What it costsWhat the plan does first
Registering before choosing a regime
What it costsThe Beckham route closes: −€10,800 a year on €120,000 of pay, for up to six years.
What the plan does firstThe route comes first: director of your company, employee, or entrepreneur with an ENISA report issued before you move. Hacienda can check that the role is the reason you moved. Modelo 149 goes in within six months of the start date on your Social Security registration.
A company abroad, run from here
What it costsIf the whole business is managed from Spain, Spanish corporate tax on all its profit for up to four past years, with interest and a penalty. If you control it and it pays less than three quarters of what Spanish corporate tax would be, some or all of its profit can be taxed in your hands.
What the plan does firstA written map of where decisions are made and what proves it. One call with your accountant abroad to check it.
Forms for crypto and accounts abroad, missed
What it costsModelo 720 or 721: €20 per data item, −€300 to −€20,000. Half if you file before Hacienda asks.
What the plan does firstYour list from the 31 December balances, filed by 31 March. Missed years filed before a letter arrives.
Crypto sold without a tax plan
What it costs19% to 30% of the gain: €26,480 on a €120,000 gain, due by 30 June next year, or 60% then and 40% in November. Your bank asks where the money came from.
What the plan does firstWhen to sell, how your losses count, what to set aside, and the source-of-funds file for your bank.
Residency claimed for past years
What it costsSpanish tax on your worldwide income for each year still open, four years from its filing deadline, with interest. Tax paid abroad counts only where the treaty let that country tax you. If Hacienda finds it first, a penalty of 50% to 150% can follow.
What the plan does firstA treaty residence certificate from your other country for each year, proof of your home there, a log of days and a clear start date in Spain. If you file before Hacienda asks, a surcharge of 1% to 15% replaces the penalty.
A letter nobody opened
What it costsIf you get notices electronically, one counts as delivered after ten days, opened or not. The letter sets the deadline to reply, and it can be as short as ten working days.
What the plan does firstWith a power of attorney that covers notices, they reach me too, and I prepare the reply.
A permit tied to one job or one status
What it costsA self-employed permit is renewed only if your tax and Social Security are in order. Switch from your job to self-employment and Beckham ends.
What the plan does firstReturns and Social Security in order well before renewal day, and the tax side of any change of job or permit worked out before you make it. For the renewal or the change I prepare the file, business plan included, and a partner lawyer files it.
A gestor who files without asking
What it costsRent filed from Hacienda's draft loses the deduction for renting a home, 50% to 90% of the net rent: one client lost −€9,000 in a year. Returns that were never filed can hold up a residency renewal.
What the plan does firstI ask before I file: every property, account and income, with its documents. Missed returns go in before anyone asks.
