RCM Legal
RCM Legal

Tax

Tax advisory for companies and individuals — from day-to-day compliance to strategic planning, the annual IRPF campaign and defence before the tax authorities.

OUR SERVICES

COMPANIES

01

Corporation Tax

Quarterly and annual filings, deductions and tax credits.

02

VAT and withholdings

Recurring filings, intra-EU operations and verifications.

03

Tax structuring

Group structures, financing and dividend policy.

04

Operations tax planning

Restructurings, sales and intra-group transactions.

05

Inspections

Representation in audits and tax assessments.

06

Tax disputes

Appeals before the economic-administrative courts and contentious jurisdiction.

INDIVIDUALS

01

Annual IRPF campaign

Filing and review of personal income tax returns.

02

Capital gains

Sale of assets, securities and property — planning and reporting.

03

Inheritance and gift tax

ISD planning and filing, with applicable regional reductions.

04

Wealth and 720 declarations

Wealth tax and assets held abroad reporting.

05

Non-residents and Beckham

Modelo 210, regime change and tax-resident relocation.

06

Late filings and discharge

Voluntary disclosure, late returns and rectification.

FREQUENTLY ASKED

01
When am I a tax resident in Spain?
You become a Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if your main economic interests are in Spain. Tax residency triggers IRPF obligations on your worldwide income.
02
How is the sale of a property taxed in Spain?
Selling a property generates a capital gain subject to IRPF for residents or IRNR for non-residents. It is calculated as the difference between the transfer value and the acquisition value — adjusted for improvements and associated costs. For residents, the gain is taxed within the savings base at rates from 19% to 28%, depending on the bracket. For non-residents, the rate is a flat 19% with a 3% withholding on account paid by the buyer. Relevant exemptions apply: reinvestment in primary residence, persons aged over 65 selling their primary home and, in certain cases, reinvestment in a life annuity.
03
What is the Beckham Law?
The Beckham Law (Régimen Especial de Trabajadores Desplazados) allows qualifying expats to be taxed as non-residents for up to six years, with a flat rate of 24% on Spanish-source income up to €600,000.
CallWhatsAppContact