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Accounting and taxes: what you need to declare

Moving to Spain changes your tax situation. Knowing your obligations from the start helps you avoid fines and double taxation.

Are you a tax resident?

As a general rule, you are a Spanish tax resident if you spend more than 183 days a year in Spain or if the centre of your economic interests is there. You then declare your worldwide income in Spain. The double tax treaties between Spain and many countries (including the UK, the US and Ireland) prevent you from being taxed twice.

Individuals

• Income tax return (IRPF): from April to the end of June.
• Form 720: declaration of assets held abroad worth more than €50,000 (accounts, investments, property).
• If you move to Spain to work for a company, the special regime for inbound workers (the “Beckham law”) can reduce your taxes for six years.

Autónomos and companies

• Quarterly VAT (form 303) and annual summary (form 390).
• Income tax payments on account (form 130) or corporate tax.
• Income and expense books, annual accounts for companies.
• New electronic invoicing requirements (Verifactu) planned from 2027.

Why use a gestoría

A gestoría files your returns, reminds you of deadlines and helps you pay the right amount. For an autónomo, it is usually a monthly flat fee.

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