Frequently asked questions

Yes. If you own a property in Spain and you are not a Spanish tax resident, you are liable for Non-Resident Income Tax. Even if the property is never let, Spain imputes a notional income simply because the home is at your disposal. It is declared on Form 210, once a year.

When you spend more than 183 days in Spain during a calendar year, or when the main centre of your economic interests is here. It is also presumed if your non-separated spouse and minor children live in Spain. Becoming resident changes everything: you then declare your worldwide income under Spanish income tax.

Yes. The NIE can be applied for at the Spanish consulate in your country, or here through a representative holding a notarised power of attorney. We prepare the file, book the appointment and go with you if you are already on the Costa del Sol.

Completely. We explain, draft and file in English and in Spanish. A large part of our clients are British, Irish, Scandinavian, German and Dutch owners with a home or a business in the province of Málaga.

No. Our office is in Mijas, but we cover the whole Costa del Sol and the province of Málaga: Marbella, Fuengirola, Benalmádena, Torremolinos, Estepona and Málaga city. We also work remotely with clients who still live abroad.

Nothing. The first conversation to look at your situation and tell you what needs doing is free. After that you get a fixed quote in writing before any work starts. Our usual fees are listed on the fees page.

It is the Spanish Non-Resident Income Tax return. It is filed by people who are not tax resident in Spain but receive income here, including the notional income Spain imputes for having a property at your disposal even if it sits empty. The base is 1.1% or 2% of the cadastral value, and the rate is 19% for EU, Icelandic, Norwegian and Liechtenstein residents and 24% for everyone else.

The last four non-time-barred years can be regularised. Filing voluntarily before the tax office contacts you carries a surcharge but avoids a penalty. It is one of the situations we see most, and it is fixable.

The buyer must retain 3% of the sale price and pay it to the tax office on Form 211. That 3% is a payment on account of your capital gain. You then file Form 210 for the gain: if the real tax is lower, you claim the difference back.

If you are tax resident in Spain and your accounts, securities or property abroad exceed €50,000 in any of those categories, yes: on Form 720, and Form 721 for crypto. It is informative and nothing is paid, but failing to file has consequences.

That is what double taxation treaties are for. Each treaty decides which country taxes each type of pension, and they are not all treated alike. Government service pensions are usually taxed where they are paid; private pensions usually where you live. We check your specific treaty before filing anything.

The NIE is a tax identification number for foreign nationals: you need it to buy a house, open an account or sign before a notary. The TIE is the physical card proving your residence authorisation in Spain. You can hold an NIE without being resident, but a non-EU resident cannot do without a TIE.

No. In Andalusia, properties used for tourist accommodation must be entered in the Andalusian Tourism Registry and meet specific equipment requirements. Separately, the income is taxable whether or not you are resident.

Yes. When a case needs a notarial deed, a deed of inheritance or legal representation, we coordinate with local notaries and law firms. You deal with us and we deal with them.