Question 1

What is the Beckham Law and who qualifies?

Accepted Answer

The Beckham Law (officially Regimen Especial de Trabajadores Desplazados, Article 93 IRPF) allows qualifying new Spanish tax residents to pay a flat 24% income tax on Spanish-source income (up to €600,000; 47% above that) for up to six years. You qualify if you have not been a Spanish tax resident in the previous five years and you move to Spain due to an employment contract or as a director of a company (provided you do not hold more than 25% of the shares). The 2023 Startup Law extended eligibility to include directors of startups regardless of shareholding percentage. Foreign-source income (except employment income) is generally exempt.

Question 2

How does the Spanish Digital Nomad Visa work?

Accepted Answer

Introduced under the Ley de Fomento del Ecosistema de las Empresas Emergentes (Startup Law, January 2023), the digital nomad visa allows non-EU nationals who work remotely for non-Spanish companies to reside in Spain. You must demonstrate that no more than 20% of your total income comes from Spanish entities. The visa is granted for an initial period of one year, renewable for up to five years. Holders may also apply for the Beckham Law flat tax rate. Minimum income thresholds are set at approximately 200% of the Spanish minimum wage.

Question 3

Can I form a Spanish SL entirely remotely?

Accepted Answer

Not entirely. The public deed of incorporation must be signed before a Spanish notary, which typically requires physical presence or a notarised power of attorney (poder notarial) granted to a representative in Spain. The NIE application may also require an in-person appointment at a consulate or police station. Some law firms handle the full process via power of attorney, but banking almost always requires at least one in-person visit to a Spanish branch.

Question 4

What are the ongoing compliance requirements for a Spanish SL?

Accepted Answer

Annual accounts (balance sheet, profit and loss, notes) must be prepared, approved by shareholders within six months of the fiscal year end, and filed with the Registro Mercantil within one month of approval. Corporate tax (Impuesto sobre Sociedades) is filed annually by July 25 for calendar-year companies, with quarterly advance payments. VAT returns (Modelo 303) are filed quarterly. Payroll withholding (Modelo 111) and information returns are also required. An SL with turnover below certain thresholds is not required to have a statutory auditor.

Question 5

Is Spain good for holding companies?

Accepted Answer

Spain offers a 95% participation exemption (ETVE regime) on dividends and capital gains from qualifying foreign subsidiaries, effectively resulting in a 1.25% effective tax (25% on the remaining 5%). The subsidiary must be subject to at least a 10% nominal tax rate, and the holding must be at least 5% held for over one year. While functional, the ETVE regime is less flexible than the Dutch or Luxembourg equivalents and has additional substance requirements. Spain is better suited as a combined operating and holding base than as a pure holding jurisdiction.

Spain

概览

可用的企业结构

Limited Liability Company (SL)

费用概览

税务概览

银行开户实况

签证与移民

自由区与经济特区

常见错误

常见问题

获取设立概览 — Spain