paid in one country can be offset in the other.
Can you work with my existing US tax adviser?
Yes, where coordination is agreed in the proposal and you authorise the exchange. We define the Spanish questions and the documents needed; US federal or state advice and returns are not automatically included in A&G's engagement.
Scope and working method
A written proposal before work begins.
An initial enquiry assesses whether we can assist; it is not a professional tax opinion. A one-off engagement is possible without a monthly subscription.
What you receive
The proposal defines the deliverables. Depending on the work contracted, these may include a written report, reasoned conclusions and legal references, Spanish tax obligations and a timetable within scope. Simulations require an express agreement and sufficient reliable data; they are not automatically included in every consultation.
Scope and fees
We provide an individual quote before starting. Quoted fees include applicable indirect taxes. Payment is made in advance by bank transfer. Additional services are quoted and agreed before they are performed. No payment is collected on this website.
Communication in writing
Communication and professional advice are provided in writing. Telephone or video calls take place only when expressly included in the proposal. A translated page does not promise oral service in that language; the working language is agreed before engagement.
What is not automatically included
Tax returns, representation, ongoing compliance and external professionals are included only if expressly agreed. A&G provides the agreed Spanish advice; foreign-law advice and filings require the appropriate professional. Coordination with your existing adviser requires your authorisation.
Professional responsibility
Alejandro Pérez Hernández
Graduate in Economics · Master's in Tax Advisory · Colegio de Economistas de Tenerife, member no. 636.
Based in Tenerife. Spanish and international tax advisory within the scope agreed with each client.