Tax Residency
& Optimization
Establishing residence in Spain reshapes the fiscal landscape of an individual and, in many cases, of their global asset structure. Residence status affects the taxation of worldwide income, reporting obligations and the treatment of corporate participations, investment vehicles and foreign holdings.
For high-net-worth individuals, relocation should therefore be preceded by a structured review of shareholdings, real estate portfolios, trusts, foundations and unrealised gains. Proper sequencing can materially influence long-term tax efficiency.
Immigration status alone does not settle these questions. Fiscal residence is assessed under its own criteria and may alter exposure in ways that require prior alignment between personal residence, business interests and international assets.
Where available, eligibility for the Spanish special expatriate regime (“Beckham Law”) and its subsequent extensions is evaluated in the context of overall wealth structuring. When appropriately implemented, this regime can provide temporary fiscal optimisation while broader arrangements are stabilised.
Tax residence is not merely a formal status. It is a decision that interacts directly with wealth preservation, asset continuity and cross-border positioning.