Tax and accounting, handled by lawyers
We are not a gestoría. We are a Spanish law firm dedicated to international tax for individuals: people whose life, income or family does not fit inside one country. Your quarterly filings get done, and the part nobody else wants to touch — the treaty, the property in Spain when you live abroad, the foreign shares, the inheritance held in another country — gets done properly too.
International tax lawyers · ICA Málaga no. 11.294 · in English, Spanish and French
Why that difference matters
A gestoría files forms
It takes the numbers you give it and puts them in the right boxes. That works while nothing crosses a border. The moment something does, the boxes stop being the hard part.
We decide what goes in them
Which country taxes what, under which treaty article, in which year, at which rate, and what you must be able to prove three years later if anyone asks. That is a legal question, not a data-entry one.
And we say what is uncertain
Some positions are settled, some are defensible and some are arguable. We tell you which is which, in writing, with the binding rulings behind each one. We never present as certain what is not.
Twenty-one situations, twenty-one ways of handling them
Almost nobody fits into just one: two or three at a time is normal, and the quote is worked out once, over your whole case.
International tax
Residence, treaties, assets abroad, shares in foreign companies and families spread across countries. This is where filling a form in correctly is not enough: someone has to decide what goes in it first.
Beckham regime
Article 93: form 149 to get in, form 151 every year, and what the regime does not cover.
See this service →Share plans
Spain has no law on equity compensation: there is a US contract and an income tax that never had it in mind. We read both.
See this service →Inheritance and gifts
Six months to settle, which region applies, and the jump between degrees of kinship.
See this service →Pensions paid abroad
Which country taxes your Spanish pension under the treaty, and how to recover tax withheld in excess.
See this service →Certificate of residence
The document that decides which country taxes you and at what rate. We obtain it for 150 €.
See this service →Assets abroad
Three blocks of 50.000 €, the increase rule and the history you have to keep.
See this service →Wealth tax
Form 714: the exempt threshold, the duty to file above two million, and non-residents.
See this service →Invoicing abroad
Clients outside Spain: where each service is taxed, the EU VAT register, the EC sales list and the one-stop shop.
See this service →Your property in Spain
A flat here is taxed even when it sits empty, and more so the day it is let, inherited or sold. Everything that surrounds a property, in one place.
Non-resident property
One form 210 per property and per owner: rental income grouped by year and imputed income for the empty days.
See this service →Holiday lets
VAT-exempt today if you provide no hotel services. We handle the income tax, the nights that drive the apportionment and the platform commission.
See this service →I sold a property
The 3 % withheld is a payment on account. We work out the real gain and claim the difference back.
See this service →The 3 % on a purchase
Buy from a non-resident and you pay that 3 % in within a month. If you do not, the property answers for it.
See this service →Municipal capital gains
Two ways of calculating it, and you pay the lower one. Sell without a gain and there is nothing to pay.
See this service →Reinvesting in a new home
Sell your main home and buy another and the gain can be exempt. Two years, and four conditions you must be able to prove.
See this service →Your day-to-day in Spain
The recurring work, at a fixed price: every quarter’s returns prepared and filed, with a draft first.
Self-employed
Forms 130 and 303 every quarter, the 390 in January, and forms 111 and 115 once you have staff or premises.
See this service →Registering as self-employed
Two registrations at two authorities that never speak to each other: the tax census and social security. Several of that day’s decisions last for years.
See this service →Benefit plus self-employment
Three ways of combining unemployment benefit with working for yourself. They exclude one another, and all are applied for before you start.
See this service →When something goes wrong
Years left unfiled, a debt you cannot pay in one go, or a letter from the tax office with a deadline.
Filing late
Come forward and it is a surcharge. Wait for their letter and it is a penalty. The difference runs into thousands.
See this service →Paying in instalments
Spread what you owe over payments you can meet, with no guarantee below the statutory threshold.
See this service →A letter from the tax office
Requests, proposed assessments and audits: what to answer, what to send and how long you really have.
See this service →The cases that reach our desk
Not form-filling: decisions. Which country taxes what, under which treaty article, in which year and at which rate, and what you must be able to prove later.
Shares in a US parent and the Beckham regime
RSUs vesting before and after arrival, options exercised in the year you move and a plan written for another legal system. Which part is Spanish income, when and at what rate, and what happens when the regime ends.
Read more →Two countries both treat you as resident
A home in one, work in another and family in a third. It is settled by the treaty tie-breaker rules, in order, and with evidence best gathered before anyone asks for it.
Read more →An estate with assets or heirs in several countries
Which law governs the succession, which Spanish region applies to the tax and how to avoid paying twice when the other country taxes it too. With the deadlines running from day one.
Read more →A gift from abroad and the 99 % relief
Parents living in another country and a child living here, or the other way round. The connecting factor decides which rules apply, and with them whether the tax falls to almost nothing or not.
Read more →Public or private pension, and who taxes it
A social security pension and a company-scheme pension are not taxed alike under the same treaty. Reading the right article changes which country collects, and over-withheld tax can be recovered.
Read more →Assets abroad: forms 720, 721 and wealth tax
Accounts, securities, funds, property and crypto held abroad. What is reported, in which block, when it has to be filed again and when wealth tax comes on top.
Read more →How it works
- Tell us about your case. A two-minute form tells us which forms apply to you and what it costs. No sales call.
- Drop your documents into your folder. Platform statements and cost invoices go into your own Google Drive folder as they reach you. No need to sort or rename anything, and email works too.
- We read, post and calculate. Documents are read and classified, the figures are computed by code, and a person checks them.
- You approve, we file. You see the numbers before anything is submitted. Then the receipt goes into your own Drive folder.
Nothing is filed until you have seen the figures and had time to say something does not add up.
What changed in 2026
Rental income, filed annually
Since the 2024 tax year, non-resident rental income is grouped by year instead of by quarter. And the filing window moved again for income arising from 2026.
What this means for you →Expenses for non-EU residents
The Spanish Supreme Court has agreed to review whether residents outside the EU can deduct rental costs. Nothing is settled yet, but there is a way of keeping the years open while it is.
Ask us about it →10 % VAT on holiday lets: date uncertain
On 2 October 2026 Congress voted down Royal Decree-law 26/2026, which had set 1 December 2026. The start date is now open; the outer limit is July 2028, under Directive (EU) 2025/516.
What it means for you →The four numbers that decide it
Almost everything you will pay on a Spanish property comes out of these.
What your books look like from the inside
This is what happens when you leave something in your folder: every document is read, classified and recorded. You never touch a spreadsheet.
What you get, and what it costs
Every form your case needs
Filed on time, by a registered collaborator of the Spanish tax agency. Not a portal where you do the work yourself.
Draft figures before every filing
With the calculation explained, so you can check it. Three working days to comment.
Your own folder in Google Drive
By year, quarter and tax, with every document and every receipt. It is yours: if you ever leave, you take it with you.
Deadline warnings in your language
English, Spanish or French. In good time, not the day before.
A lawyer when it stops being routine
A letter from the tax office, an inheritance, a share plan in English. That is not bookkeeping.
No lock-in
One month's notice and that is it. No penalty, no argument.
Who is behind this
Jacob Salama Chocrón
Lawyer of the Málaga Bar Association, member no. 11.294, and a registered social collaborator of the Spanish tax agency. I run Salama Legal SLP, the firm behind Salama Tax.
The same conversation kept coming back: people who do everything right and still end up paying more than they should, almost always because of a deadline nobody warned them about or a form nobody told them existed. Salama Tax came out of that.
We work remotely from Melilla with clients across Spain and well beyond it: foreign property owners, self-employed people invoicing abroad, Spaniards who left and still have things here. That is why we write in Spanish, English and French, and why the warnings always come first.
Shall we take it off your hands?
Tell us about your case in two minutes and we will tell you which returns you need, when they are due and what it would cost.
Tell us about your case