Notice. This site may not be up to date, and what you read here may not apply to your case: tax depends on many more factors than fit into any one publication — where you are resident, what each contract actually says, the year in which things happen, which regional rules apply, and administrative criteria that change. It is general information, not advice, and reading it creates no professional relationship. The firm takes no responsibility for the content of this site without a prior engagement: responsibility arises with an engagement accepted in writing, and on the specific facts you have given us.
Salama Tax is a trading name of Salama Legal SLP · Spanish tax ID B25943473 · C/ General Marina 14, 2.º izq., 52001 Melilla. Led by Jacob Salama Chocrón, lawyer of the Málaga Bar Association, member no. 11.294. This website is general information about Spanish tax and does not replace advice on your own case. We do not advise on the tax law of other countries. Last reviewed: 2 October 2026.