Tax and residency in Spain for founders: what to sort out before you move
The 183-day rule, the Beckham regime, autónomo versus a Spanish company, and why your move date matters more than almost anything else.
I am not a tax adviser and this is not advice. It is the map of what to ask about. Every one of these points needs confirming with a Spanish tax professional for your situation.
This is the part of moving to Spain where being cheap is expensive, and where forum advice is worse than useless because everyone's situation differs on exactly the details that matter. What follows is the list of things to have a proper conversation about, not answers.
When you become tax resident
Broadly, you are a Spanish tax resident if any of these is true: you spend more than 183 days in Spain in a calendar year; your main centre of economic interests is in Spain; or your spouse and dependent children live here. That last one surprises people who thought they could keep a foot in two countries.
Note that it is the calendar year, not a rolling twelve months, and not a tax year that starts in April. This is precisely why the move date matters: arriving in June versus arriving in August can put your first Spanish tax year a whole year apart.
The Beckham regime
Spain's special regime for inbound workers — everyone calls it the Beckham law — lets qualifying people be taxed as non-residents on a flat rate of Spanish employment income up to a threshold, for the year of the move plus the following five. It has been extended in recent years to cover more situations including some entrepreneurs and remote workers.
Three things matter about it. It has real conditions, including not having been Spanish tax resident for a set number of previous years. It generally excludes you from certain deductions. And the application window after registering with Spanish social security is short — measured in months, and easy to miss while you are unpacking boxes.
How you get paid
| Structure | Suits | Watch out for |
|---|---|---|
| Employed by a foreign company | Staying on a payroll abroad | Permanent establishment risk for the employer |
| Autónomo (self-employed) | Consultants, advisers, one-person operations | Monthly social security, quarterly filings, needs a gestor |
| Spanish SL (limited company) | Real operating business with people here | More admin and cost, cleaner at scale |
Most founders I know here end up with either autónomo plus a gestor, or a Spanish SL if they have local employees. The thing to avoid is drifting: living here, being paid by a company abroad, and never asking whether that arrangement is actually compliant.
Wealth tax and the rest
Andalusia's treatment of wealth tax has changed significantly in recent years, and the national solidarity levy interacts with it. This is squarely in the get-professional-advice category, especially if you hold shares in companies you founded.
Also worth asking about: modelo 720 reporting of foreign assets, exit tax in the country you are leaving, how your existing shareholdings are treated, and what happens to unvested options.
What I would actually do
Speak to a Spanish tax adviser and, separately, one in the country you are leaving, before you fix a date. Have them talk to each other if they will. Pay for a proper written opinion. It costs a small fraction of what getting this wrong costs, and it is the only part of the move where the mistake compounds silently for years.
Common questions
- When do I become a tax resident in Spain?
- If you spend more than 183 days in Spain in a calendar year, if your main centre of economic interests is in Spain, or if your spouse and dependent children live here. The calendar year matters, which is why the date you move affects your first Spanish tax year.
- What is the Beckham law and can founders use it?
- It is Spain's special tax regime for inbound workers, taxing qualifying Spanish employment income at a flat rate for the year of arrival plus five more. Recent changes widened it to cover more entrepreneurs and remote workers, but the conditions are strict and the application window after registering is short.
- Should I set up as autónomo or a Spanish company?
- Autónomo suits consultants and one-person operations and is simpler but carries monthly social security and quarterly filings. A Spanish SL makes more sense once you have local employees or real operating volume. Model both with a Spanish adviser before you choose.
This is part of my Marbella guide: everything I have written about moving here, living here, and running a company from the coast.
Last updated 12 August 2026.
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