International Mobility Tax Consulting Service

The growing presence of Spanish companies overseas, driven by the search for new markets, favors the international mobility of workers. This distinguishes the expatriate, in this case those Spanish workers who provide services to a Spanish company abroad or to Spanish companies outside national territory.

With this aim in mind, in order to boost the competitiveness of Spanish companies, while at the same time facilitating employee international mobility, we have created a special personal income tax regime in our country for such expatriates. Its objective is to manage special remuneration conditions relating to higher pay premiums in addition to the expatriate staff salary.

With respect to this, companies may choose to adopt one of the following fiscal policies:

  • Choose to not grant the employee with any type of fiscal protection.
  • Choose to protect the employee taxation-wise: compensate him for excessive taxation; if he were subject to taxation in his country of origin.
  • Avoid less salary incentives for the employee due to increased taxes in the country of destination.

Sterna Lawyers manages and coordinates taxation aspects related to employee international mobility both in a comprehensive manner and with high quality standards. Our network of lawyers specializing in distinct international jurisdictions ensures a profound knowledge of local taxation in every country, as well as double taxation agreements with Spain.

Our tax advisory services for international mobility include the following:

Service

Scope

1. Strategic planning, management and tax advice appellant to Spanish expatriates abroad.

  • (i) Elaboration of non-resident annual declarations.
  • (ii) Expatriation report 030 and Annual Model 210.
  • (iii) Management requirements with the Tax Agency (AEAT) through representation in cases where applicable.
  • (iv) Legal tax consulting online.

2. Special non-recurrent tax advisory services

Addressed to individuals:

  • (i) Counselling services, and where appropriate, regularization of residents in Spain and non-resident expatriates.
  • (ii) Temporary resident counselling services.
  • (iii) Completion of model 720 form (declaration of goods overseas).
  • (iv) Planning expatriate´s return to country of origin.
  • (v) Sale of singular assets. Real estate, shares and stock options in country of origin or destination.

Addressed to legal entities:

  • (i) Elaboration and monitoring of expatriation plans.
  • (ii) Outsourcing from expatriate department.
  • (iii) Taxation declaration preparation.
  • (iv) Management of applicable tax deductions.
  • (v) Tax equalizations between different jurisdictions.
Sterna Abogados es una empresa de servicios legales para la movilidad internacional de empleados. Sterna Lawyers is a legal services company for international employee mobility.