The Spanish National Court (Audiencia Nacional) has recently issued ruling SAN 3630/2025 (28 July 2025), setting an important precedent in the taxation of non-residents in Spain.

Madrid is experiencing a historic boom in company creation, with record-breaking figures that cement its position as one of the most dynamic economic hubs in Spain and Europe. According to data published by ABC, the region has reached unprecedented levels of new incorporations, reflecting the confidence of entrepreneurs and investors in Madrid’s business environment.

Yes, but you must prove effective tax residency in the other country and ensure that your economic and personal interests are not primarily based in Spain.

Tax residents in Spain must declare and pay taxes on their worldwide income, including...

Madrid is positioning itself as a leading destination for international investors, and a new regional tax deduction—popularly known as the “Mbappé Law”—has reinforced that vision. This legal update offers significant benefits for new tax residents in Madrid. In this article, we explain what it means, who qualifies, and how Business Expats can help you optimize your relocation.

Legal residence refers to the immigration status granted by the State, while tax residence is

Expats running international operations often face a hidden tax risk: Permanent Establishment (PE). Without realizing it, simply managing part of your business from Spain — even temporarily — can create legal ties that result in unexpected tax liabilities in other countries.

or LAC companies, Spain offers access to the EU’s 400+ million consumers, a pro-business environment, excellent infrastructure, and a familiar cultural bridge into Europe and North Africa.

An individual is considered a tax resident in Spain if they spend more than...