Taxation of Residents and Non‑Residents
Comprehensive and personalised tax advice
At Feliu Bellapart Abogados we provide specialised services in taxation for residents and non‑residents, tailored to the needs of individuals, families and investors active in Spain or with interests abroad.
Our team combines legal and tax expertise with practical experience, always ensuring legal certainty, efficient tax planning and compliance with statutory requirements.
Taxation of residents in Spain
- Personal and family tax planning, optimising tax in income tax, wealth tax and inheritance tax.
- Advice on the taxation of employment income, investments and assets.
- Assistance in tax inspections or tax proceedings.
- Coordination with the Family Law and International Succession and Inheritance areas for a comprehensive approach.
Taxation of non‑residents
- Advice on tax under the Non‑Resident Income Tax (IRNR).
- Preparation of declarations and tax obligations arising from real estate in Spain, in coordination with the Real Estate Law department.
- Application of double‑taxation treaties to prevent international double taxation.
Foreign investments and international taxation
- Tax advice on foreign investments in Spain.
- Analysis of tax implications in corporate and commercial transactions.
- Integration with the Corporate and Commercial Law department in M&A and business restructurings.
Tax proceedings and defence before the tax authorities
- Representation in inspections, tax checks and tax appeals.
- Negotiation with the Spanish Tax Agency and with regional and local tax authorities.
- Defence before the economic‑administrative courts and, where necessary, in administrative litigation proceedings.
Boutique approach and multilingual service
Our firm is distinguished by direct, confidential and personalised service.
We provide advice in several languages to ensure that each client —resident or non‑resident— receives clear and tailored tax advice.
At Feliu Bellapart Abogados we support residents and non‑residents in managing their tax obligations in Spain, ensuring compliance and tax optimisation.
Clear and secure tax advice in Mallorca to protect your assets, wherever they are.
Frequently asked questions about the taxation of residents and non‑residents
A person is considered a tax resident if they remain in Spanish territory for more than 183 days during the calendar year, or if they have the central core of their personal and economic interests in Spain.
Non‑residents pay the Non‑Resident Income Tax (IRNR) and, in certain cases, Wealth Tax.
They avoid the same income being taxed in two countries, applying exemptions or relief according to the terms agreed between Spain and the taxpayer’s country of residence.