Pre-Move Tax Checklist for Spain
Every article in this section covers one question on its own - residency, rates, foreign assets, property, the Beckham Law. This checklist puts them in the order they actually come up during a move: what to settle in advance, what to handle in the first months, and the filing calendar waiting in your first year of residency.
Contents
- How to use this checklist
- Before the move: while you’re not yet a resident
- The first few months in Spain
- Once residency has kicked in
- Filing calendar for the first year
How to use this checklist
This does not replace any article in this section - it is the order in which to apply them. Each item below links to the article where that question is covered in depth; the point here is to see the whole sequence before working through each step’s detail.
Before the move: while you’re not yet a resident
- Work out the date you are likely to trigger Spanish tax residency - under one of the three tests in art. 9 LIRPF (see resident or non-resident), not the date your residence permit is issued. This is the anchor point for everything else.
- Decide on your employment format - an employment contract, an intra-company transfer, or self-employment (autónomo) - if you plan to claim the Beckham Law: eligibility depends on the format itself, not just on the fact of moving.
- Compare the Spanish regions you’re considering by tax burden, if income is above average - the gap between regions runs to nearly 10 percentage points at the top of the scale (see regional IRPF rates).
- Take an inventory of foreign assets - bank accounts, securities, ownership stakes, real estate, crypto-assets - so you know in advance which Modelo 720 thresholds (€50,000 per category) and the Modelo 721 crypto threshold you are likely to cross. The duties sit in arts. 42 bis, 42 ter and 54 bis RGAT (added by RD 1558/2012), and for crypto-assets in art. 42 quater RGAT (added by RD 249/2023).
- If you already own property in Spain as a non-resident, check how the tax treatment changes once your status shifts to resident (see non-resident tax (IRNR) for how it works now).
- Get an apostille in advance on documents that both the tax authority and Extranjería might ask for - a marriage or divorce certificate, a criminal record certificate, proof of living apart from a spouse if you expect to contest the family presumption (see how tax residency is determined). Apostilling a document in your country of origin takes time, and starting only once it is actually needed costs weeks you don’t get back.
- Request a certificate confirming the end of tax residency in the country you’re leaving, and file a final return there if applicable - before, not after, both countries make a claim at the same time.
- Plan any gift or inheritance you’re anticipating around whether it happens before or after the change of residency - the tax difference is often substantial.
- If you’re planning to buy a primary home and are under 35, a number of regions apply a reduced property transfer tax (ITP) rate for young first-time buyers (for instance 5% instead of the standard 6-10%). This is a regional tax on the purchase itself, separate from IRPF, and the rule is not universal - worth checking specifically for the region where the purchase is planned.
The first few months in Spain
- If claiming the Beckham Law, file Modelo 149 within 6 months of starting the qualifying activity. This deadline cannot be reinstated once missed.
- Document the exact moment your status changed - the employment contract, Social Security registration, the date of first entry - in case you later need to pin down the exact start date of residency.
- Keep records on foreign assets - year-end account statements, valuations of securities and property - you will need them for the returns due the following calendar year.
- Report material changes in personal circumstances to the tax authority - a change of address, marital status, and similar - using Modelo 030. Skipping this leaves outdated data on file, which can cause problems later, including with receiving notifications (see Hacienda’s Electronic Notifications).
Once residency has kicked in
- Check the Modelo 720 and Modelo 721 filing duty for your first full calendar year of residency - given the new 2026 bank reporting rules and automatic exchange on crypto-assets, this now covers neobanks (Wise, Revolut) and foreign crypto exchanges too.
- Check whether wealth tax applies to you, and if your net worth exceeds €3,000,000, separately check the tax on large fortunes (ISGF) - in some regions the regional rebate stops helping above that threshold (see Modelo 720 and Wealth Tax).
- Confirm whether the tax treatment of your Spanish property has changed, if you owned it while still a non-resident - the switch to resident taxation on rental income, and dropping the Modelo 210 imputed-income filing, does not happen automatically by default; it needs working out from which period it actually applies in your case.
- Plan ahead for the end of the Beckham Law’s six years, if it applies - what happens once the regime expires is worth thinking through early, not in its final year.
Filing calendar for the first year
Approximate deadlines for the main returns
| Return | Filing window | Covers |
|---|---|---|
| Modelo 720 / Modelo 721 | 1 January - 31 March | Foreign assets and crypto held at the end of the prior year |
| Modelo 100 (Renta) | April - June | A resident’s income for the prior year, duty under art. 96 LIRPF |
| Modelo 714 (wealth tax) | April - June | Assets as of 31 December of the prior year |
| Modelo 718 (ISGF) | 1-31 July | Net worth above €3,000,000 as of 31 December of the prior year |
| Modelo 149 | Within 6 months of starting work | Beckham Law application |
| Modelo 151 | April - June (while the Beckham Law applies) | Annual return under the special regime |
| Modelo 210 (if you hold property as a non-resident) | Quarterly or annually, depending on income type | IRNR: rental, imputed income, sale |
Exact dates shift slightly year to year - check them against the current Agencia Tributaria calendar rather than last year’s dates.
Frequently asked questions
Where do you start with tax planning for a move to Spain?
With working out when you are likely to trigger one of the three tax residency tests (183 days, centre of economic interests, family) - that date, not the date your residence permit is issued, is what starts the duty to declare worldwide income and assets.
Do you need to formally end tax residency in the country you're leaving?
Yes, if it can be done in an organised way rather than after the fact. A certificate confirming residency has ended, and a final return where applicable, is the main way to avoid a situation where two countries both claim you as their tax resident at once.
When do you need to decide on the Beckham Law?
Before starting work in Spain, or shortly after - the filing window for the application (Modelo 149) is only 6 months, and eligibility itself depends on the employment format (employee, not self-employed), which is often chosen at the visa stage without the tax consequences in mind.
What assets should you inventory before the move?
Foreign bank accounts, securities and ownership stakes, real estate, and crypto-assets - so you know in advance which Modelo 720 and Modelo 721 thresholds you are likely to cross once you become a resident, rather than scrambling once the filing deadline is already running.
What can you handle yourself, and what needs professional help?
Gathering documents, taking an inventory of assets, and getting the overall picture straight can and should start on your own. Calculating the exact tax owed, timing specific transactions (selling assets, gifts, inheritance), and filing the actual returns is the work of an asesor fiscal - but coordinating all of it with the immigration process works better done in advance, not after residency has already kicked in.