# Moving to Spain with wealth: the tax implications

URL: https://melso.ai/en/blog/moving-to-spain-tax
Published: 2026-10-18 · Updated: 2026-10-18

The tax implications of moving to Spain with significant wealth in 2026: resident from 1 January with no split year, the Beckham Law, wealth and solidarity tax by region, Form 720, what to decide before you arrive, and life after the golden visa.

## What taxes do you pay when you move to Spain? The short answer

The tax implications of moving to Spain begin in the year you spend over 183 days here or move the core of your economic interests here. From 1 January that year, Spain taxes your worldwide income, wealth tax applies to what you own on 31 December, region by region, and Form 720 reports your assets abroad.

> [!RESUMEN]
> - Spain does not split the year: arrive in April and stay, and you are resident from 1 January, unless the treaty with your home country allocates the earlier months differently.
> - Wealth tax and the solidarity tax are worked out on what you own on 31 December. In 2026 the tax-free allowance ranges from €500,000 in Catalonia to €2,000,000 in the Valencia region and €3,000,000 in the Balearic Islands.
> - Above €3,000,000 of taxable base you pay the solidarity tax, or the regional equivalent, in Madrid and Andalusia too.
> - Your first Form 720 is due between 1 January and 31 March of the year after you arrive, if your accounts, securities or property abroad exceed €50,000 in any category.
> - The golden visa ended on 3 April 2025, and no visa decides your tax residence.

This guide is for people arriving with €1 million or more, and for their advisers. It uses the 2026 rules, which apply to the wealth tax returns filed in 2027.

## When do you become a Spanish tax resident?

Under [article 9 of the Spanish income tax law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a9) (IRPF, *Impuesto sobre la Renta de las Personas Físicas*), you are resident for a calendar year if any one of these applies:

1. **More than 183 days in Spain.** Occasional absences count as days in Spain unless you prove you are tax resident in another country.
2. **The core or base of your business or economic interests is in Spain**, directly or indirectly, even with fewer than 183 days.
3. **The family presumption.** You are presumed resident, unless you prove otherwise, if your spouse (not legally separated) and your dependent minor children live in Spain.

Your visa, town hall registration (*empadronamiento*) or foreigner's ID number (NIE) do not make you tax resident on their own. Our guide to [Spanish tax residency](/en/blog/spanish-tax-residency) goes deeper.

The calendar is what surprises people from the UK or the US. The Spanish tax year is the calendar year and only ends early on death ([articles 12 and 13](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a12)). There is no split year: arrive on 1 April and stay, and you are resident for the whole year, so your Spanish return will in principle include what you received from January to March.

![If you spend more than 183 days in Spain, or the core of your economic interests is here, you are resident for the whole year from 1 January. If not, you are presumed resident when your spouse and minor children live in Spain, unless you prove otherwise. Otherwise you are non-resident and only taxed on what you earn in Spain.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/mudarse-a-espana-impuestos/1-decision-5a76042096.png?w=1600&h=1926&m=1&mw=1080&mh=3072 "Will you be a Spanish tax resident this year?")

### What if your home country still treats you as resident?

Your home country may split the year under its own rules (UK readers will know this as split-year treatment). If, for the months before you arrive, both countries treat you as resident, the double tax treaty decides. Under the [UK–Spain treaty](https://www.boe.es/buscar/doc.php?id=BOE-A-2014-5171), article 4.2 looks at these in order: permanent home, centre of vital interests, habitual abode and nationality.

If the tie-breaker places you in your home country for those months, Spain can only tax what the treaty allows for that stretch. It is the only way to treat your arrival year in two parts, and it turns on facts (when you gave up your home there, when your family moved) worth documenting. If a lot rides on it, ask the DGT (*Dirección General de Tributos*, the ministry's rulings office) for a written ruling before the filing deadline ([article 88 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a88)).

## What changes on the day you become resident?

As a resident, Spanish income tax applies to your income "wherever it was produced" ([article 2](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a2)), and [wealth tax](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a5) (*Impuesto sobre el Patrimonio*) applies to your entire net worth, wherever it sits.

| Tax | Before you are resident | As a resident |
|---|---|---|
| Income tax (IRPF) | Only what you earn in Spain | Worldwide income from 1 January |
| Wealth tax | Only assets located in Spain | All your assets on 31 December, with your region's allowance |
| Solidarity tax on large fortunes | Only assets located in Spain | All your assets, above €3,000,000 of taxable base |
| Form 720 | No | If your assets abroad exceed €50,000 in a category |
| Filing a wealth tax return | If tax is due or your Spanish assets exceed €2,000,000 | If tax is due or your assets exceed €2,000,000 |

Dividends, interest and capital gains form the savings base, which has the same scale across Spain in 2026: 19% up to €6,000, 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above that ([articles 66 and 76](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a66)). Regions set the scale for salaries and pensions, not savings.

Two points for British wealth. Spanish law has no exemption for wrappers such as ISAs: what the account produces is taxed. And point V of the treaty's Protocol says a Spanish-resident beneficiary of a UK trust is taxed here on the gross income they receive or are entitled to receive, with a credit for the UK tax paid on that distribution. US citizens should also check how the Spain–US treaty and US rules for citizens abroad share the tax.

### Form 720 from your first year

Form 720 (*modelo 720*) reports what you hold outside Spain on 31 December in three categories: accounts, securities and insurance, and property ([articles 42 bis, 42 ter and 54 bis of the regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984#a42bis)). You report a category if it exceeds €50,000, between 1 January and 31 March of the following year, and afterwards only if it rises by more than €20,000 or you sell something you reported. Securities placed in a trust count too. See our [Form 720 guide](/en/blog/form-720-spain).

> [!IMPORTANTE]
> Since Law 5/2022, Form 720 no longer has its own penalty regime ([additional provision 18](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#dadecimoctava)). Filing late is penalised like any information return: €20 per item of data, with a minimum of €300 and a maximum of €20,000, halved if you file late before the tax agency asks ([article 198](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a198)).

## Should you use the Beckham Law if you arrive with wealth?

The Beckham Law is the special regime in [article 93 of the income tax law](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a93): you remain a resident but calculate your tax under non-resident rules for your arrival year and the next five. You must not have been resident in Spain in the previous five tax years, and you must move for an employment contract (remote work counts, for example with the international teleworker visa), to become a company director, to start a business, or as a highly qualified professional for a startup or R&D. If the company you run is a passive holding company, you cannot hold a stake that makes it a related party: your own investment vehicle is no way in.

For large fortunes, the side effects matter more than the 24% rate on employment income up to €600,000 (47% above that):

- Income other than employment income is only taxed if it arises in Spain. As a rule, your foreign dividends, interest and gains are not taxed here.
- For wealth tax and the solidarity tax, you are taxed only on what you hold in Spain.
- The AEAT (*Agencia Tributaria*, Spain's tax agency) says you do not file [Form 720](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-720-decla_____sobre-bienes-derechos-extranjero_/preguntas-frecuentes/contribuyentes-obligados-declarar.html).

Your spouse and children under 25 can opt in too if they arrive before the end of your first year in the regime and their combined taxable bases are lower than yours. Living off your investments, with no job or directorship, does not qualify. Deadlines and paperwork are in our [Beckham Law guide](/en/blog/beckham-law-spain); if you work remotely, see the [digital nomad visa](/en/blog/digital-nomad-visa-spain) too.

## Which region will you pay wealth tax in, and how much?

National law sets a tax-free allowance (*mínimo exento*) of €700,000 and a scale from 0.2% to 3.5% for regions that do not set their own ([articles 28 and 30](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a28)), and your main home is exempt up to €300,000. Each region (*comunidad autónoma*) can change the allowance, the scale and the reliefs. The 2026 rules in the most common destinations, according to the [Finance Ministry](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf):

| Region | 2026 allowance | Scale | Relief |
|---|---|---|---|
| Madrid | €700,000 | National, 0.2% to 3.5% | 100%, but while the solidarity tax exists it only covers the amount above that tax |
| Andalusia | €700,000 | National, while the solidarity tax exists | Same rule as Madrid |
| Valencia region | €2,000,000 from 11 August 2026 (€1,000,000 on 31 December 2025) | Own, 0.25% to 3.5% | No general relief |
| Catalonia | €500,000 | Own, 0.21% to 2.75%, and 3.48% above €20,000,000 while the solidarity tax exists | No general relief |
| Balearic Islands | €3,000,000 | Own, 0.28% to 3.45% | No general relief |

The solidarity tax on large fortunes (*Impuesto Temporal de Solidaridad de las Grandes Fortunas*) is national and falls on the same taxpayers. It deducts its own €700,000 allowance and taxes any taxable base above €3,000,000 at 1.7%, 2.1% and 3.5% ([article 3 of Law 38/2022](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684#a3)), minus the wealth tax you paid to your region. In practice it bites above €3,700,000 of net taxable wealth per person, so "Madrid has no wealth tax" is wrong from that point: Madrid and Andalusia collect what the State would otherwise take. It stays in force until wealth taxation is revisited as part of the reform of regional financing.

Two more rules. Income tax and wealth tax together cannot exceed 60% of your income tax base, although wealth tax can be cut by no more than 80% ([article 31](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a31)). And you file a wealth tax return even when nothing is due if your assets are worth more than €2,000,000 (article 37). All fifteen regions are compared in [wealth tax 2026 by region](/en/blog/wealth-tax-spain-by-region).

Choosing a region is legitimate; pretending is not. Declaring one region while your life is in another is sham residence (*simulación*, [article 16 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a16)).

## Illustrative example: a British couple with €5 million, Valencia or Madrid?

Tom (63) and Claire (61) live in Surrey and plan to settle in Spain in April 2027. They have €5,000,000 net, owned half each: a Spanish home they will buy for €1,000,000 as their main residence and €4,000,000 in UK funds and shares, which yield about €150,000 a year. Neither will work in Spain, so they will apply for non-lucrative residence and the Beckham Law is not open to them. Valencia or Madrid? We use the rules for 31 December 2026, the latest published; the 2027 rules may change.

**Step 1. When they become resident.** If they arrive on 1 April 2027 and stay, they will spend more than 183 days here: resident from 1 January. Their January to March dividends go into their Spanish return, subject to what the treaty allows for the months the UK also treats them as resident. They sell their Surrey house in 2026: a genuine sale before 1 January 2027 falls outside Spanish income tax.

**Step 2. Each spouse's base.** Wealth tax is individual, so each declares €2,500,000. Each half of the home is worth €500,000, and the main home is exempt up to €300,000 per person ([article 4](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392#a4)). Taxable base for each: €2,200,000.

**Step 3. Madrid.** After the €700,000 allowance, the taxable base is €1,500,000 and the gross tax on the national scale is €10,642.37. The solidarity tax does not apply: its taxable base is also €1,500,000, below €3,000,000. Madrid's relief covers the whole amount and they pay €0, but each must still file a wealth tax return because their assets exceed €2,000,000.

**Step 4. Valencia.** After the €2,000,000 allowance, the taxable base is €200,000 and the Valencian scale gives €539.44 each: €417.82 for the first band plus 0.37% of €32,870.55. Together, €1,078.88. Under the 31 December 2025 rules (a €1,000,000 allowance), they would have paid €9,061.31 each, €18,122.62 in total.

**Step 5. Income tax, the cap and Form 720.** Their €75,000 each of savings income is taxed on the same scale in both regions, and the 60% cap, €45,000 each, is nowhere near. As residents in 2027, each will file a first Form 720 for the UK portfolio between 1 January and 31 March 2028.

| Region (2026 rules) | Taxable base each | Couple's wealth tax |
|---|---|---|
| Madrid | €1,500,000 | €0 |
| Andalusia | €1,500,000 | €0 |
| Balearic Islands | €0 | €0 |
| Valencia region | €200,000 | €1,078.88 |
| Catalonia | €1,700,000 | €27,808.98 (€13,904.49 each) |

The lesson is not "Madrid wins". Below €3,700,000 of net taxable wealth per person, Madrid, Andalusia and the Balearics charge nothing, Valencia charges little since August 2026, and Catalonia charges from €500,000. If everything were in one spouse's name, that threshold would be crossed and the solidarity tax would apply in Madrid too. But ownership is not a box you tick: it follows the deeds and your matrimonial property regime, and changing it has tax consequences of its own.

![Under the 2026 rules, a couple with €5,000,000 owned half each pays €0 in Madrid, Andalusia and the Balearic Islands, €1,078.88 in the Valencia region and €27,808.98 in Catalonia. Under the 2025 Valencian rules they would have paid €18,122.62.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/mudarse-a-espana-impuestos/2-bars-ce9541a905.png?w=1600&h=924&m=1&mw=1080&mh=1773 "Illustrative example under the rules for 31 December 2026, with a €1,000,000 main home. Source: Spanish Finance Ministry, Medidas 2026.")

![They sell their UK home before 31 December 2026, are resident from 1 January 2027 even though they arrive on 1 April, wealth tax and the solidarity tax fall due on 31 December 2027, and their first Form 720 is due by 31 March 2028.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/mudarse-a-espana-impuestos/3-timeline-f0bc1058ff.png?w=1600&h=854&m=1&mw=1080&mh=1857 "Illustrative example, if they spend more than 183 days in Spain in 2027.")

> [!MELSO]
> Your arrival date, your region and what to sell before 1 January move income tax, wealth tax and the treaty with your home country all at once, and every choice has to stand up to a tax audit. At Melso Private, an AI models those scenarios with your figures and tax advisers review them and explain the legal basis, risk and cost of each option before you decide: [request a conversation](/en/private-wealth#contacto).

## What should you do before you arrive?

1. **Set your date with the calendar year in mind.** Arriving in November differs from arriving in April, but days are not everything: if the core of your interests is already here, you are resident anyway.
2. **Decide what to sell, and when.** Spain works out gains from your original purchase cost ([article 35](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a35)) and does not reset it when you arrive. A genuine sale before 1 January of your first resident year falls outside Spanish income tax, though your home country may tax it. It must be real and documented: a plainly artificial arrangement with no effect other than saving tax can be recharacterised ([article 15 of the General Tax Law](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a15)).
3. **Review wrappers and structures.** ISAs, pensions, trusts and investment companies are taxed in Spain according to what is inside and to the treaty.
4. **Take stock for Form 720**, with balances on 31 December.
5. **If you will work here, look at the Beckham Law before you sign.**
6. **Choose your region with your own numbers**, and live where you declare.
7. **Think about leaving, too.** If you ever leave Spain after 10 of the last 15 years as a resident, holding shares worth more than €4,000,000 (or more than €1,000,000 in a company of which you own more than 25%), you are taxed on the unrealised gain ([article 95 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis)).

![Before you move, review your arrival date and days in the first year, the treaty with your home country, which sales to make before 1 January, ISAs, pensions and trusts, your region and its allowance, your Form 720 inventory, the Beckham Law if you will work, and your residence permit.](https://storage.googleapis.com/albert-489117-melso-blog-media/diagrams/en/mudarse-a-espana-impuestos/4-checklist-a635e3512e.png?w=1600&h=1236&m=1&mw=1080&mh=2811 "What to review before you arrive in Spain")

> [!CONSEJO]
> From day one, keep evidence of where you live: travel records, your purchase or rental contract, your children's school enrolment and a tax residence certificate from your home country. That is what settles a treaty tie-breaker or a tax audit.

## Is the golden visa still available? Your options in 2026

Not for new applications. Organic Law 1/2025 repealed [articles 63 to 67 of Law 14/2013](https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074#a63) with effect from 3 April 2025: the investor visa and residence permit, for example for buying property worth €500,000 or more. Earlier applications are decided under the old rules and existing permits remain valid; renewals follow the rules in force when the permit was first granted.

The options if you are not an EU citizen:

- **Non-lucrative residence**, to live in Spain without working: funds of 400% of the IPREM (a public income benchmark) a month for you and 100% for each family member, health insurance, and an initial permit of one year ([articles 61 and 62 of the immigration regulation](https://www.boe.es/buscar/act.php?id=BOE-A-2024-24099#a6-3)).
- **The international teleworker visa** (the digital nomad visa), compatible with the Beckham Law.
- **Highly qualified professionals and entrepreneurs**, also under Law 14/2013.

No permit decides your taxes: tax residence comes from article 9. And non-lucrative residence does not fit the Beckham Law, which requires you to come to work, run a company or start a business.

## Common mistakes when moving to Spain with wealth

- **Assuming your Spanish tax year starts the day you arrive.** It starts on 1 January.
- **Taking for granted that Madrid or Andalusia charge nothing.** Above €3,000,000 of taxable base you pay what the solidarity tax charges.
- **Selling your home or portfolio during your arrival year** without measuring the Spanish cost.
- **Forgetting your first Form 720**, or thinking it only covers bank accounts.
- **Claiming the Beckham Law without meeting the conditions**, or too late.
- **Registering in one region and living in another.** That is sham residence, with interest and penalties.
- **Assuming your visa settles your taxes.**

## How Melso helps

Melso Private provides lawful tax planning for people with wealth from €1 million: an AI that reads each country's tax law and treaties models the scenarios for your arrival date, region and regime, and tax advisers choose the measures and stand behind them. You see each measure with its legal basis, risk and cost, nothing is applied or filed without your approval of the exact version, and we coordinate with your notary, your private bank and your advisers back home. The first conversation lasts 45 minutes, free of charge, in English, Spanish or Catalan. **Request a conversation** at [melso.ai/en/private-wealth](https://melso.ai/en/private-wealth).

> This article is for information only and does not replace professional advice for your case. Last reviewed: 18 October 2026.

## Frequently asked questions

### What taxes do you pay when you move to Spain?

From the year you become tax resident, Spanish income tax (IRPF) applies to your worldwide income, wealth tax and the solidarity tax on large fortunes apply to everything you own worldwide on 31 December under your region's rules, and Form 720 reports your accounts, securities and property outside Spain if any category is worth more than €50,000. The Beckham Law, if you qualify, limits much of this to what you own or earn in Spain.

### When do you become a Spanish tax resident if you arrive mid-year?

From 1 January of that year, if by the end of it you have spent more than 183 days in Spain or the core of your business or economic interests is here. The Spanish tax year is the calendar year and the law does not split it when you change residence. So income you received abroad before arriving goes into your Spanish return, unless the tax treaty with your home country allocates those months differently.

### Is there split-year treatment in Spain?

Not under Spanish law: the tax year is the calendar year and only ends early on death (articles 12 and 13 of the income tax law). If your home country also treats you as resident for part of that year, the tie-breaker in the double tax treaty applies: permanent home, centre of vital interests, habitual abode, then nationality. It is the only way the months before your arrival can be treated differently, and it turns on facts worth documenting.

### Will I pay wealth tax if I move to Spain?

It depends on your wealth and your region. As a resident you are taxed on everything you own on 31 December, wherever it is. In 2026 the tax-free allowance is €700,000 under national law, €500,000 in Catalonia, €2,000,000 in the Valencia region and €3,000,000 in the Balearic Islands, and your main home is exempt up to €300,000. Madrid and Andalusia relieve the tax, but above €3,000,000 of taxable base you pay what the solidarity tax would charge.

### When do I file Form 720 for the first time?

Between 1 January and 31 March of the year after your first year as a resident. If you move in 2027, your first Form 720 is due in 2028, showing what you held on 31 December 2027. There are three categories (accounts, securities and insurance, property) and you only report a category worth more than €50,000. After that you file again only if a category rises by more than €20,000, or if you sell or close something you reported.

### Can I use the Beckham Law if I'm moving to Spain to live off my investments?

No. The regime in article 93 of the income tax law requires you to move for an employment contract (remote work counts, for example with the international teleworker visa), to become a company director, for an entrepreneurial activity, or as a highly qualified professional for a startup or R&D. You must also not have been Spanish resident in the previous five years. If you come only to live off your investments, you are taxed under the general rules.

### Does Spain still have a golden visa?

Not for new applications. Organic Law 1/2025 abolished the investor visa and residence permit with effect from 3 April 2025. Applications filed before then are decided under the old rules, and existing permits remain valid; renewals are processed under the rules in force when the permit was first granted. People who want to live in Spain on their own income now mostly use non-lucrative residence.

### Should I sell investments before moving to Spain?

It depends on your case; there is no general rule. Spain works out gains from your original purchase cost and does not reset it when you arrive, so a genuine sale made before 1 January of your first year as a resident falls outside Spanish income tax, although your home country may tax it. It must be real and documented: a sham sale or an arrangement with no effect other than saving tax can be recharacterised (articles 15 and 16 of the General Tax Law).

### How does Spain tax a UK trust?

The Protocol to the UK–Spain tax treaty says a Spanish resident who is a beneficiary of a UK trust is taxed in Spain on the gross income they receive or are entitled to receive from it, with a credit for the UK tax paid on that distribution. Securities placed in a trust of which you are the owner or beneficial owner also go on Form 720. Outside that case, each trust is analysed according to how it is set up.

### Does my residence visa decide where I pay tax?

No. Tax residence is decided by the tests in article 9 of the Spanish income tax law: more than 183 days in the year, the core of your business or economic interests in Spain, or the presumption based on where your spouse and minor children live. You can hold non-lucrative residence and not be tax resident in a given year, or be tax resident before your permit is processed. Plan your taxes separately from your visa.

## Sources

- [Law 35/2006 on Personal Income Tax (consolidated text): articles 2, 9, 12, 13, 35, 66, 76, 93 and 95 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), BOE, accessed 2026-10-18
- [Law 19/1991 on Wealth Tax (consolidated text): articles 4, 5, 28, 29, 30, 31 and 37](https://www.boe.es/buscar/act.php?id=BOE-A-1991-14392), BOE, accessed 2026-10-18
- [Law 38/2022 (consolidated text): article 3, Temporary Solidarity Tax on Large Fortunes, extended by additional provision 5 of Royal Decree-law 8/2023](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22684), BOE, accessed 2026-10-18
- [Regional taxation. Measures 2026, chapter IV: wealth tax measures in force by region (updated 23 September 2026)](https://www.hacienda.gob.es/sgfal/financiacionterritorial/autonomica/capitulo-iv-tributacion-autonomica-2026.pdf), Spanish Ministry of Finance, accessed 2026-10-18
- [Law 58/2003, General Tax Law (consolidated text): articles 15, 16, 88 and 198 and additional provision 18](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186), BOE, accessed 2026-10-18
- [Royal Decree 1065/2007, General Regulation on tax management and inspection (consolidated text): articles 42 bis, 42 ter and 54 bis (Form 720)](https://www.boe.es/buscar/act.php?id=BOE-A-2007-15984), BOE, accessed 2026-10-18
- [Form 720, frequently asked questions: who must file (special regime of article 93)](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/declaraciones-informativas/modelo-720-decla_____sobre-bienes-derechos-extranjero_/preguntas-frecuentes/contribuyentes-obligados-declarar.html), AEAT, accessed 2026-10-18
- [Spain–UK double tax convention and Protocol of 14 March 2013: article 4 and Protocol point V](https://www.boe.es/buscar/doc.php?id=BOE-A-2014-5171), BOE, accessed 2026-10-18
- [Law 14/2013 on support for entrepreneurs (consolidated text): articles 61 and 63 to 67 and transitional provisions one and two, as amended by Organic Law 1/2025](https://www.boe.es/buscar/act.php?id=BOE-A-2013-10074), BOE, accessed 2026-10-18
- [Royal Decree 1155/2024, Immigration Regulation: articles 61 and 62, non-lucrative temporary residence](https://www.boe.es/buscar/act.php?id=BOE-A-2024-24099), BOE, accessed 2026-10-18