Finding qualified accountants in Spain who understand both Spanish fiscal law and the realities of international clients is harder than it should be.
Most domestic firms work fluently in Spanish only and treat non-resident or expat cases as exceptions rather than core practice.
At Delaguía y Luzón, our accountants in Spain have advised international clients for more than 65 years from our Valencia office, working in English, French, Spanish and Russian.
We act for UK nationals, EU citizens, businesses with cross-border operations, self-employed professionals (autónomos), and high-net-worth individuals with assets in multiple jurisdictions.
This page sets out what our tax law and accounting team does, the Spanish tax framework you need to understand, and how the Valencian Community compares to other regions on personal and corporate tax.
According to AEAT data, more than 5.8 million non-resident tax filings (Modelo 210) were processed in Spain in 2024, reflecting the scale of the international client base requiring specialised accountants and tax advisers.
Spain’s professional landscape splits tax and accounting work across three distinct figures: the abogado fiscalista (tax lawyer), the gestor (administrative tax practitioner), and the asesor fiscal or accountant.
Many international clients arrive expecting a single point of contact and instead find themselves coordinating between two or three providers.
Our Valencia firm consolidates these roles.
The same team that drafts your corporate structure files your Modelo 200, advises on Beckham Law eligibility, and handles AEAT correspondence if a tax inspection arises.
You need professional accounting and tax support if any of the following apply:
Our integrated team of tax experts in Valencia combines legal, accounting, and international expertise to deliver practical solutions for every situation.
Whether you need help with tax planning, business structuring, or representation before the AEAT, we ensure your interests are always protected.
If you’re searching for a trusted tax advisor in Valencia with clear pricing, expert guidance, and a proactive approach, we’re here to help you plan smarter and grow stronger.
Spanish fiscal law is administered by the Agencia Estatal de Administración Tributaria (AEAT), with regional adjustments handled by each Comunidad Autónoma.
The Valencian Community has its own Conselleria d’Hisenda applying delegated tax powers on inheritance, gifts, and certain personal income tax brackets.
Below are the core taxes our accountants in Spain handle for international clients.
Resident individuals are taxed on worldwide income on a progressive scale combining state and regional brackets.
In the Valencian Community for 2026, the combined marginal rate reaches 54% on income above €300,000, while the lowest bracket starts at 19%.
Non-residents file Modelo 210 at a flat 19% (EU/EEA residents) or 24% (non-EU residents) on Spanish-source income.
The general rate is 25%.
Newly incorporated companies pay 15% in the first profitable year and the following one.
Under Startup Law 28/2022, qualifying startups apply 15% for the first profitable year and the four following years, subject to ENISA certification.
Our team has covered the Spanish corporate tax framework in depth in a separate guide.
Spanish residents holding assets abroad worth more than €50,000 in bank accounts, securities, or real estate must file Modelo 720 annually before 31 March.
The European Court of Justice ruling of 27 January 2022 (Case C-788/19) struck down the disproportionate sanctions regime, but the filing obligation remains.
Our accountants in Spain prepare Modelo 720 for clients with UK pensions, US brokerage accounts, French rental properties, and similar foreign holdings.
The IRPF return (Modelo 100) is filed between April and June.
The corporate return (Modelo 200) is due within 25 calendar days following the six months after the fiscal year-end, typically July for calendar-year companies.
Standard IVA is 21%, with reduced rates of 10% and 4% for specific goods and services.
Inheritance and Gift Tax (ISD) is regionally administered, with the Valencian Community offering a 50% quota reduction and a €100,000 individual allowance for Group I and II heirs.
Local property taxes (IBI, Plusvalía Municipal) vary by municipality and are coordinated with each town hall.
We act as the single point of contact for tax law, accounting, and adjacent legal matters.
Most international clients engage us regularly, combining annual filings (Modelo 100, Modelo 720, corporate package) with ad hoc transactional advice (property purchases, inheritance, company restructuring).
| Step | Engagement Stage | What It Covers |
|---|---|---|
| 1 | Initial assessment | Tax residency status, asset inventory, current filings, and jurisdictional overlap. |
| 2 | Engagement letter and Apoderamiento | Granting our team AEAT digital representation. |
| 3 | Compliance calendar | Quarterly and annual filings mapped to deadlines. |
| 4 | Strategic review | Typically annual, covering legislative changes, residence position, and structural optimisation. |
For UK nationals navigating post-Brexit fiscal positions, our British expats and Brexit guide and the UK-Spain double taxation analysis are the recommended companion reads.
For property-heavy portfolios, see our coverage of Spain regional property taxes.
The choice of region is not cosmetic.
It directly affects your IRPF marginal rate, ISD allowances, and wealth tax liability.
| Region | Top IRPF Marginal Rate (2026) | Wealth Tax | ISD Direct Family (Group II) |
|---|---|---|---|
| Valencian Community | 54% | Applies above €500,000 | 50% quota reduction + €100,000 allowance |
| Madrid | 45% | 100% bonification (effectively 0%) | 99% bonification |
| Catalonia | 50% | Applies from €500,000 | Up to 99% reduction depending on amount |
| Andalusia | 47% | 100% bonification | 99% bonification for direct family |
Sources: Regional Hacienda authorities and consolidated tax legislation.
Madrid and Andalusia look more competitive on headline rates.
The trade-off is property cost, urban density, and access to a Mediterranean lifestyle.
For most of our UK and northern European clients, Valencia’s combination of moderate tax burden, cost of living, and quality of life remains commercially rational.
We assess where you are tax-resident under Spanish criteria (Article 9 LIRPF) and the Spain-UK Double Tax Treaty, advising on tie-breaker rules where dual residency arises.
This determination drives every subsequent decision.
We incorporate Spanish entities (Sociedad Limitada with €1 minimum capital under Startup Law 28/2022, Sociedad Anónima, branch registrations) and file the annual accounts package: Modelo 200, Modelo 202 (instalments), Cuentas Anuales at the Mercantile Registry, and Modelo 232 for related-party transactions.