{"id":28478,"date":"2026-10-14T16:31:42","date_gmt":"2026-10-14T14:31:42","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=28478"},"modified":"2026-10-14T16:31:47","modified_gmt":"2026-10-14T14:31:47","slug":"belgian-exit-tax-spain","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/belgian-exit-tax-spain\/","title":{"rendered":"Moving from Belgium to Spain without paying the 2026 Belgian exit tax"},"content":{"rendered":"\n<div style=\"background:#f5f5f5;border-left:4px solid #007BB3;padding:20px 24px;border-radius:8px;margin:25px 0;\">\n<h2 style=\"margin-top:0;color:#003c5c;\">Belgian exit tax and moving to Spain: key points<\/h2>\n<p style=\"margin:0 0 14px 0;\"><strong>Short answer.<\/strong> If you live in Belgium and move to Spain, you do not pay the Belgian exit tax when you leave. Payment is deferred automatically, and the obligation to pay lapses 24 months after you transfer your domicile, provided that during those 24 months your financial assets are neither disposed of for consideration nor made subject to a security interest, you remain tax resident in a country that qualifies for the deferral, and you file the annual certificates. The rule turns on Belgian tax residence, not on nationality, so it applies to foreign nationals living in Belgium as well. The groundwork is done in Belgium, before the move.<\/p>\n<ul style=\"margin:0 0 1em 1.4em;padding:0;line-height:1.8;\">\n<li>Since 1 January 2026, Belgium taxes capital gains on financial assets made by individuals at 10%, under the <a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Law of 6 April 2026 introducing a tax on capital gains on financial assets<\/a>, published in the Belgian Official Gazette (Moniteur belge) on 21 April 2026.<\/li>\n<li>Moving your domicile or the seat of your wealth out of Belgium is treated as a sale: the unrealised gain on the day you leave becomes taxable even though nothing is sold (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Article 92 \u00a7 2, 2\u00b0 of the Belgian Income Tax Code<\/a>).<\/li>\n<li>For assets acquired before 1 January 2026, the starting value is their value on 31 December 2025, so gains built up before 2026 are not caught (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Article 102 \u00a7 4 of the same Code<\/a>).<\/li>\n<li>For a move to Spain, an EU Member State, payment of the Belgian exit tax is deferred automatically, with no security required (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Article 413\/1 \u00a7 6 of the same Code<\/a>).<\/li>\n<li>The obligation to pay the Belgian exit tax lapses 24 months after departure if the conditions of the deferral have been met (no disposal for consideration, no security interest over the securities, tax residence kept in a qualifying country, certificates filed), or if you re-establish your domicile in Belgium within that period.<\/li>\n<li>During the deferral, a certificate must reach the Belgian tax authorities no later than the last day of the 14th and of the 26th month following the month of departure (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/arrete\/2026\/05\/18\/2026003828\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Royal Decree of 18 May 2026<\/a>).<\/li>\n<li>Spain calculates the gain from the original purchase price, with no step-up on arrival, and taxes it at 19% to 30% under the savings income scale (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Articles 34, 35, 66 and 76 of Ley 35\/2006<\/a>): a sale within the 24 months can therefore expose the same gain to two taxes.<\/li>\n<\/ul>\n<p style=\"margin:14px 0 0 0;font-size:0.9em;color:#555;\">Summary by Delagu\u00eda y Luz\u00f3n, lawyers in Valencia since 1960. Law as at 13 October 2026.<\/p>\n<\/div>\n\n<h3 style=\"color:#007BB3;\">A Belgian tax that follows you for 24 months<\/h3>\n<p>Many people who have lived in Belgium for years were not born there. You may have come for a post with an EU institution, a job with an international company in Brussels, Antwerp or Ghent, or for family reasons. Spain is now the next step: Valencia, Alicante, M\u00e1laga or Madrid.<\/p>\n<p>Since 2026, a move like this has a tax consequence on the Belgian side. With the Belgian exit tax, you take with you a latent tax debt towards Belgium, calculated on the value of your financial assets on the day you transfer your tax domicile from Belgium to Spain.<\/p>\n<p>That debt is suspended while you keep your securities. It disappears after 24 months. It becomes payable if you sell before then.<\/p>\n<p>Moving to Spain without paying the Belgian exit tax therefore means settling three things before you leave Belgium: the date you leave, the securities you will hold for 24 months and the value that will serve as the reference for the calculation.<\/p>\n<p>Spain, for its part, ignores the value of your securities when you arrive and taxes the whole gain since purchase. When you sell matters as much as when you leave. Law as at 13 October 2026.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Planning your departure: how to avoid or reduce the Belgian exit tax<\/h2>\n<figure style=\"margin:30px 0;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/10\/Belgian-exit-tax-townhouses-in-Belgium-before-moving.jpg\" alt=\"Row of townhouses in Belgium, where planning for the Belgian exit tax starts before the move to Spain\" width=\"1080\" height=\"720\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:8px;display:block;\"><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">Planning starts in Belgium, before your domicile moves. Photo: Ivan Borinschi, Unsplash.<\/figcaption><\/figure>\n<p>The Belgian law itself sets out the conditions under which the departure tax is never paid. Planning a move from Belgium to Spain, from a tax point of view, means meeting those conditions before your domicile moves, then keeping to them for 24 months.<\/p>\n<p>Once your domicile has moved, the value of your securities is fixed and the 24 months start to run. The decisions that matter are therefore taken in Belgium, several months before the move.<\/p>\n<figure style=\"margin:30px auto;max-width:640px;\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 480 556\" width=\"100%\" role=\"img\" aria-labelledby=\"en4-t en4-d\" style=\"max-width:640px;height:auto;font-family:Arial,Helvetica,sans-serif;\"><title id=\"en4-t\">A move from Belgium to Spain planned in three stages<\/title><desc id=\"en4-d\">Stage one, before you leave, in Belgium: inventory of your securities, choice of reference value, securities to hold for 24 months, model of the Belgian and Spanish taxes. Stage two, on the day your domicile moves: the value of your securities is fixed and payment is deferred automatically. Stage three, for 24 months in Spain: no sale and no security interest over the securities you keep, then the Belgian obligation to pay lapses at 24 months. The certificates are due by the last day of the 14th and of the 26th month following the month of departure.<\/desc><rect x=\"0\" y=\"0\" width=\"480\" height=\"556\" rx=\"12\" fill=\"#ffffff\" stroke=\"#c9dbe6\"\/><text x=\"24\" y=\"36\" font-size=\"18\" font-weight=\"700\" fill=\"#003c5c\">Your move in three stages<\/text><text x=\"24\" y=\"58\" font-size=\"13.5\" fill=\"#33485a\">What to decide before, on the day and for 24 months<\/text><rect x=\"24\" y=\"76\" width=\"432\" height=\"150\" rx=\"10\" fill=\"#eaf4fb\" stroke=\"#007BB3\"\/><circle cx=\"52\" cy=\"104\" r=\"14\" fill=\"#007BB3\"\/><text x=\"52\" y=\"109\" font-size=\"15\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#ffffff\">1<\/text><text x=\"76\" y=\"109\" font-size=\"15\" font-weight=\"700\" fill=\"#003c5c\">Before you leave, in Belgium<\/text><text x=\"44\" y=\"138\" font-size=\"13.5\" fill=\"#1f3a4d\">Inventory: value at end 2025 and purchase price<\/text><text x=\"44\" y=\"160\" font-size=\"13.5\" fill=\"#1f3a4d\">Reference value chosen, purchase records gathered<\/text><text x=\"44\" y=\"182\" font-size=\"13.5\" fill=\"#1f3a4d\">Securities to hold for 24 months identified<\/text><text x=\"44\" y=\"204\" font-size=\"13.5\" fill=\"#1f3a4d\">Belgian and Spanish taxes modelled<\/text><path d=\"M240 226 L240 240\" stroke=\"#33485a\" stroke-width=\"2.5\" fill=\"none\"\/><path d=\"M233 238 L240 249 L247 238 Z\" fill=\"#33485a\"\/><rect x=\"24\" y=\"250\" width=\"432\" height=\"104\" rx=\"10\" fill=\"#003c5c\"\/><circle cx=\"52\" cy=\"278\" r=\"14\" fill=\"#ffffff\"\/><text x=\"52\" y=\"283\" font-size=\"15\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#003c5c\">2<\/text><text x=\"76\" y=\"283\" font-size=\"15\" font-weight=\"700\" fill=\"#ffffff\">The day your domicile moves<\/text><text x=\"44\" y=\"312\" font-size=\"13.5\" fill=\"#e3eef5\">Value of your securities fixed on that date<\/text><text x=\"44\" y=\"334\" font-size=\"13.5\" fill=\"#e3eef5\">Payment deferred automatically for Spain<\/text><path d=\"M240 354 L240 368\" stroke=\"#33485a\" stroke-width=\"2.5\" fill=\"none\"\/><path d=\"M233 366 L240 377 L247 366 Z\" fill=\"#33485a\"\/><rect x=\"24\" y=\"378\" width=\"432\" height=\"128\" rx=\"10\" fill=\"#edf7ee\" stroke=\"#2e7d32\"\/><circle cx=\"52\" cy=\"406\" r=\"14\" fill=\"#2e7d32\"\/><text x=\"52\" y=\"411\" font-size=\"15\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#ffffff\">3<\/text><text x=\"76\" y=\"411\" font-size=\"15\" font-weight=\"700\" fill=\"#1b5e20\">For 24 months, in Spain<\/text><text x=\"44\" y=\"440\" font-size=\"13.5\" fill=\"#24402a\">No sale and no security interest on those holdings<\/text><text x=\"44\" y=\"462\" font-size=\"13.5\" fill=\"#24402a\">Certificates: 14th and 26th month after departure<\/text><text x=\"44\" y=\"484\" font-size=\"13.5\" font-weight=\"700\" fill=\"#1b5e20\">At 24 months: Belgian obligation to pay lapses<\/text><text x=\"24\" y=\"536\" font-size=\"12\" fill=\"#5a6b78\">Belgian law of 6 April 2026 and Royal Decree of 18 May 2026<\/text><\/svg><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">The three stages of a move from Belgium to Spain planned in advance.<\/figcaption><\/figure>\n<p>Five levers come out of the legislation. Each one is explained further down.<\/p>\n<div style=\"overflow-x:auto;margin:25px 0;\">\n<table style=\"width:100%;border-collapse:collapse;\">\n<thead>\n<tr style=\"background:#003c5c;color:#fff;\">\n<th style=\"padding:12px;text-align:left;\">Lever<\/th>\n<th style=\"padding:12px;text-align:left;\">What the law provides<\/th>\n<th style=\"padding:12px;text-align:left;\">What to decide before you leave<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#eaf4fb;\"><td style=\"padding:12px;vertical-align:top;\"><strong>Deferral and lapse after 24 months<\/strong><\/td><td style=\"padding:12px;vertical-align:top;\">For a move to Spain, payment is deferred automatically and the obligation to pay ends after 24 months (CIR 92, Article 413\/1 \u00a7 6).<\/td><td style=\"padding:12px;vertical-align:top;\">Which securities you will hold for 24 months, with no sale and no security interest.<\/td><\/tr>\n<tr style=\"background:#ffffff;\"><td style=\"padding:12px;vertical-align:top;\"><strong>Reference value<\/strong><\/td><td style=\"padding:12px;vertical-align:top;\">For securities acquired before 1 January 2026: their value on 31 December 2025 or, at your request and for disposals until 31 December 2030, their acquisition value if it is higher and you can prove it (CIR 92, Article 102 \u00a7 4). For securities acquired since then: their acquisition value (Article 102 \u00a7 1).<\/td><td style=\"padding:12px;vertical-align:top;\">The purchase records to gather and, for unlisted shares, the valuation to obtain by 31 December 2027 at the latest.<\/td><\/tr>\n<tr style=\"background:#eaf4fb;\"><td style=\"padding:12px;vertical-align:top;\"><strong>Date your domicile moves<\/strong><\/td><td style=\"padding:12px;vertical-align:top;\">The departure gain is calculated on the value of the assets at the time of the move (CIR 92, Article 102 \u00a7 2). In Spain, tax residence is assessed per calendar year: you become resident if you spend more than 183 days in Spain in the year, or if the centre of your economic interests is in Spain (Ley 35\/2006, Article 9).<\/td><td style=\"padding:12px;vertical-align:top;\">The day you leave, which fixes the value Belgium uses, then, for the first year, the calendar of your stays in Spain and where your economic interests lie.<\/td><\/tr>\n<tr style=\"background:#ffffff;\"><td style=\"padding:12px;vertical-align:top;\"><strong>Tax-free allowance<\/strong><\/td><td style=\"padding:12px;vertical-align:top;\">\u20ac10,000 for 2026 income under the general regime, \u20ac1,000,000 for a holding of at least 20% (CIR 92, Article 96\/2). In the year you leave, these allowances are reduced pro rata to the months of the tax period (CIR 92, Article 129\/1); ask your Belgian tax adviser to confirm the amount for your year of departure.<\/td><td style=\"padding:12px;vertical-align:top;\">Which regime your securities fall under: the general regime or a holding of at least 20%.<\/td><\/tr>\n<tr style=\"background:#eaf4fb;\"><td style=\"padding:12px;vertical-align:top;\"><strong>Annual certificates<\/strong><\/td><td style=\"padding:12px;vertical-align:top;\">Keeping the deferral requires a certificate no later than the last day of the 14th and of the 26th month following the month of departure (Royal Decree of 18 May 2026).<\/td><td style=\"padding:12px;vertical-align:top;\">Both deadlines, in your diary from the day you leave.<\/td><\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>These levers concern the Belgian tax. They do not change the Spanish tax: Spain taxes a later sale on the gain calculated from the purchase price. Proper planning therefore covers both countries at once.<\/p>\n<p>To have the Belgian and Spanish taxes modelled before you leave, contact the firm on +34 963 74 16 57 or at felix.delaguia@delaguialuzon.com.<\/p>\n<div style=\"background:#eaf4fb;border-left:5px solid #007BB3;padding:20px 24px;border-radius:8px;margin:25px 0\">\n<h3 style=\"margin:0 0 12px 0;color:#003c5c\">The firm&#8217;s approach: sell before you leave and arrive in Spain with an updated acquisition value<\/h3>\n<p style=\"margin:0 0 12px 0\">Where the unrealised gain is large, the firm first looks at selling the securities before your domicile moves. As long as you are resident in Belgium, the sale is taxed in Belgium under the ordinary regime. For securities acquired before 2026, the Belgian gain is calculated from their value on 31 December 2025.<\/p>\n<p style=\"margin:0 0 12px 0\">The securities are then bought back at the day&#8217;s price. Their acquisition value in Spain becomes that price, not the original purchase price (Articles 34 and 35 of Ley 35\/2006). The gain built up until departure, including any gain from before 2026, is then no longer exposed to the Spanish savings income scale on a later sale.<\/p>\n<p style=\"margin:0 0 12px 0\">This approach removes the 24-month wait and the double taxation risk described below. It needs to be modelled first: cost of the transaction, tax-free allowance, date of the sale and the regime your securities fall under. Have it validated by your Belgian tax adviser before you act.<\/p>\n<p style=\"margin:0;font-size:0.9em;color:#555\">Opinion of Delagu\u00eda y Luz\u00f3n, 13 October 2026.<\/p>\n<\/div>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Foreign nationals living in Belgium: four points to check<\/h2>\n<p>The exit tax is not a tax on Belgians. It applies to anyone taxed in Belgium as a resident for personal income tax, whatever their passport. If you have lived in Belgium for some years, you are in the same position as a Belgian national, with four points that deserve a closer look.<\/p>\n<h3 style=\"color:#007BB3;\">Gains made before you became a Belgian taxpayer<\/h3>\n<p>For someone who moved to Belgium, the law treats assets as acquired at their value on the first day the person became liable to Belgian personal income tax (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Article 102 \u00a7 3 of the Belgian Income Tax Code<\/a>). If you were already living in Belgium before 2026, the starting point for assets acquired before that date is their value on 31 December 2025 (Article 102 \u00a7 4). Either way, the Belgian exit tax looks only at the gain made while you were taxable in Belgium, and from 2026 onwards.<\/p>\n<h3 style=\"color:#007BB3;\">EU officials and staff of the EU institutions<\/h3>\n<p>Article 13 of the <a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:12016E\/PRO\/07\" target=\"_blank\" rel=\"nofollow noopener\">Protocol (No 7) on the privileges and immunities of the European Union<\/a> provides that officials and other servants of the Union who settle in a Member State solely because of their duties are treated, for income tax, wealth tax and death duties, as having kept their tax domicile in the Member State where they were domiciled when they entered the service of the Union. If that rule applies to you, Belgium may not treat you as a Belgian tax resident, and the Belgian exit tax may not concern you at all. Check your position with the firm or with your institution&#8217;s services before relying on this article.<\/p>\n<h3 style=\"color:#007BB3;\">Non-EU nationals: the right to live in Spain is a separate question<\/h3>\n<p>EU, EEA and Swiss nationals can settle in Spain under EU free movement rules and register their residence there. If you are, for example, British, American or Indian and live in Belgium on a Belgian residence permit, that permit does not by itself settle your right to live in Spain. Most people in that situation apply for a Spanish visa or residence permit, such as the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-non-lucrative-visa\/\">Spanish non-lucrative visa<\/a> or the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/apply-digital-nomad-visa-spain\/\">digital nomad visa<\/a>; holders of EU long-term residence or an EU Blue Card have their own mobility rules. Start early: the date you actually arrive in Spain also affects your Spanish tax residence.<\/p>\n<h3 style=\"color:#007BB3;\">Moving on from Spain within 24 months<\/h3>\n<p>Not every expat stays in one country for good. If, within the 24 months, you become tax resident in a country outside the EU and the EEA that has no tax treaty with Belgium providing for exchange of information and assistance in tax recovery, the deferral ends unless you have provided sufficient security (CIR 92, Article 413\/1 \u00a7 6). Before a second move, for example back to the United Kingdom or on to the United States, check whether the new country qualifies.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Belgian exit tax since 2026: a tax on capital gains on financial assets<\/h2>\n<p>The Belgian exit tax is not a separate tax. It is one of the rules of Belgium&#8217;s new tax on capital gains on financial assets, which took effect on 1 January 2026 (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Article 35 of the Law of 6 April 2026<\/a>).<\/p>\n<p>The law taxes gains made outside a professional activity on financial assets. It groups them into four families (Article 92 \u00a7 1 of the Belgian Income Tax Code, CIR 92):<\/p>\n<ul style=\"margin:0 0 1em 1.4em;line-height:1.8;\">\n<li>financial instruments, including shares, bonds and fund units;<\/li>\n<li>certain insurance contracts and capitalisation transactions;<\/li>\n<li>crypto-assets;<\/li>\n<li>funds within the meaning of the law: scriptural or electronic money not held in a payment account, investment gold and central bank digital currencies.<\/li>\n<\/ul>\n<p>Moving abroad is on the list of transactions treated as a sale. You are taxed as if you had disposed of your assets at the moment you leave Belgium.<\/p>\n<blockquote style=\"background:#eaf4fb;border-left:5px solid #007BB3;padding:18px 24px;margin:25px 0;\">\n<p style=\"margin:0 0 8px 0;font-style:italic;\" lang=\"fr\">\u00ab&nbsp;Sont assimil\u00e9s \u00e0 une cession \u00e0 titre on\u00e9reux vis\u00e9e \u00e0 l&#8217;article 90, alin\u00e9a 1er, 9\u00b0&nbsp;: [&#8230;] 2\u00b0 le transfert du domicile ou du si\u00e8ge de la fortune en dehors de la Belgique&nbsp;\u00bb<\/p>\n<p style=\"margin:10px 0 0 0;font-size:0.9em;\">Article 92 \u00a7 2 of the CIR 92, reinstated by Article 4 of the Law of 6 April 2026 (Moniteur belge, 21 April 2026). In English: transferring your domicile or the seat of your wealth outside Belgium is treated as a disposal for consideration.<\/p>\n<\/blockquote>\n<p>Real estate is not on this list. The exit tax described here concerns financial assets.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Rate, annual allowance and reference value<\/h2>\n<p>The general regime rests on three parameters: a rate, a tax-free slice and a starting value. The table sets out the figures in the law.<\/p>\n<div style=\"overflow-x:auto;margin:25px 0;\">\n<table style=\"width:100%;border-collapse:collapse;\">\n<thead>\n<tr style=\"background:#003c5c;color:#fff;\">\n<th style=\"padding:12px;text-align:left;\">Parameter<\/th>\n<th style=\"padding:12px;text-align:left;\">Belgian rule<\/th>\n<th style=\"padding:12px;text-align:left;\">Legal reference<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#eaf4fb;\">\n<td style=\"padding:12px;\">Rate under the general regime<\/td>\n<td style=\"padding:12px;\">10%<\/td>\n<td style=\"padding:12px;\">Law of 6 April 2026, Articles 14 and 27 (CIR 92, Articles 171 and 269)<\/td>\n<\/tr>\n<tr style=\"background:#ffffff;\">\n<td style=\"padding:12px;\">Annual tax-free slice<\/td>\n<td style=\"padding:12px;\">\u20ac4,855 in the law, which is \u20ac10,000 after indexation for 2026 income<\/td>\n<td style=\"padding:12px;\">CIR 92, Article 96\/2, first paragraph, 2\u00b0<\/td>\n<\/tr>\n<tr style=\"background:#eaf4fb;\">\n<td style=\"padding:12px;\">Starting value of assets acquired before 2026<\/td>\n<td style=\"padding:12px;\">Value on 31 December 2025 (last closing price of 2025 for listed securities)<\/td>\n<td style=\"padding:12px;\">CIR 92, Article 102 \u00a7 4<\/td>\n<\/tr>\n<tr style=\"background:#ffffff;\">\n<td style=\"padding:12px;\">Option until 31 December 2030<\/td>\n<td style=\"padding:12px;\">Actual acquisition price, if higher and proven by the taxpayer<\/td>\n<td style=\"padding:12px;\">CIR 92, Article 102 \u00a7 4, fourth paragraph<\/td>\n<\/tr>\n<tr style=\"background:#eaf4fb;\">\n<td style=\"padding:12px;\">Value used on departure<\/td>\n<td style=\"padding:12px;\">Value of the asset at the time the domicile is transferred<\/td>\n<td style=\"padding:12px;\">CIR 92, Article 102 \u00a7 2<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>The \u20ac4,855 figure is a base amount that Belgian law indexes every year. For 2026 income (assessment year 2027), it corresponds to \u20ac10,000 after indexation, according to the <a href=\"https:\/\/www.dekamer.be\/FLWB\/PDF\/56\/1244\/56K1244003.pdf\" target=\"_blank\" rel=\"nofollow noopener\">justification of amendment No 59 to the bill (Belgian Chamber of Representatives, DOC 56 1244\/003)<\/a>. The amount for later years depends on annual indexation. In the year you leave, this slice is limited pro rata to the number of months in the tax period, according to the <a href=\"https:\/\/www.dekamer.be\/FLWB\/PDF\/56\/1244\/56K1244001.pdf\" target=\"_blank\" rel=\"nofollow noopener\">explanatory memorandum to the bill (DOC 56 1244\/001, commentary on Article 13)<\/a>.<\/p>\n<p>For unlisted shares held before 2026, the law provides several valuation methods. In particular, it lets you have their value set by a company auditor or a certified accountant by 31 December 2027 at the latest.<\/p>\n<p>Since 1 June 2026, tax on ordinary sales can be withheld at source by a Belgian financial intermediary (Article 35 of the law). That withholding does not cover a move abroad: the departure gain goes through your own tax return.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Deferred payment of the Belgian exit tax when you move to Spain<\/h2>\n<p>The law does not claim the tax on the day you move. It grants a deferral of payment when you settle in another EU Member State, in a State of the European Economic Area, or in a State bound to Belgium by a tax treaty that provides for exchange of information and assistance in tax recovery.<\/p>\n<p>Spain is an EU Member State. The deferral therefore applies automatically, with no application and no security. For other States, the deferral has to be requested and requires sufficient security.<\/p>\n<figure style=\"margin:30px auto;max-width:640px;\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 480 560\" width=\"100%\" role=\"img\" aria-labelledby=\"en1-t en1-d\" style=\"max-width:640px;height:auto;font-family:Arial,Helvetica,sans-serif;\"><title id=\"en1-t\">Belgian exit tax calendar after a move to Spain<\/title><desc id=\"en1-d\">Vertical timeline: departure from Belgium in month 0, first certificate by the end of month 14 at the latest, obligation to pay lapses at 24 months, second certificate by the end of month 26 at the latest. A sale of the securities, or a security interest over them, before 24 months makes the tax payable.<\/desc><rect x=\"0\" y=\"0\" width=\"480\" height=\"560\" rx=\"12\" fill=\"#ffffff\" stroke=\"#c9dbe6\"\/><text x=\"24\" y=\"38\" font-size=\"18\" font-weight=\"700\" fill=\"#003c5c\">Belgian exit tax: the 24 months after you leave<\/text><rect x=\"24\" y=\"56\" width=\"432\" height=\"34\" rx=\"6\" fill=\"#eaf4fb\"\/><text x=\"240\" y=\"78\" font-size=\"14\" text-anchor=\"middle\" fill=\"#003c5c\">Automatic payment deferral for a move to Spain (EU)<\/text><line x1=\"60\" y1=\"125\" x2=\"60\" y2=\"395\" stroke=\"#007BB3\" stroke-width=\"4\" stroke-linecap=\"round\"\/><circle cx=\"60\" cy=\"125\" r=\"11\" fill=\"#003c5c\"\/><text x=\"88\" y=\"121\" font-size=\"15\" font-weight=\"700\" fill=\"#003c5c\">Month 0: you leave Belgium<\/text><text x=\"88\" y=\"141\" font-size=\"13.5\" fill=\"#33485a\">Unrealised gain calculated on that day<\/text><circle cx=\"60\" cy=\"215\" r=\"11\" fill=\"#ffffff\" stroke=\"#007BB3\" stroke-width=\"4\"\/><text x=\"88\" y=\"211\" font-size=\"15\" font-weight=\"700\" fill=\"#003c5c\">End of month 14: first certificate<\/text><text x=\"88\" y=\"231\" font-size=\"13.5\" fill=\"#33485a\">It covers the first 12 months<\/text><circle cx=\"60\" cy=\"305\" r=\"13\" fill=\"#2e7d32\"\/><text x=\"88\" y=\"301\" font-size=\"15\" font-weight=\"700\" fill=\"#1b5e20\">24 months: obligation to pay lapses<\/text><text x=\"88\" y=\"321\" font-size=\"13.5\" fill=\"#33485a\">If nothing was sold or pledged as security<\/text><circle cx=\"60\" cy=\"395\" r=\"11\" fill=\"#ffffff\" stroke=\"#007BB3\" stroke-width=\"4\"\/><text x=\"88\" y=\"391\" font-size=\"15\" font-weight=\"700\" fill=\"#003c5c\">End of month 26: second certificate<\/text><text x=\"88\" y=\"411\" font-size=\"13.5\" fill=\"#33485a\">It covers months 13 to 24<\/text><rect x=\"24\" y=\"440\" width=\"432\" height=\"96\" rx=\"8\" fill=\"#fff7ed\" stroke=\"#b45309\"\/><text x=\"40\" y=\"466\" font-size=\"14.5\" font-weight=\"700\" fill=\"#b45309\">Sale or security interest before 24 months<\/text><text x=\"40\" y=\"488\" font-size=\"13.5\" fill=\"#5c3a12\">The deferral ends for the assets concerned:<\/text><text x=\"40\" y=\"508\" font-size=\"13.5\" fill=\"#5c3a12\">the related Belgian tax becomes payable.<\/text><text x=\"40\" y=\"526\" font-size=\"12\" fill=\"#7a5a34\">Law of 6 April 2026 and Royal Decree of 18 May 2026<\/text><\/svg><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">The payment deferral calendar after a move from Belgium to Spain.<\/figcaption><\/figure>\n<p>The deferral ends in two cases (Article 413\/1 \u00a7 6, second paragraph, of the CIR 92):<\/p>\n<ul style=\"margin:0 0 1em 1.4em;line-height:1.8;\">\n<li>the financial assets are transferred for consideration or become subject to an agreement creating a security interest over financial instruments;<\/li>\n<li>you become tax resident in a State that does not qualify for the automatic deferral, without having provided security.<\/li>\n<\/ul>\n<p>After a partial sale, the deferral ends only for the tax relating to the assets sold. The rest remains suspended.<\/p>\n<p>Not every pledge has this effect. According to the <a href=\"https:\/\/www.dekamer.be\/FLWB\/PDF\/56\/1244\/56K1244001.pdf\" target=\"_blank\" rel=\"nofollow noopener\">explanatory memorandum to the bill (Belgian Chamber of Representatives, DOC 56 1244\/001)<\/a>, a pledge that does not transfer ownership of the securities does not end the deferral as long as no such transfer has taken place. Before giving securities as collateral during the 24 months, have the agreement checked by your Belgian tax adviser.<\/p>\n<blockquote style=\"background:#eaf4fb;border-left:5px solid #007BB3;padding:18px 24px;margin:25px 0;\">\n<p style=\"margin:0 0 8px 0;font-style:italic;\" lang=\"fr\">\u00ab&nbsp;L&#8217;obligation de paiement pour laquelle le report de paiement a \u00e9t\u00e9 accord\u00e9 conform\u00e9ment aux alin\u00e9as 1er et 3 cesse&nbsp;: 1\u00b0 soit lorsque le contribuable r\u00e9tablit son domicile, le si\u00e8ge de sa fortune ou son si\u00e8ge de direction ou d&#8217;administration en Belgique end\u00e9ans les 24 mois&nbsp;; 2\u00b0 soit apr\u00e8s l&#8217;expiration d&#8217;une p\u00e9riode de 24 mois apr\u00e8s avoir transf\u00e9r\u00e9 son domicile, le si\u00e8ge de sa fortune ou son si\u00e8ge de direction ou d&#8217;administration \u00e0 l&#8217;\u00e9tranger.&nbsp;\u00bb<\/p>\n<p style=\"margin:10px 0 0 0;font-size:0.9em;\">Article 413\/1 \u00a7 6, sixth paragraph, of the CIR 92, inserted by Article 31 of the Law of 6 April 2026. In English: the obligation to pay ends either when you re-establish your domicile in Belgium within 24 months, or once 24 months have passed since you transferred your domicile abroad.<\/p>\n<\/blockquote>\n<p>People often speak of the Belgian exit tax being exempted after 24 months. Legally, the departure gain remains taxable and must be declared: it is the obligation to pay the related tax that lapses once the 24 months are over, provided the conditions of the deferral have been met.<\/p>\n<h3 style=\"color:#007BB3;\">Annual certificate during the deferral<\/h3>\n<p>Keeping the deferral depends on an annual certificate. The <a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/arrete\/2026\/05\/18\/2026003828\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Royal Decree of 18 May 2026 (Moniteur belge, 27 May 2026)<\/a> sets out its content and deadlines.<\/p>\n<ul style=\"margin:0 0 1em 1.4em;line-height:1.8;\">\n<li>First certificate: by the last day of the 14th month following the month of departure at the latest. It covers the first 12 months.<\/li>\n<li>Second certificate: by the last day of the 26th month following the month of departure at the latest. It covers the following 12 months.<\/li>\n<li>Content: your tax residence, and confirmation that the assets are still in your possession and have not been subject to any security agreement, or the list of assets sold or pledged in that way during the period.<\/li>\n<\/ul>\n<p>The certificate is filed electronically or on paper, as determined by the Belgian Minister of Finance.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">How Spain taxes the gain after you arrive<\/h2>\n<figure style=\"margin:30px 0;\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/10\/Belgian-exit-tax-Valencia-historic-centre-Spain.jpg\" alt=\"Valencia's historic centre near the cathedral, where a newcomer from Belgium becomes a Spanish tax resident\" width=\"1080\" height=\"720\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:8px;display:block;\"><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">Valencia&#8217;s historic centre. Photo: Tamara Malaniy, Unsplash.<\/figcaption><\/figure>\n<p>You become tax resident in Spain if you spend more than 183 days there in a calendar year, or if the centre of your economic interests is in Spain (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Article 9 of Ley 35\/2006 on personal income tax (IRPF)<\/a>). Residents are taxed on their worldwide income, capital gains included. How the first year works is explained in our article on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/moving-to-spain-after-2-july\/\">Spanish tax residency when you move during the year<\/a>.<\/p>\n<p>The sensitive point is the calculation. Spanish law takes the difference between the transfer value and the acquisition value, the latter being the amount actually paid on purchase.<\/p>\n<blockquote style=\"background:#eaf4fb;border-left:5px solid #007BB3;padding:18px 24px;margin:25px 0;\">\n<p style=\"margin:0 0 8px 0;font-style:italic;\" lang=\"es\">\u00ab&nbsp;En el supuesto de transmisi\u00f3n onerosa o lucrativa, la diferencia entre los valores de adquisici\u00f3n y transmisi\u00f3n de los elementos patrimoniales.&nbsp;\u00bb<\/p>\n<p style=\"margin:10px 0 0 0;font-size:0.9em;\">Article 34.1.a of Ley 35\/2006 on personal income tax (BOE-A-2006-20764). In English: on a transfer, the gain is the difference between the acquisition value and the transfer value of the asset.<\/p>\n<\/blockquote>\n<p>These articles provide for no revaluation of your securities on the date you settle in Spain. A share bought for 100 in Belgium in 2019 and sold for 260 from Spain produces a Spanish gain of 160, whatever its value on the day you moved.<\/p>\n<p>The gain falls into the savings income base. The scale combines a State portion and an identical regional portion.<\/p>\n<div style=\"overflow-x:auto;margin:25px 0;\">\n<table style=\"width:100%;border-collapse:collapse;\">\n<thead>\n<tr style=\"background:#003c5c;color:#fff;\">\n<th style=\"padding:12px;text-align:left;\">Band of the savings base<\/th>\n<th style=\"padding:12px;text-align:left;\">State portion (Article 66)<\/th>\n<th style=\"padding:12px;text-align:left;\">Regional portion (Article 76)<\/th>\n<th style=\"padding:12px;text-align:left;\">Total rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"background:#eaf4fb;\"><td style=\"padding:12px;\">Up to \u20ac6,000<\/td><td style=\"padding:12px;\">9.5%<\/td><td style=\"padding:12px;\">9.5%<\/td><td style=\"padding:12px;\">19%<\/td><\/tr>\n<tr style=\"background:#ffffff;\"><td style=\"padding:12px;\">\u20ac6,000 to \u20ac50,000<\/td><td style=\"padding:12px;\">10.5%<\/td><td style=\"padding:12px;\">10.5%<\/td><td style=\"padding:12px;\">21%<\/td><\/tr>\n<tr style=\"background:#eaf4fb;\"><td style=\"padding:12px;\">\u20ac50,000 to \u20ac200,000<\/td><td style=\"padding:12px;\">11.5%<\/td><td style=\"padding:12px;\">11.5%<\/td><td style=\"padding:12px;\">23%<\/td><\/tr>\n<tr style=\"background:#ffffff;\"><td style=\"padding:12px;\">\u20ac200,000 to \u20ac300,000<\/td><td style=\"padding:12px;\">13.5%<\/td><td style=\"padding:12px;\">13.5%<\/td><td style=\"padding:12px;\">27%<\/td><\/tr>\n<tr style=\"background:#eaf4fb;\"><td style=\"padding:12px;\">Over \u20ac300,000<\/td><td style=\"padding:12px;\">15%<\/td><td style=\"padding:12px;\">15%<\/td><td style=\"padding:12px;\">30%<\/td><\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Scale from <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Ley 35\/2006, Articles 66 and 76, in the consolidated version published in the BOE<\/a>. The total rates are the sum of the two portions (firm&#8217;s calculation).<\/p>\n<figure style=\"margin:30px auto;max-width:640px;\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 480 420\" width=\"100%\" role=\"img\" aria-labelledby=\"en5-t en5-d\" style=\"max-width:640px;height:auto;font-family:Arial,Helvetica,sans-serif;\"><title id=\"en5-t\">Belgian rate and Spanish savings income scale on a gain on securities<\/title><desc id=\"en5-d\">Belgium applies 10% under the general regime. Spain applies the savings income scale: 19% up to 6,000 euros, 21% from 6,000 to 50,000 euros, 23% from 50,000 to 200,000 euros, 27% from 200,000 to 300,000 euros and 30% above 300,000 euros.<\/desc><rect x=\"0\" y=\"0\" width=\"480\" height=\"420\" rx=\"12\" fill=\"#ffffff\" stroke=\"#c9dbe6\"\/><text x=\"24\" y=\"36\" font-size=\"18\" font-weight=\"700\" fill=\"#003c5c\">Belgium 10%, Spain 19% to 30%<\/text><text x=\"24\" y=\"58\" font-size=\"13.5\" fill=\"#33485a\">Rates on a capital gain on securities<\/text><text x=\"40\" y=\"92\" font-size=\"14\" font-weight=\"700\" fill=\"#8a3f06\">Belgium: general regime<\/text><rect x=\"40\" y=\"100\" width=\"120\" height=\"20\" rx=\"4\" fill=\"#b45309\"\/><text x=\"168\" y=\"115\" font-size=\"14\" font-weight=\"700\" fill=\"#8a3f06\">10%<\/text><text x=\"40\" y=\"152\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">Spain: savings income scale<\/text><text x=\"40\" y=\"176\" font-size=\"12.5\" fill=\"#33485a\">Up to \u20ac6,000<\/text><rect x=\"40\" y=\"182\" width=\"228\" height=\"18\" rx=\"4\" fill=\"#007BB3\"\/><text x=\"276\" y=\"196\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">19%<\/text><text x=\"40\" y=\"220\" font-size=\"12.5\" fill=\"#33485a\">\u20ac6,000 to \u20ac50,000<\/text><rect x=\"40\" y=\"226\" width=\"252\" height=\"18\" rx=\"4\" fill=\"#007BB3\"\/><text x=\"300\" y=\"240\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">21%<\/text><text x=\"40\" y=\"264\" font-size=\"12.5\" fill=\"#33485a\">\u20ac50,000 to \u20ac200,000<\/text><rect x=\"40\" y=\"270\" width=\"276\" height=\"18\" rx=\"4\" fill=\"#007BB3\"\/><text x=\"324\" y=\"284\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">23%<\/text><text x=\"40\" y=\"308\" font-size=\"12.5\" fill=\"#33485a\">\u20ac200,000 to \u20ac300,000<\/text><rect x=\"40\" y=\"314\" width=\"324\" height=\"18\" rx=\"4\" fill=\"#007BB3\"\/><text x=\"372\" y=\"328\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">27%<\/text><text x=\"40\" y=\"352\" font-size=\"12.5\" fill=\"#33485a\">Over \u20ac300,000<\/text><rect x=\"40\" y=\"358\" width=\"360\" height=\"18\" rx=\"4\" fill=\"#007BB3\"\/><text x=\"408\" y=\"372\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">30%<\/text><text x=\"24\" y=\"402\" font-size=\"12\" fill=\"#5a6b78\">Belgian law of 6 April 2026; Ley 35\/2006, articles 66 and 76<\/text><\/svg><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">The rates differ, and so do the bases: for securities acquired before 2026, Belgium starts from the value on 31 December 2025, Spain from the purchase price.<\/figcaption><\/figure>\n<p>Spain also has its own exit tax for people who leave Spain with large shareholdings; it concerns departures from Spain, not arrivals. See our article on the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-exit-tax\/\">Spanish exit tax<\/a> if you may leave Spain again later.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Double taxation of the gain between Belgium and Spain<\/h2>\n<p>The two countries start from different bases. For securities acquired before 2026, Belgium uses the gain built up between 31 December 2025 and the day you leave. Spain uses the gain built up between purchase and sale. Where the sale price is not lower than the value on the day you left, the first is contained in the second.<\/p>\n<figure style=\"margin:30px auto;max-width:640px;\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 480 470\" width=\"100%\" role=\"img\" aria-labelledby=\"en2-t en2-d\" style=\"max-width:640px;height:auto;font-family:Arial,Helvetica,sans-serif;\"><title id=\"en2-t\">Example: one gain, two tax bases<\/title><desc id=\"en2-d\">In the example, Spain taxes the gain from 120,000 euros to 240,000 euros, that is 120,000 euros. Belgium taxes the gain from 200,000 euros to 230,000 euros, that is 30,000 euros. That 30,000 euro slice is counted by both countries if the sale takes place within the 24 months.<\/desc><rect x=\"0\" y=\"0\" width=\"480\" height=\"470\" rx=\"12\" fill=\"#ffffff\" stroke=\"#c9dbe6\"\/><text x=\"24\" y=\"36\" font-size=\"18\" font-weight=\"700\" fill=\"#003c5c\">One gain, two tax bases<\/text><text x=\"24\" y=\"58\" font-size=\"13.5\" fill=\"#33485a\">Fictitious example (listed shares): sold ten months after leaving<\/text><rect x=\"306.7\" y=\"84\" width=\"100\" height=\"176\" fill=\"#fff7ed\" stroke=\"#b45309\" stroke-dasharray=\"5 4\"\/><text x=\"356.7\" y=\"78\" font-size=\"12.5\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#b45309\">Counted twice<\/text><text x=\"40\" y=\"112\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">Spain: \u20ac120,000 taxed<\/text><rect x=\"40\" y=\"122\" width=\"400\" height=\"34\" rx=\"5\" fill=\"#007BB3\"\/><text x=\"240\" y=\"144\" font-size=\"13.5\" text-anchor=\"middle\" fill=\"#ffffff\">from purchase price to sale price<\/text><text x=\"40\" y=\"196\" font-size=\"14\" font-weight=\"700\" fill=\"#003c5c\">Belgium: \u20ac30,000 taxed<\/text><rect x=\"306.7\" y=\"206\" width=\"100\" height=\"34\" rx=\"5\" fill=\"#b45309\"\/><text x=\"296\" y=\"228\" font-size=\"13\" text-anchor=\"end\" fill=\"#5c3a12\">31 Dec 2025 to departure<\/text><line x1=\"40\" y1=\"284\" x2=\"440\" y2=\"284\" stroke=\"#33485a\" stroke-width=\"2\"\/><line x1=\"40\" y1=\"278\" x2=\"40\" y2=\"290\" stroke=\"#33485a\" stroke-width=\"2\"\/><line x1=\"306.7\" y1=\"278\" x2=\"306.7\" y2=\"290\" stroke=\"#33485a\" stroke-width=\"2\"\/><line x1=\"406.7\" y1=\"278\" x2=\"406.7\" y2=\"290\" stroke=\"#33485a\" stroke-width=\"2\"\/><line x1=\"440\" y1=\"278\" x2=\"440\" y2=\"290\" stroke=\"#33485a\" stroke-width=\"2\"\/><text x=\"40\" y=\"308\" font-size=\"12.5\" text-anchor=\"start\" fill=\"#33485a\">\u20ac120,000<\/text><text x=\"306.7\" y=\"308\" font-size=\"12.5\" text-anchor=\"middle\" fill=\"#33485a\">\u20ac200,000<\/text><text x=\"398\" y=\"326\" font-size=\"12.5\" text-anchor=\"middle\" fill=\"#33485a\">\u20ac230,000<\/text><text x=\"446\" y=\"308\" font-size=\"12.5\" text-anchor=\"end\" fill=\"#33485a\">\u20ac240,000<\/text><rect x=\"24\" y=\"346\" width=\"432\" height=\"104\" rx=\"8\" fill=\"#eaf4fb\"\/><text x=\"40\" y=\"370\" font-size=\"13\" fill=\"#003c5c\">\u20ac120,000: bought in 2019<\/text><text x=\"40\" y=\"390\" font-size=\"13\" fill=\"#003c5c\">\u20ac200,000: value on 31 December 2025<\/text><text x=\"40\" y=\"410\" font-size=\"13\" fill=\"#003c5c\">\u20ac230,000: value on departure (15 January 2027)<\/text><text x=\"40\" y=\"430\" font-size=\"13\" fill=\"#003c5c\">\u20ac240,000: sold (November 2027)<\/text><\/svg><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">Fictitious example: the gain Belgium taxes is part of the gain Spain taxes.<\/figcaption><\/figure>\n<p>As long as you do not sell during the 24 months, the problem does not arise: the Belgian obligation lapses and only Spain taxes the later sale. The risk comes from a sale within the 24 months, which ends the Belgian deferral while Spain also taxes that sale.<\/p>\n<p>The <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-13375\" target=\"_blank\" rel=\"dofollow noopener\">tax treaty between Spain and Belgium signed in Brussels on 14 June 1995 (BOE-A-2003-13375)<\/a> allocates the right to tax. For ordinary securities, it gives that right to the State where the seller is resident.<\/p>\n<blockquote style=\"background:#eaf4fb;border-left:5px solid #007BB3;padding:18px 24px;margin:25px 0;\">\n<p style=\"margin:0 0 8px 0;font-style:italic;\" lang=\"es\">\u00ab&nbsp;Las ganancias derivadas de la enajenaci\u00f3n de cualquier otro bien distinto de los mencionados en los p\u00e1rrafos 1 a 5 s\u00f3lo pueden someterse a imposici\u00f3n en el Estado contratante en que reside el transmitente.&nbsp;\u00bb<\/p>\n<p style=\"margin:10px 0 0 0;font-size:0.9em;\">Article 13.6 of the treaty between Spain and Belgium of 14 June 1995. In English: gains from the disposal of any other property than that referred to in paragraphs 1 to 5 may be taxed only in the State where the seller is resident.<\/p>\n<\/blockquote>\n<p>Article 23 of the same treaty provides that Spain deducts tax paid in Belgium on income that the treaty allows Belgium to tax. Spanish law also contains a deduction for international double taxation, limited to income and gains \u00ab&nbsp;obtenidos y gravados en el extranjero&nbsp;\u00bb, that is, obtained and taxed abroad (Article 80 of Ley 35\/2006).<\/p>\n<p>Neither Article 23 of the treaty nor Article 80 of Ley 35\/2006 expressly covers a foreign tax charged on an unrealised gain at the time of departure. The texts alone therefore do not say whether the Belgian exit tax paid after a sale within the 24 months gives a right to a deduction in Spain. If you are considering a sale during that period, contact the firm on +34 963 74 16 57 or at felix.delaguia@delaguialuzon.com before you place the order.<\/p>\n<div style=\"background:#eaf4fb;border-left:5px solid #007BB3;padding:20px 24px;border-radius:8px;margin:25px 0\">\n<h3 style=\"margin:0 0 12px 0;color:#003c5c\">The firm&#8217;s view: wait 24 months, and deduct the Belgian tax in Spain if you sell earlier<\/h3>\n<p style=\"margin:0 0 12px 0\"><strong>General rule.<\/strong> Unless a sale strategy has been prepared before departure, the firm recommends waiting until the 24 months are over before selling the securities you have kept. The Belgian obligation to pay then lapses and only Spain taxes the sale.<\/p>\n<p style=\"margin:0 0 12px 0\"><strong>Sale before 24 months.<\/strong> If the Belgian exit tax becomes payable, the firm considers that this tax is deductible in Spain under the deduction for international double taxation (Article 80 of Ley 35\/2006) or Article 23 of the 1995 treaty. The texts do not expressly provide for this in the case of a tax charged on a departure gain: this position is therefore an interpretation, to be confirmed on your file before any sale.<\/p>\n<p style=\"margin:0;font-size:0.9em;color:#555\">Opinion of Delagu\u00eda y Luz\u00f3n, 13 October 2026.<\/p>\n<\/div>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Worked example: a portfolio of listed shares and a move to Valencia<\/h2>\n<p>The example is fictitious and the amounts are rounded. It shows how the two taxes work and does not replace a model of your own situation.<\/p>\n<p>Sophie, a Dutch national who has lived in Brussels since 2012, holds listed shares bought for \u20ac120,000 in 2019. Their value is \u20ac200,000 on 31 December 2025. She moves her domicile to Valencia on 15 January 2027, when the portfolio is worth \u20ac230,000.<\/p>\n<ul style=\"margin:0 0 1em 1.4em;line-height:1.8;\">\n<li><strong>Belgian departure gain:<\/strong> \u20ac230,000 minus \u20ac200,000, that is \u20ac30,000.<\/li>\n<li><strong>Theoretical exit tax:<\/strong> \u20ac3,000 at 10% before the allowance. The annual tax-free slice reduces this amount, but in the year of departure it is limited pro rata to the number of months in the tax period. The exact calculation is a matter for her Belgian tax adviser.<\/li>\n<li><strong>Payment:<\/strong> deferred automatically, as Spain is an EU Member State.<\/li>\n<li><strong>Certificates:<\/strong> by 31 March 2028 at the latest, then by 31 March 2029 (14th and 26th month following January 2027).<\/li>\n<\/ul>\n<h3 style=\"color:#007BB3;\">Scenario A: no sale during the 24 months after departure<\/h3>\n<p>The Belgian obligation lapses when the 24 months are over. Sophie then sells for \u20ac260,000. Spain taxes a gain of \u20ac140,000 (\u20ac260,000 minus \u20ac120,000), that is \u20ac31,080 under the savings income scale. Belgian tax: \u20ac0.<\/p>\n<h3 style=\"color:#007BB3;\">Scenario B: sale in November 2027, ten months after departure<\/h3>\n<p>Sophie sells for \u20ac240,000. The Belgian deferral ends: the exit tax, \u20ac3,000 at most before the allowance, becomes payable. Spain taxes a gain of \u20ac120,000 (\u20ac240,000 minus \u20ac120,000), that is \u20ac26,480. The \u20ac30,000 slice built up between the end of 2025 and her departure is counted by both countries.<\/p>\n<p>The Spanish amounts apply the savings income scale to the gain alone, with no other income and no allowance (firm&#8217;s calculation). In this example, waiting 24 months removes the Belgian tax. The decision also depends on the market and on your need for cash, which is why a model before departure is worth having.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Checklist before you leave Belgium<\/h2>\n<figure style=\"margin:30px auto;max-width:640px;\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 480 500\" width=\"100%\" role=\"img\" aria-labelledby=\"en3-t en3-d\" style=\"max-width:640px;height:auto;font-family:Arial,Helvetica,sans-serif;\"><title id=\"en3-t\">Decision tree: selling your securities before or after 24 months<\/title><desc id=\"en3-d\">If nothing is sold for 24 months, the Belgian obligation to pay lapses and only Spain taxes a later sale. If a sale takes place before 24 months, the Belgian deferral ends for the securities sold and Spain also taxes the gain: both taxes need to be modelled first.<\/desc><rect x=\"0\" y=\"0\" width=\"480\" height=\"500\" rx=\"12\" fill=\"#ffffff\" stroke=\"#c9dbe6\"\/><text x=\"24\" y=\"36\" font-size=\"18\" font-weight=\"700\" fill=\"#003c5c\">Sell before or after 24 months?<\/text><rect x=\"90\" y=\"58\" width=\"300\" height=\"62\" rx=\"10\" fill=\"#003c5c\"\/><text x=\"240\" y=\"84\" font-size=\"15\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#ffffff\">Do you plan to sell<\/text><text x=\"240\" y=\"104\" font-size=\"15\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#ffffff\">within 24 months of leaving?<\/text><path d=\"M170 120 L120 176\" stroke=\"#33485a\" stroke-width=\"2.5\" fill=\"none\"\/><path d=\"M310 120 L360 176\" stroke=\"#33485a\" stroke-width=\"2.5\" fill=\"none\"\/><text x=\"118\" y=\"150\" font-size=\"14\" font-weight=\"700\" text-anchor=\"end\" fill=\"#1b5e20\">No<\/text><text x=\"362\" y=\"150\" font-size=\"14\" font-weight=\"700\" text-anchor=\"start\" fill=\"#b45309\">Yes<\/text><rect x=\"20\" y=\"178\" width=\"212\" height=\"210\" rx=\"10\" fill=\"#edf7ee\" stroke=\"#2e7d32\"\/><text x=\"126\" y=\"204\" font-size=\"14\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#1b5e20\">Wait 24 months<\/text><text x=\"34\" y=\"232\" font-size=\"13\" fill=\"#24402a\">Belgium: the obligation<\/text><text x=\"34\" y=\"250\" font-size=\"13\" fill=\"#24402a\">to pay lapses.<\/text><text x=\"34\" y=\"280\" font-size=\"13\" fill=\"#24402a\">Spain: tax on the whole<\/text><text x=\"34\" y=\"298\" font-size=\"13\" fill=\"#24402a\">gain since purchase,<\/text><text x=\"34\" y=\"316\" font-size=\"13\" fill=\"#24402a\">when you sell.<\/text><text x=\"34\" y=\"350\" font-size=\"13\" font-weight=\"700\" fill=\"#1b5e20\">Two certificates<\/text><text x=\"34\" y=\"368\" font-size=\"13\" font-weight=\"700\" fill=\"#1b5e20\">to file<\/text><rect x=\"248\" y=\"178\" width=\"212\" height=\"210\" rx=\"10\" fill=\"#fff7ed\" stroke=\"#b45309\"\/><text x=\"354\" y=\"204\" font-size=\"14\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#b45309\">Sale before 24 months<\/text><text x=\"262\" y=\"232\" font-size=\"13\" fill=\"#5c3a12\">Belgium: deferral ends<\/text><text x=\"262\" y=\"250\" font-size=\"13\" fill=\"#5c3a12\">for the shares sold,<\/text><text x=\"262\" y=\"268\" font-size=\"13\" fill=\"#5c3a12\">tax becomes payable.<\/text><text x=\"262\" y=\"298\" font-size=\"13\" fill=\"#5c3a12\">Spain: tax on the<\/text><text x=\"262\" y=\"316\" font-size=\"13\" fill=\"#5c3a12\">whole gain.<\/text><text x=\"262\" y=\"350\" font-size=\"13\" font-weight=\"700\" fill=\"#b45309\">Possible double<\/text><text x=\"262\" y=\"368\" font-size=\"13\" font-weight=\"700\" fill=\"#b45309\">taxation<\/text><rect x=\"20\" y=\"408\" width=\"440\" height=\"72\" rx=\"10\" fill=\"#eaf4fb\"\/><text x=\"240\" y=\"436\" font-size=\"14\" font-weight=\"700\" text-anchor=\"middle\" fill=\"#003c5c\">Either way: model both taxes<\/text><text x=\"240\" y=\"458\" font-size=\"13.5\" text-anchor=\"middle\" fill=\"#003c5c\">before you leave and before any sale<\/text><\/svg><figcaption style=\"font-size:0.9em;color:#556;margin-top:8px;text-align:center;\">What happens if you sell before or after the 24 months.<\/figcaption><\/figure>\n<ol style=\"margin:0 0 1em 1.4em;line-height:1.8;\">\n<li><strong>Inventory of your financial assets.<\/strong> For each line, note the value on 31 December 2025 and the original purchase price. The first figure is used in Belgium, the second in Spain.<\/li>\n<li><strong>Keep your purchase records.<\/strong> Contract notes, statements and trade confirmations prove the acquisition price, which you must prove if you opt for the actual acquisition value in Belgium until 2030.<\/li>\n<li><strong>Date your domicile moves.<\/strong> The value of your assets on that date fixes the departure gain. It also starts the 24 months and sets the certificate deadlines.<\/li>\n<li><strong>Belgian tax return for the year you leave.<\/strong> The departure gain is not withheld by your bank: it goes through your tax return.<\/li>\n<li><strong>Certificate calendar.<\/strong> Note the last day of the 14th and of the 26th month following the month of departure.<\/li>\n<li><strong>Sales and pledges for 24 months.<\/strong> A sale, or a security interest over your securities, can end the deferral for the assets concerned. Have both taxes modelled before any transaction.<\/li>\n<li><strong>Obligations in Spain.<\/strong> Tax residence, the return on assets held abroad, any special regime and, if you are not an EU national, your residence permit: prepare them before you arrive. The <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/moving-to-spain-from-abroad\/\">legal checklist for your first 90 days in Spain<\/a> covers the practical steps.<\/li>\n<\/ol>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Company shares and holdings of 20% or more<\/h2>\n<p>If you hold shares in your own company, a separate regime applies. Where the seller holds at least 20% of the rights in the company, Belgian law exempts a first slice of \u20ac1,000,000, then applies a progressive scale (CIR 92, Articles 96\/2 and 171):<\/p>\n<ul style=\"margin:0 0 1em 1.4em;line-height:1.8;\">\n<li>1.25% up to \u20ac2,500,000;<\/li>\n<li>2.5% from \u20ac2,500,000 to \u20ac5,000,000;<\/li>\n<li>5% from \u20ac5,000,000 to \u20ac10,000,000;<\/li>\n<li>10% above \u20ac10,000,000.<\/li>\n<\/ul>\n<p>The \u20ac1,000,000 tax-free slice is reduced by the amounts already exempted in the four previous tax periods. Moving your domicile is treated as a disposal for these shares as for any others, and in the year of departure the tax-free slice is limited pro rata to the number of months in the tax period.<\/p>\n<p>Two cases fall outside this scale and are taxed at different rates: the sale of shares in a Belgian company to a legal entity established outside the European Economic Area, and the sale to a company you control (<a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Article 14 of the Law of 6 April 2026<\/a>). Have the applicable regime checked before any transaction of this kind.<\/p>\n<p>The 1995 treaty deals with these holdings separately. Its Article 13.5 allows the State where the company is resident to tax the gain where the seller, alone or with associated or related persons, held at least 25% of the capital or profits at any time during the previous five years. The treaty allocates the right to tax; it does not create the tax: the <a href=\"https:\/\/www.ejustice.just.fgov.be\/eli\/loi\/2026\/04\/06\/2026002780\/justel\" target=\"_blank\" rel=\"nofollow noopener\">Belgian Law of 6 April 2026 (Article 20)<\/a> repealed the provision of the CIR 92 that covered non-residents&#8217; gains on shares in Belgian companies. If you plan to sell a Belgian company after settling in Spain, contact the firm on +34 963 74 16 57 or at felix.delaguia@delaguialuzon.com before signing anything.<\/p>\n<p>Structuring a sale, a holding company or a contribution before departure goes beyond a general rule. Contact the firm for an analysis of your file, and see our article on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/establish-holding-company-in-spain\/\">setting up a holding company in Spain<\/a>.<\/p>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Beckham regime and Modelo 720: two points to plan<\/h2>\n<p>If you move to Spain for a job or as a company director, you may, under conditions, opt for the special regime for workers posted to Spain, known as the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/beckham-law-spanish-tax-regime\/\">Beckham Law<\/a>. Tax is then calculated under the rules for non-residents in the year of the move and the five following years (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"dofollow noopener\">Article 93 of Ley 35\/2006<\/a>). One of the conditions is that you have not been resident in Spain in the five tax years before the move.<\/p>\n<p>Under this regime, employment income is treated as obtained in Spain in full, and other income is taxed when it is obtained in Spanish territory. For a gain on securities held abroad, have the firm confirm the treatment before you opt in.<\/p>\n<p>A Spanish tax resident must also declare assets held abroad on <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720<\/a> when their value exceeds \u20ac50,000 per category (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-15984\" target=\"_blank\" rel=\"dofollow noopener\">Article 42 ter of Real Decreto 1065\/2007<\/a>). A securities account left with a Belgian bank falls within this scope. According to the <a href=\"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\" target=\"_blank\" rel=\"dofollow noopener\">answers published by the Agencia Tributaria<\/a>, a taxpayer under the Article 93 regime does not have to file this return. It is filed between 1 January and 31 March of the following year (<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-gestiones\/impuestos-tasas\/declaraciones-informativas\/modelo-720-decla_____sobre-bienes-derechos-extranjero_\/plazos-presentacion.html\" target=\"_blank\" rel=\"dofollow noopener\">Modelo 720 filing deadlines<\/a>).<\/p>\n\n<div style=\"background:#f5f5f5;padding:32px 30px;border-radius:12px;margin:40px 0;\">\n<h2 style=\"color:#003c5c;margin:0 0 15px 0;\">Tax lawyers in Spain for your move from Belgium<\/h2>\n<p style=\"margin:0 0 15px 0;line-height:1.7;\">Departure date, timing of sales, declaring assets held abroad, opting for a special regime: these choices are made before the move. <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">Delagu\u00eda y Luz\u00f3n<\/a>, based in Valencia since 1960, and its tax lawyers advise foreign nationals and Belgian residents moving to Spain, in English or French, working alongside their Belgian tax adviser.<\/p>\n<p style=\"margin:0 0 8px 0;\"><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><\/p>\n<p style=\"margin:0 0 15px 0;\"><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><\/p>\n<p style=\"margin:0;\"><a href=\"https:\/\/delaguialuzon.com\/en\/contact\/\"><strong>Contact the firm about your move from Belgium to Spain<\/strong><\/a><\/p>\n<\/div>\n\n<h2 style=\"color:#003c5c;margin-top:35px;\">Frequently asked questions about the Belgian exit tax<\/h2>\n<h3 style=\"color:#007BB3;\">How can I avoid the Belgian exit tax when I move to Spain?<\/h3>\n<p>By meeting the conditions of the payment deferral. For a move to Spain, payment is deferred automatically and the obligation to pay lapses 24 months after your domicile moves if, during that period, your financial assets have been neither disposed of for consideration nor made subject to a security interest, you have remained tax resident in a qualifying country and you have filed the annual certificates (Article 413\/1 \u00a7 6 of the CIR 92). Where the unrealised gain is large, the firm also looks at selling the securities before departure and buying them back. These choices are made before the move.<\/p>\n<h3 style=\"color:#007BB3;\">Does the Belgian exit tax apply to foreign nationals living in Belgium?<\/h3>\n<p>Yes. It depends on being taxed in Belgium as a resident, not on nationality. Staff of the EU institutions may have a special tax status and should check their position first.<\/p>\n<h3 style=\"color:#007BB3;\">Do I have to pay the Belgian exit tax when I leave for Spain?<\/h3>\n<p>No. Payment is deferred automatically when you move your domicile to another EU Member State (Article 413\/1 \u00a7 6 of the CIR 92). The tax becomes payable if the assets are sold or made subject to a security interest before the 24 months are over, or if you settle outside the qualifying States without providing security. Keeping the deferral also requires the annual certificate.<\/p>\n<h3 style=\"color:#007BB3;\">What happens if I sell my securities after 24 months?<\/h3>\n<p>The Belgian obligation to pay has lapsed at the end of the 24 months. The sale is then taxed in Spain, on the difference between the sale price and the original purchase price (Articles 34 and 35 of Ley 35\/2006).<\/p>\n<h3 style=\"color:#007BB3;\">Are gains made before 2026, or before I moved to Belgium, taxed?<\/h3>\n<p>Not by Belgium. For assets acquired before 1 January 2026, the gain is calculated from their value on 31 December 2025 (Article 102 \u00a7 4 of the CIR 92), and for someone who moved to Belgium later, from their value on the first day of Belgian tax liability (Article 102 \u00a7 3). Spain, by contrast, starts from the actual purchase price.<\/p>\n<h3 style=\"color:#007BB3;\">What does the law provide if I return to Belgium?<\/h3>\n<p>If you re-establish your domicile in Belgium within 24 months, the obligation to pay ends. The acquisition value of your assets is then determined as if you had never left, and may be increased by the base actually taxed abroad by a tax of the same nature (Article 102 \u00a7 3 of the CIR 92).<\/p>\n<h3 style=\"color:#007BB3;\">Does the Belgian exit tax apply to a flat or a house?<\/h3>\n<p>No. The text covers the financial assets listed in Article 92 \u00a7 1 of the CIR 92: financial instruments, certain insurance contracts and capitalisation transactions, crypto-assets and funds. The sale of real estate follows other rules.<\/p>\n<h3 style=\"color:#007BB3;\">Do I have to declare a Belgian securities account in Spain?<\/h3>\n<p>Yes, once the value of the securities held abroad exceeds \u20ac50,000, a Spanish tax resident files Modelo 720 between 1 January and 31 March of the following year, unless they apply the special regime of Article 93. It is an information return, separate from the income tax return.<\/p>\n\n<p style=\"font-size:0.85em;color:#666;margin-top:30px;\">Law as at 13 October 2026. The Belgian rules are summarised from the texts published in the Moniteur belge; for their application, a Belgian tax adviser remains the right contact.<\/p>\n\n<style>\r\n.lwrp.link-whisper-related-posts{\r\n            \r\n            margin-top: 40px;\nmargin-bottom: 30px;\r\n        }\r\n        .lwrp .lwrp-title{\r\n            \r\n            \r\n        }.lwrp .lwrp-description{\r\n            \r\n            \r\n\r\n        }\r\n        .lwrp .lwrp-list-container{\r\n        }\r\n        .lwrp .lwrp-list-multi-container{\r\n            display: flex;\r\n        }\r\n        .lwrp .lwrp-list-double{\r\n            width: 48%;\r\n        }\r\n        .lwrp .lwrp-list-triple{\r\n            width: 32%;\r\n        }\r\n        .lwrp .lwrp-list-row-container{\r\n            display: flex;\r\n            justify-content: space-between;\r\n        }\r\n        .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n            width: calc(16% - 20px);\r\n        }\r\n        .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n            \r\n            max-width: 150px;list-style: none;\r\n        }\r\n        .lwrp .lwrp-list-item img{\r\n            max-width: 100%;\r\n            height: auto;\r\n            object-fit: cover;\r\n            aspect-ratio: 1 \/ 1;\r\n        }\r\n        .lwrp .lwrp-list-item.lwrp-empty-list-item{\r\n            background: initial !important;\r\n        }\r\n        .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n        .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n            \r\n            \r\n            \r\n            font-style: normal;\r\n        }@media screen and (max-width: 480px) {\r\n            .lwrp.link-whisper-related-posts{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-title{\r\n                \r\n                \r\n            }.lwrp .lwrp-description{\r\n                \r\n                \r\n            }\r\n            .lwrp .lwrp-list-multi-container{\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-multi-container ul.lwrp-list{\r\n                margin-top: 0px;\r\n                margin-bottom: 0px;\r\n                padding-top: 0px;\r\n                padding-bottom: 0px;\r\n            }\r\n            .lwrp .lwrp-list-double,\r\n            .lwrp .lwrp-list-triple{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-row-container{\r\n                justify-content: initial;\r\n                flex-direction: column;\r\n            }\r\n            .lwrp .lwrp-list-row-container .lwrp-list-item{\r\n                width: 100%;\r\n            }\r\n            .lwrp .lwrp-list-item:not(.lwrp-no-posts-message-item){\r\n                \r\n                max-width: initial;\r\n            }\r\n            .lwrp .lwrp-list-item .lwrp-list-link .lwrp-list-link-title-text,\r\n            .lwrp .lwrp-list-item .lwrp-list-no-posts-message{\r\n                \r\n                \r\n                \r\n                \r\n            };\r\n        }<\/style>\r\n<div id=\"link-whisper-related-posts-widget\" class=\"link-whisper-related-posts lwrp\">\r\n    \r\n        <div class=\"lwrp-list-container\">\r\n                                <div class=\"lwrp-list lwrp-list-row-container lwrp-list-single-row\">\r\n                <div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/subsidies-hiring-unemployed\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Subsidies for Indefinite Hiring\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/07\/Subsidies-for-Indefinite-Hiring-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Subsidies for the indefinite hiring of unemployed people belonging to priority attention groups<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/valencia-suburbs-for-expats\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/valencia-suburbs-for-expats.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"valencia suburbs for expats\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/valencia-suburbs-for-expats.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/valencia-suburbs-for-expats-300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/valencia-suburbs-for-expats-768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Best Valencia suburbs to move to in 2026: L&#8217;Eliana, Rocafort, and Lliria<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"321\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/uk-spain-double-taxation.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"uk spain double taxation\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/uk-spain-double-taxation.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/uk-spain-double-taxation-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2025\/12\/uk-spain-double-taxation-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">UK Spain double taxation 2026: complete guide for British residents and expats<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spain-new-rental-law-2026\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"270\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/10\/spain-new-rental-law-2026-.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"spain new rental law 2026\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/10\/spain-new-rental-law-2026-.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/10\/spain-new-rental-law-2026--300x169.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/10\/spain-new-rental-law-2026--768x432.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Spain new rental law 2026: what the repeal means<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/us-and-spanish-tax-implications\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/US-and-Spanish-tax-implications.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"US and Spanish tax implications\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/US-and-Spanish-tax-implications.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/US-and-Spanish-tax-implications-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/02\/US-and-Spanish-tax-implications-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">US and Spanish tax implications of using US investment funds to buy property in Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/support-measures-people-affected-2024-dana\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/11\/ayudas-personas-afectadas-dana-2024.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Support measures for those affected by the 2024 DANA in Valencia\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/11\/ayudas-personas-afectadas-dana-2024.jpg 950w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/11\/ayudas-personas-afectadas-dana-2024-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2024\/11\/ayudas-personas-afectadas-dana-2024-768x513.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Tax and social support measures for people affected by the DANA in Valencia in 2024<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>If you live in Belgium and move to Spain, the Belgian exit tax is not paid on departure: payment is deferred and lapses after 24 months if you keep your securities. It applies to foreign nationals living in Belgium too.<\/p>\n","protected":false},"author":2,"featured_media":28475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47],"tags":[],"class_list":["post-28478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law"],"permalink_manager":null,"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=28478"}],"version-history":[{"count":8,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28478\/revisions"}],"predecessor-version":[{"id":28489,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/28478\/revisions\/28489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/28475"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=28478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=28478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=28478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}