The firm's tax department advises non-resident individuals and legal entities with real estate, income, investments, or other economic interests in Spain. The service includes transaction planning, compliance with Spanish tax obligations, and representation before the Tax Authorities.
The firm advises non-resident individuals and legal entities on the planning and compliance of their tax obligations arising from income, assets or operations located in Spain.
The practice is coordinated with professionals in Spain, Germany, Austria, Switzerland, France, the United Kingdom and the United States when two or more jurisdictions are involved.
Analysis of the client's tax residence, planning of the transfer and coordinated management of obligations in origin and destination.
Eligibility assessment, application for the special scheme (model 149) and continued advice during the six years of validity.
Application of bilateral agreements to avoid double taxation on income and assets, with case-by-case analysis of the prevailing jurisdiction.
Compliance with tax obligations in Spain (forms 210, 211 and related forms) for people who maintain their residence abroad.
Comprehensive advice on obtaining a visa for digital nomads and on the tax implications of the regime.
Forms 720 and 721, declaration of assets and rights abroad and obligations of automatic exchange of information.
Preparation and filing of Personal Income Tax and, where applicable, Wealth Tax, with the prior planning that each situation requires.
Informative declaration on assets and rights located abroad, including crypto assets.
Compliance with the obligations of the non-resident with income or real estate in Spain, including withholding on sales.
Review of tax positions and risk assessment prior to the filing of each return.
Defense against collection actions, seizures, transfers of liability and requests for deferral.
Beyond providing specific advice, the firm assumes the ongoing management of the tax obligations of non-resident clients with economic interests in Spain, ensuring that the tax calendar is met smoothly and each position is reviewed in advance.
Determination and declaration of income obtained in Spain through the IRNR, with application of the corresponding double taxation agreement.
Non-resident income tax settlement for properties or income obtained in the Balearic Islands. Legal certainty for foreign investors.
Premium tax planning and cross-border asset protection for High Net Worth Individuals.
Declaration of assets abroad and cross-border regulatory compliance, without exposure vis-à-vis the Spanish Tax Agency (AEAT).
Preventive tax audit to anticipate risks, detect savings and comply with the tax schedule.
Facing a tax inspection or a sanctioning procedure by the AEAT (Spanish Tax Agency) generates great uncertainty and puts your financial stability at risk.
As tax lawyers specializing in tax litigation and defense in Mallorca, we provide our clients with immediate technical and legal representation. We prepare submissions, respond to information requests, and file appeals for reconsideration or economic-administrative claims before the competent tax tribunal (TEAR).
Legal defense before the Spanish Tax Agency (AEAT) in Mallorca. We protect your rights and assets against tax actions.
Expert response to notifications and verification processes in the Balearic Islands to avoid unforeseen penalties.
Technical drafting of appeals and claims to annul arbitrary tax assessments.
Analysis and opposition to parallel regularization proposals from the AEAT, minimizing the financial impact.
Representation before the Regional Economic-Administrative Tribunal (TEAR) and the administrative courts of Palma, ensuring the highest level of legal certainty.
The special tax regime for posted workers allows for a significant reduction in the tax burden for taxpayers who relocate to Spain. Our firm provides guidance throughout the entire process, from eligibility analysis and application (Form 149) to continued compliance for the six years the regime is valid.
A fixed rate of 24% is applied to employment income up to €600,000 per year; the excess is taxed at 47%.
Dividends, interest and capital gains from foreign sources generally fall outside the scope of Spanish taxation.
The tax year in which Spanish tax residence is acquired and the following five tax years.
Only assets located in Spanish territory are subject to Spanish Wealth Tax; assets held abroad fall outside its scope.
Tax Administration verification and investigation procedures. Legal assistance from the first request.
Proposal for regularization, allegations and notification of the settlement to the taxpayer.
Appeal for reconsideration and economic-administrative claim before the competent court (TEAR Baleares or TEAC).
Contentious-administrative appeal before the competent jurisdiction.
At Resitax we understand that the legal security and tax peace of mind of our international clients require a specialized approach.
As a boutique tax law firm in Mallorca, we combine in-depth knowledge of the Spanish tax system with a global and multilingual perspective, guaranteeing tailored solutions for the protection of your assets.
A general tax advisor typically focuses on recurring accounting, filing tax returns, and the day-to-day bookkeeping for a company or self-employed individual. In contrast, a tax lawyer in Mallorca possesses a solid legal background essential for a thorough understanding of current regulations and, above all, for providing legal representation before the Tax Agency. At Resitax, we combine both disciplines: we offer you the peace of mind of keeping your regular tax affairs up-to-date, but with the added legal expertise to appeal parallel assessments, confidently handle a tax audit in the Balearic Islands, or design complex national and international wealth planning structures.
Changing your tax residence is a critical process, especially for high-net-worth individuals, foreign investors, and expatriates. Our firm analyzes your case to avoid double taxation and determine when you acquire tax residency in Spain, taking into account factors such as length of stay, the center of economic interests, and the applicable tax treaty. We also coordinate tax obligations in your country of origin and destination and, when appropriate, assess your eligibility for the special tax regime for expatriates.
As a firm specializing in international taxation, we advise non-residents who own or wish to acquire real estate or other economic assets in Spain. Our services include taxation of the acquisition, ongoing compliance with Non-Resident Income Tax (IRNR), Wealth Tax, and the Temporary Solidarity Tax (Tax Temporal de Solidaridad) where applicable, as well as planning for future transfers and coordinating with professionals in the client's jurisdiction of residence.
Receiving a tax assessment or proposed penalty from the Tax Administration creates significant uncertainty. At Resitax, we assume the taxpayer's technical and legal representation from the outset. Our team prepares and submits arguments, appeals, and administrative claims to the relevant authorities, with the aim of correcting incorrect assessments, mitigating risks, and protecting the legal security of your assets or business.
Yes. Coordinating a tax strategy in multi-jurisdictional environments requires clear communication. The firm provides advice in Spanish, German, English, and French, analyzes applicable international treaties, and coordinates with professionals in the client's home countries to accurately explain the Spanish legal and tax framework.
The firm offers an initial consultation during which the client's situation is analyzed and the scope of the necessary advice is precisely determined, without further commitment.
