Residence and filing map
Resident versus non-resident status, the obligations that follow, and whether you file the IRPF resident return (Modelo 100) or the non-resident IRNR return (Modelo 210), organized before the window opens.
Spain Tax Return Filing
Spain tax filing and compliance, coordinated end to end.
For expats, new arrivals, and non-residents with Spanish income or assets: we coordinate the resident IRPF return, non-resident IRNR filing, foreign-asset reporting, fiscal representation where required, and the filing calendar, then hand the advice and filing to licensed Spanish tax specialists.
First call: leave with your residence status mapped, the right forms identified, foreign-asset and property questions flagged, fiscal-representation scope clear, and the next deadline on the calendar.
Researching the route first? Spain Tax Guide
What you get
What we coordinate across your Spanish filing year.
Spanish filing goes wrong when residence status, the right form, and the deadlines are not lined up early. We coordinate the route, evidence, and tax-specialist handoff so the return is never a rushed submission at the end of June.
Income and asset inventory
Spanish and foreign income, rental and property income, property-sale withholding, and foreign accounts, securities, and real estate tested against the Modelo 720 reporting thresholds.
Fiscal-representation scope
Where a non-resident or a specific obligation needs a fiscal representative in Spain, we make the scope explicit and arrange appointment with a licensed specialist instead of leaving it late.
Deadline and handoff calendar
The Renta filing window, the direct-debit cutoff, IRNR and Modelo 720 dates, and the tax-specialist handoff stay on a single calendar so nothing is missed.
Resident or non-resident comes first
Residents file the IRPF return on worldwide income; non-residents file IRNR on Spanish-source income only. Getting this status right drives every form, rate, and deadline that follows.
Modelo 720 has hard thresholds
AEAT requires the Modelo 720 informative return when a category of foreign accounts, securities, or real estate exceeds EUR 50,000, with re-filing when a reported block later rises by more than EUR 20,000.
Non-resident property has its own rules
Rental and imputed property income, and the buyer's 3% withholding on a sale by a non-resident, are filed through Modelo 210 and Modelo 211. We flag these so they are not missed.
Tax advice stays with specialists
Movingto coordinates the filing path and the calendar. Tax opinions, the return itself, and AEAT-facing decisions are handled by qualified Spanish tax advisers and gestores.
Who this fits
Why use Movingto for Spanish tax filing?
The valuable work is not the data entry. It is deciding whether you file as resident or non-resident, which forms and thresholds apply, whether a fiscal representative is needed, and who signs off before the deadline runs.
Good fit for
- Expats and new arrivals filing their first Spanish resident IRPF return (Modelo 100)
- Non-residents with Spanish rental, property, or other Spanish-source income filing IRNR (Modelo 210)
- Owners selling Spanish property as non-residents who need the 3% withholding and the gain handled correctly
- Residents with foreign accounts, securities, or real estate that may cross the Modelo 720 thresholds
- People on the Beckham or Article 93 regime who still need their annual filing and compliance coordinated
- Anyone needing a fiscal representative appointed and the filing calendar managed
Not the right fit for
- Anyone wanting tax advice directly from Movingto
- Cases needing a regulated tax opinion before any administrative step can start
- People who only need the one-off Beckham regime election rather than ongoing annual filing
- Anyone seeking refunds, savings estimates, approval guarantees, or AEAT outcome promises
- Complex corporate, permanent-establishment, or cross-border structuring questions that need a specialist adviser first
Service scope
What Movingto coordinates, and what tax specialists decide.
You get a managed filing path, evidence plan, and calendar. The tax advice, the return, and any AEAT-facing decision stay with the appropriate licensed professional or public body.
- Included workstreams
- 4
- Scope boundary
- Clear
Delivery scopeIncluded vs. referred out
Coordinated by Movingto
Residence and obligation triage
We map resident versus non-resident status, whether you file IRPF (Modelo 100) or IRNR (Modelo 210), and which annual obligations and dates apply to your case.
Coordinated by Movingto
Income, property, and foreign-asset inventory
We organize Spanish and foreign income, rental and property income, the 3% property-sale withholding, and a Modelo 720 threshold check for foreign accounts, securities, and real estate.
Coordinated by Movingto
Fiscal-representation and specialist handoff
We scope fiscal-representative appointment where required, prepare the file, and hand the return and advice to a licensed Spanish tax adviser or gestor.
Coordinated by Movingto
Deadline and compliance calendar
We keep the Renta window, the direct-debit cutoff, IRNR dates, Modelo 720, and any wealth or solidarity-tax checkpoints visible across the year.
Handled separately
Tax advice or tax opinions from Movingto
Movingto does not provide tax advice, tax opinions, or filing decisions, and does not file as your tax adviser. Licensed Spanish tax advisers and gestores own the advice and the filing.
Handled separately
Refund, savings, or AEAT-result guarantee
No adviser can guarantee a refund, a tax saving, authority acceptance, or any AEAT outcome. The facts and specialist advice control the result.
Filing path
From residence status to a filed return.
Each stage turns a filing obligation into a governed file: residence status, the right forms, foreign-asset and property checks, fiscal representation, and the specialist handoff before the deadline.
Case path05 managed stages
- Step 1 of 5
Confirm residence and obligations
Establish resident or non-resident status, the income in scope, and whether you file IRPF (Modelo 100) or IRNR (Modelo 210) for the year.
- Step 2 of 5
Inventory income and foreign assets
Collect Spanish and foreign income, rental and property income, property-sale withholding, and test foreign accounts, securities, and real estate against the Modelo 720 thresholds.
- Step 3 of 5
Scope representation and wealth-tax exposure
Confirm whether a fiscal representative is needed, and flag wealth-tax and solidarity-tax (ITSGF) questions for the tax specialist to assess.
- Step 4 of 5
Hand off to the tax specialist
Pass the prepared file to a licensed Spanish tax adviser or gestor, who gives the advice, prepares the return, and files it.
- Step 5 of 5
Track deadlines and next year
Keep the Renta window, the direct-debit cutoff, IRNR and Modelo 720 dates, and the next filing year on the calendar so nothing lapses.
At a glance
Resident vs non-resident filing in Spain (2025 return)
| Item | Resident (IRPF) | Non-resident (IRNR) |
|---|---|---|
| Main return form | Modelo 100 | Modelo 210 |
| Income taxed | Worldwide income | Spanish-source income only |
| Headline rate | Progressive state-plus-regional scale; combined top marginal rate applies over EUR 300,000 | 24% general; 19% for EU, Iceland, Norway, and Liechtenstein residents |
| Property-sale gain | Taxed within the IRPF return | 19% gain; buyer withholds 3% via Modelo 211 |
| Foreign-asset report | Modelo 720 if a category exceeds EUR 50,000 | Not applicable |
Indicative comparison; residence status, rates, and thresholds are set by law and can vary by region, so confirm your position with a licensed Spanish tax adviser. Last reviewed 24 June 2026.
Read the Spain tax guideEvidence
Evidence you can check.
Scope, professional boundaries, and credential claims stay tied to source pages instead of sitting as unsupported marketing copy.
Source
Renta 2025 filing dates (8 April to 30 June 2026; direct debit to 25 June)
View sourceAgencia Tributaria
Source
IRNR without permanent establishment: tax rates (24% general, 19% EU/EEA)
View sourceAgencia Tributaria
Source
3% withholding on the acquisition of property from a non-resident (Modelo 211)
View sourceAgencia Tributaria
Source
Modelo 720: foreign assets and rights reporting (FAQ and thresholds)
View sourceAgencia Tributaria
Source
Ley 35/2006 (IRPF and Article 93 special regime)
View sourceBoletin Oficial del Estado
Common questions
Questions before you engage.
What is included in the Spain tax-return service?
The service covers residence-status triage, choosing between the resident IRPF return (Modelo 100) and the non-resident IRNR return (Modelo 210), an income, property, and Modelo 720 foreign-asset inventory, fiscal-representative scoping where required, and a deadline calendar. The tax advice and the filing itself stay with licensed Spanish tax advisers and gestores.
Do I file the resident IRPF return or the non-resident IRNR return?
It depends on your Spanish tax residence. Residents generally file the IRPF return (Modelo 100) on worldwide income; non-residents file IRNR (Modelo 210) on Spanish-source income only, such as Spanish rental or property income. We map your status first, and a tax specialist confirms it.
When is the 2025 Spanish tax return due?
AEAT's window to file the 2025 resident IRPF return runs from 8 April to 30 June 2026. If the result is payable and you pay by direct debit, the cutoff is 25 June 2026. IRNR and Modelo 720 follow their own deadlines, which we keep on the calendar.
What are the non-resident (IRNR) tax rates?
Non-resident income tax without a permanent establishment is generally 24%. It is reduced to 19% for residents of the EU, Iceland, Norway, and Liechtenstein. Capital gains on the transfer of assets, including property, are taxed at 19%. A tax specialist confirms the rate that applies to your income.
I am selling Spanish property as a non-resident. What is the 3% withholding?
When a non-resident sells Spanish property, the buyer must withhold 3% of the price and pay it to AEAT through Modelo 211 as a payment on account of the seller's tax. The seller then files Modelo 210 for the gain and credits that 3%. We flag this so it is handled correctly on both sides.
Do I need to file the Modelo 720 for foreign assets?
If you are a Spanish tax resident, AEAT requires the Modelo 720 informative return when a category of foreign accounts, securities, or real estate exceeds EUR 50,000. After a first filing, you re-file a block when its value rises by more than EUR 20,000. We test your assets against these thresholds and hand the analysis to a specialist.
What about wealth tax and the solidarity tax (ITSGF)?
Spain has a wealth tax that varies by autonomous community and a separate state solidarity tax on large fortunes (ITSGF). Whether either applies depends on your net assets, residence, and region. We flag the exposure for review; the assessment and any filing stay with a licensed tax adviser.
How does this differ from the Beckham Law service?
The Beckham Law service handles the one-off Article 93 regime election and its Form 149 evidence. This service is the ongoing, annual filing and compliance work: the IRPF or IRNR return, foreign-asset reporting, and deadlines, including for people already on the Beckham regime. The two can run together where the route fits.
Does Movingto give tax advice or file my return?
No. Movingto coordinates the route, evidence, and calendar. The tax advice, the return, and any AEAT-facing decision are handled by qualified Spanish tax advisers and gestores. We do not file as your tax adviser.
Private advisory call
Get your Spanish filing year coordinated, end to end.
Bring your residence situation, Spanish and foreign income, any property, and your foreign accounts and assets. We will map your status, the right forms, the thresholds in play, and the specialist handoff before the deadline.
First call covers
Leave with your residence status mapped, the right forms identified, and the next deadline on the calendar.
- Route fit
- Country, visa category, family members, and timing.
- Scope
- Documents, legal work, tax points, and investment boundaries.
- Next steps
- What to prepare before engaging the right specialists.