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International Tax Services for Americans Moving to Spain.
Moving to Spain can create significant tax consequences before, during and after relocation.
Our services are designed to help U.S. individuals, families, entrepreneurs and investors understand their Spanish tax position, plan ahead and manage cross-border tax obligations with clarity.
CVITA Global is a boutique international tax law and advisory practice serving Americans moving to Spain and clients with U.S.–Spain cross-border tax matters. Led by an attorney qualified to practice law in California and Spain, CVITA provides pre-relocation tax planning, Spanish tax residency analysis, U.S.–Spain tax treaty advisory, Beckham Law guidance, Spanish and U.S. tax compliance, and IRS & AEAT representation.
Signature Service
Spain Relocation Tax Analysis
The Spain Relocation Tax Analysis is CVITA Global’s signature service and the recommended first step for Americans planning a move to Spain.
Designed for U.S. individuals, families, entrepreneurs and business owners, this service provides a comprehensive, individualized assessment of the tax implications of relocating to Spain before Spanish tax residency begins.
The service is structured around four key phases:
1 — Initial Consultation: An initial meeting to understand your personal and financial circumstances, sources of income, assets, investments, business interests and relocation plans.
2 — Individualized Cross-Border Tax Analysis: A tailored assessment of the U.S. and Spanish tax implications of your planned relocation, identifying relevant tax risks, reporting obligations and potential planning opportunities.
3 — Written Tax Memorandum: Preparation and delivery of a personalized memorandum setting out our findings, legal and tax considerations, and practical recommendations to help you make informed decisions before relocating.
4 — Follow-Up Consultation: A final meeting after you have reviewed the memorandum, allowing you to ask questions, clarify our findings and discuss potential next steps, including whether additional tax planning, compliance or representation services may be necessary.
What is included in the analysis
01
Spanish Tax Residency Analysis and the 183-Day Rule
02
Worldwide Income, Assets and Spanish Tax Exposure
03
U.S.–Spain Tax Treaty and Double Taxation Considerations
04
Spanish Foreign Asset Reporting and Modelo 720 Obligations
05
FBAR, FATCA and Form 8938 Reporting Requirements
06
IRS and AEAT Compliance Risks and Representation Needs
07
Business Ownership, Investments and PFIC Considerations
08
Relocation Timing and Beckham Law Eligibility
09
Pre-Relocation International Tax Planning Opportunities
10
Personalized Tax Recommendations Before Moving to Spain
Tax Planning Before Moving to Spain
Pre-relocation tax planning for Americans moving to Spain
Moving to Spain can significantly change how your income, investments, retirement arrangements, business interests, and worldwide assets are taxed.
For U.S. citizens and other individuals with continuing U.S. tax obligations, effective pre-relocation tax planning requires careful consideration of both Spanish and American tax rules before Spanish tax residency begins.
Our services address relevant relocation timing, Spanish tax residency exposure, U.S. tax obligations, investment income, retirement-related considerations, business ownership, and cross-border financial arrangements.
We also evaluate the potential relevance of Spanish tax regimes, including the special tax regime for qualifying inbound taxpayers commonly known as the Beckham Law.
This service is particularly suitable for individuals and families requiring comprehensive pre-relocation tax planning implementation.
Our objective is to help clients make informed decisions before relocation and avoid overlooking tax considerations that may become more difficult to address after establishing Spanish tax residency.
Spanish Tax Residency Analysis
Spanish tax residency advice for U.S. citizens and Americans relocating to Spain.
Determining when you become a Spanish tax resident is one of the most important aspects of moving to Spain from the United States.
Under Spanish domestic tax rules, tax residency may arise when an individual spends more than 183 days in Spain during a calendar year or meets other applicable residency criteria.
Spanish tax residency can have significant consequences for worldwide income, investments, assets, and reporting obligations.
For U.S. citizens, becoming a Spanish tax resident does not eliminate ongoing U.S. federal tax obligations, making it essential to understand how both systems interact.
We assist clients in evaluating their Spanish tax residency position, assessing relevant personal and economic connections, and understanding the implications of establishing tax residency in Spain.
We also consider the residency provisions of the U.S.–Spain Tax Treaty
Our services help clients understand when Spanish tax residency may arise, how their worldwide income and assets may be affected, and what planning or compliance considerations should be addressed.
U.S.–Spain Cross-Border Tax Advisory
International tax attorney services for U.S.–Spain tax treaty matters, double taxation, and cross-border tax planning.
Individuals with financial or personal connections to both Spain and the United States often face overlapping tax obligations and questions about how income, investments, and other financial interests should be treated under two different tax systems.
CVITA Global provides U.S.–Spain cross-border tax advisory services focused on the interaction between American and Spanish tax law, including the interpretation and application of the U.S.–Spain Income Tax Treaty.
We address treaty residency considerations, cross-border income taxation, double taxation concerns, applicable treaty provisions, and the availability of relevant tax relief mechanisms.
We also assist clients in evaluating Spanish tax planning opportunities, including the application of the Beckham Law.
Its eligibility requirements, tax consequences, and interaction with continuing U.S. obligations therefore require separate consideration.
Our services are designed to help clients understand the legal and tax implications of their circumstances, evaluate available planning options, and navigate the interaction between the U.S. and Spanish tax systems.
Spanish & U.S. Tax Compliance
U.S. and Spanish tax compliance services for Americans living in Spain.
Moving to Spain does not eliminate U.S. federal tax filing and reporting obligations for U.S. citizens. Depending on individual circumstances, Americans residing in Spain may need to comply with tax and information reporting requirements in both countries.
Our services include assistance with applicable individual income tax returns, cross-border information reporting, foreign financial account disclosures, and other relevant tax filing requirements.
Depending on the client’s circumstances, these obligations may include:
U.S. individual income tax reporting.
Spanish personal income tax reporting, including Modelo 100.
Report of Foreign Bank and Financial Accounts (FBAR, FinCEN Form 114).
FATCA reporting requirements, including IRS Form 8938.
Spanish foreign asset reporting obligations, including Modelo 720.
We help with reporting requirements across jurisdictions, to allow clients maintain an organized and compliant cross-border tax position.
This is specially important to avoid outstanding liabilities, penalties, tax authority notices, or disputes which would require assistance through our IRS and AEAT representation services.
IRS & AEAT Representation
International tax attorney representation for IRS and Spanish Tax Agency matters.
CVITA Global provides legal representation and assistance in matters involving the Internal Revenue Service (IRS) and the Spanish Tax Agency (AEAT), including tax authority correspondence, examinations, penalty matters, and cross-border tax disputes.
Our representation services may include:
- IRS Notices and Correspondence: Assistance with IRS notices, requests for information, tax assessments, and other federal tax authority communications.
- IRS Audits and Tax Controversies: Representation in IRS examinations, tax disputes, and other federal tax matters.
- AEAT Notices and Audits: Assistance with Spanish tax authority inquiries, notices, audits, and administrative tax proceedings.
- Tax Penalties and Compliance Matters: Evaluation of tax penalties, outstanding filing obligations, penalty abatement programs and potential compliance resolution procedures.
- FBAR and Foreign Asset Reporting Issues: Assistance with matters involving foreign financial account reporting, late or incorrect FBAR filings, related penalties, and applicable IRS compliance procedures.
- FIRPTA Withholding and Related Tax Matters: Advisory and representation assistance involving the Foreign Investment in Real Property Tax Act (FIRPTA), including withholding, reporting, and tax authority matters arising from U.S. real property transactions involving foreign persons.
- Cross-Border Tax Controversy: Assistance with disputes and compliance matters involving U.S. and Spanish tax obligations, including coordination of related issues across jurisdictions.
Our approach combines legal analysis, procedural guidance, and an understanding of both tax systems to help clients address tax authority matters and evaluate appropriate resolution strategies.
Business and Investment Tax Advisory
Cross-border tax advisory for entrepreneurs, investors, and business owners with U.S. and Spanish interests.
Entrepreneurs, investors, and business owners relocating to Spain may face additional tax considerations involving business ownership, investment income, international structures, and reporting obligations.
Maintaining a U.S. business while residing in Spain, investing across borders, or holding interests in foreign entities can create tax consequences that require coordinated analysis under both U.S. and Spanish law.
CVITA Global provides international tax advisory services for clients with business and investment interests connected to the United States and Spain.
Our services address cross-border business ownership, investment income, international ownership arrangements, relevant reporting requirements, and the tax implications of maintaining business or investment activities across jurisdictions.
Depending on the circumstances, our analysis may also address the U.S. tax treatment of non-U.S. mutual funds and ETFs under the Passive Foreign Investment Company (PFIC) rules, where relevant.
We help clients evaluate how their business and investment activities interact with Spanish tax residency, continuing U.S. tax obligations, and applicable provisions of the U.S.–Spain Tax Treaty.
Our objective is to identify material cross-border tax risks, assess relevant planning opportunities, and provide practical guidance aligned with each client’s financial and business circumstances.
Not Sure Where to Start?
Start with a Spain Relocation Tax Analysis
Every international relocation involves different financial circumstances, tax obligations, and planning considerations.
For most Americans preparing to move to Spain, the Spain Relocation Tax Analysis is the recommended first step.
Through an initial consultation, personalized cross-border tax analysis, written memorandum, and follow-up meeting, this service helps you understand the principal tax issues associated with your move and the decisions that may require attention before Spanish tax residency begins.
Whether you are planning your relocation, already living in Spain, or managing financial interests in both countries, CVITA Global provides international tax attorney services and cross-border tax guidance tailored to your circumstances.