Skip to main content

N30 Global

N30 Tax and business in Spain

Tax and Business Services in Spain for Entrepreneurs and Investors

Tax optimisation does not always require leaving Spain. Sometimes it requires using Spain's rules properly.

We analyse situations where tax residence, international work, companies, private wealth and succession interact with the Spanish tax system. The objective is not to use an incentive because it exists, but to determine which option genuinely improves the overall position and how it should be implemented.

Diagnose before choosing the tool · Tax, corporate and wealth strategy

Decision map Spain
Your situation What is changing?
01 · Arrive Beckham Law

Spanish tax residence under the special regime where eligible.

02 · Travel Article 7P

Employment work effectively performed outside Spain.

03 · Grow Spanish holding

Subsidiaries, reinvestment, ownership and governance.

04 · Accumulate Asset-holding company

Property, investments and capital outside operations.

05 · Transfer Family business

Succession, inheritance, gifts and continuity.

Five different situations. Five different analyses. None should be applied by default.
01The issue is not only how much tax you pay

You can live and operate in Spain while still using tax decisions designed for a previous stage.

Spain has special regimes, exemptions and corporate mechanisms that can be powerful for selected profiles. It also has eligibility tests, incompatibilities and costs that can turn a superficial “tax saving” into the wrong decision.

01Acting too late

Some regimes and elections depend on facts and deadlines. Reviewing them after execution can close alternatives.

02Using the wrong relief

A special regime only creates value when it fits the person's employment, corporate and personal facts.

03Mixing business and wealth

Operating activity, retained cash, property and investments may need different functions and vehicles.

04Planning succession last

Family-business status, qualifying assets, control and regional rules are easier to prepare before an emergency.

The question is not “which tax benefit exists?”. It is “which benefit remains a benefit after every condition is applied?”.

02Five solutions, five intents

Identify your situation. Then go deeper into the relevant analysis.

Each search intent has its own dedicated page so that eligibility, tax mechanics, risks and implementation can be addressed without mixing fundamentally different situations.

01 · MOVING TO SPAIN

Beckham Law / inbound regime

Spain's special regime for selected workers, professionals, entrepreneurs and investors who become Spanish tax resident as a consequence of their move and satisfy Article 93 requirements. The regime should be modelled before assuming that moving to Spain means being taxed like every other resident.

InboundResidenceSpecial regimeDeadlines
02 · WORKING ABROAD

Article 7P exemption

For qualifying employment income attributable to work effectively performed outside Spain. Spanish law sets a maximum annual exemption of €60,100, subject to specific statutory conditions and supporting documentation.

Up to €60,100EmploymentAbroadEvidence
03 · BUSINESS

Holding company in Spain

For owners who need to organise several companies, retain and reinvest capital, prepare acquisitions or exits and centralise ownership and governance. Article 21 LIS may be relevant to qualifying dividends and share disposals when its conditions are satisfied.

GroupReinvestmentArticle 21Governance
04 · WEALTH

Asset-holding company in Spain

Personal ownership vs Spanish asset company vs holding + asset vehicle for property, investments and accumulated capital. An entidad patrimonial is a Spanish tax classification, not a special company form that automatically lowers tax.

PropertyInvestmentsSLReinvestment
05 · LEGACY

Family business succession in Spain

For business families coordinating share transfers, generational succession, control, inheritance/gift taxation and continuity. Spanish state rules and Autonomous Community improvements can be significant, but only where the business, shares and maintenance conditions actually qualify.

Family businessInheritanceGiftGovernanceLegacy
03Where should I start?

Five questions lead to five different analyses.

This is not a substitute for diagnosis, but it helps prevent starting with the wrong solution.

Situation
First page to review
Question to resolve
Moving to live/work in Spain
Beckham Law

Can you qualify and does the special regime improve your overall position?

Not just a headline rate

Eligibility, income profile, wealth, family and expected years in Spain matter.

Spanish resident working physically abroad
Article 7P

Does the employment income and foreign work meet Article 7(p) conditions?

Evidence matters

Who benefits from the work, where it is performed and how the facts are documented.

Several companies / retained profits
Spanish holding

Can a parent improve ownership, reinvestment, exit or group governance?

Capital inside the group

The economics change if the owner needs to extract most profits personally.

Property and investments accumulating
Asset-holding company

Personal ownership, Spanish SL or holding + asset vehicle?

Entry + ownership + exit

A personal marginal rate vs corporate rate is not a complete comparison.

Planning to transfer the family business
Family business succession

Inheritance, lifetime gift or phased transfer?

Tax + control

Who manages, who inherits, what must be maintained and which regional rules apply.

04Using a relief vs designing a strategy

The tax benefit can be technically correct and the decision can still be wrong.

Because one tax decision can affect residence, company structure, private wealth, liquidity, family and future mobility.

Isolated decision

  • start with the most visible tax benefit;
  • compare only year-one tax;
  • ignore incompatibilities and exit costs;
  • analyse the owner and company separately;
  • deal with private wealth later;
  • implement before modelling alternatives.
05When Spain is only one part of the map

A Spanish solution can be correct. And still require international coordination.

Non-Spanish shareholders, foreign companies, international customers, overseas investments or a future relocation can change how a Spanish solution should be implemented.

06The N30 Global method

Understand the situation first. Choose the tool second.

The same regime, holding company or asset vehicle can be excellent for one client and worsen another client's position. The sequence of analysis matters.

01

Diagnose

Residence, income, companies, wealth, family and objectives.

02

Test eligibility

Requirements, deadlines, facts, evidence and regional law where relevant.

03

Compare

Current position vs alternatives, including cost, risk and future effects.

04

Roadmap

What to do, what not to do, sequence and required documentation.

05

Implement

Coordinate tax advisers, lawyers, accountants, notaries and international specialists where the plan requires them.

07Frequently asked questions

Spanish tax planning for entrepreneurs: what to clarify before acting.

These answers provide orientation only. Actual treatment depends on facts, dates, residence, income, companies, assets and the relevant Autonomous Community.

Do I have to leave Spain to optimise my tax position?
No. Depending on the facts, Spain has special regimes, exemptions and corporate structures that can improve the result without changing residence. In other cases an international strategy may deserve analysis. Residence should not be changed before both scenarios are compared.
What is the difference between the Beckham Law and Article 7P?
They address different situations. Article 93 LIRPF is a special regime for qualifying people who become Spanish tax resident as a consequence of moving to Spain. Article 7(p) LIRPF is an exemption for qualifying employment income related to work effectively performed outside Spain.
What is the annual limit of the Article 7P exemption?
Spanish Personal Income Tax law sets a maximum annual exemption of €60,100 for qualifying remuneration under Article 7(p), provided the statutory conditions are satisfied.
How long can the Beckham Law regime apply?
Article 93 LIRPF provides for the regime to apply in the tax year in which Spanish residence is acquired and the following five tax years, provided the applicable requirements are met.
Does a Spanish holding company always reduce tax?
No. A holding may improve reinvestment, ownership and selected group flows, but value depends on shareholdings, business activity, owner cash needs, costs and objectives. Article 21 LIS has specific conditions and does not make every holding structure cheaper.
Is an asset-holding company a special type of Spanish SL?
No. Spanish Corporate Income Tax law uses the tax concept of an entidad patrimonial. The classification depends on the composition of the company's assets and whether they are used in an economic activity; it is not obtained simply by incorporating an SL and calling it “patrimonial”.
Does a family business automatically receive Spanish inheritance tax relief?
No. State and regional reliefs depend on conditions concerning business activity, share ownership, management functions, assets and maintenance, among others. Autonomous Communities may also provide their own improvements and conditions.
What if my company or assets are also outside Spain?
The Spanish solution must be coordinated with the other jurisdictions involved. Shareholder residence, treaties, withholding, CFC rules, effective management, foreign assets and cross-border succession can change the conclusion.
Can N30 Global implement the strategy after the analysis?
Yes. We can design the scenario and, if you proceed, coordinate implementation with the required tax advisers, lawyers, accountants, notaries and international specialists.
What if the analysis shows I do not need any of these structures?
That can be the correct conclusion. N30 Global does not start by selling a holding, asset company or special regime. We compare whether the alternative genuinely improves the position after tax, cost, compliance and long-term objectives.

Last technical review: September 2026. General information only; not individual Spanish tax, corporate, wealth or succession advice.

08The next step

Spain has tools. The advantage is knowing which one deserves to be used.

We review your situation and identify which alternative deserves analysis, which one does not fit and what a sensible implementation sequence would look like.

Fewer solutions by default. More decisions with context.