Tax residence and your first Spanish return
Start with dates, available housing, work and economic ties. Tax residence cannot be decided from one fact alone.
AEAT: residence rulesTAXPUENTE / KNOWLEDGE
Spanish tax guides for cross-border decisions
Clear answers, official sources and next steps to understand Spanish obligations without confusing general information with personal advice.
START WITH YOUR SITUATION
Spanish tax guidance for cross-border lives
Use this map to identify the area you need to check first. It provides general information and official sources; it is not a personalised tax opinion or a filing service.
Salary, pensions, investments and rent abroad
Separate each income source, country and tax year before checking Spanish rules and the relevant tax treaty.
AEAT: income taxNon-resident property tax and Form 210
Owners who are not Spanish tax residents may need to distinguish rental income, own use, zero-tax returns and refunds.
Check the tax year, whether rental income is grouped or declared separately, and whether the return shows tax payable, no tax due or a refund before choosing a deadline.
AEAT: official Form 210 deadlines (English)
Form 210 guide (Spanish)Transfer tax and stamp duty: ITP/AJD
Identify the transaction, property location and date before checking which taxes apply. Do not assume one ITP/AJD rate applies throughout Spain: check the competent regional tax authority and the rules for your transaction.
BOE: ITP/AJD (Spanish)Foreign assets, investments, crypto and wealth
Identify the asset type, ownership, value, location and reporting period before assuming that a return is required.
AEAT: reporting formsBefore replying to a Spanish tax notice
Record the notification date, deadline, tax, period and exact request. Do not send identification or tax documents through the general contact form.
AEAT: notices and checksOfficial starting points
Spanish Tax Agency — English portal · Personal Income Tax Act (BOE)
TaxPuente is independent and is not part of the Spanish Tax Agency. General information cannot determine your filing position without checking the facts and current rules.
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