As a foreigner, there are many tax matters to take into account when moving personally or moving your business to Spain.
In general, after spending a certain amount of time in Spain one becomes liable to pay taxes from one’s worldwide income to Spain. However, it depends on which kind of tax status the person has and one could also be liable to pay taxes to one’s home country during that time. In the case of EU citizens, the agreement between states to exempt double taxation will then come in to play which enables compensations for taxes paid twice.
In the case of company taxation, the company itself will easily be a tax resident in Spain, but profits or the incomes paid to the owners could still be taxed due to the home country of the owners. The same way around could a foreign company be taxed in Spain if its connections are mostly in Spain even if it is registered in another country (or if a Spanish company move to a tax haven)
Our multilingual tax lawyers can assist you with tax consulting regarding resident taxation, non-resident taxation, company taxation and taxation of international structures.
by Ulrika Lomas, Tax-News.con, Brussels25 July 2019
The Government are planning to seek an approval of legislation to introduce a special tax for digital services in Spain.
"A DST was originally included in the Government's Budget Bill for 2019 in January this year. However, the bill was rejected by parliament, triggering elections in April 2019, which saw the incumbent Socialist Workers' Party gain the most parliamentary seats but fall well short of securing an absolute majority.
Under Spain's earlier proposal, which is similar in scope to the recently approved French DST, a three percent levy would be imposed on companies with total revenues of EUR750m (USD841m) and with sales from digital services of at least EUR3m in Spain. It would cover revenues from the sale of online advertising, intermediary services, and the sale of user data" (https://www.tax-news.com/news/Spain_To_Press_Ahead_With_Digital_Tax____97210.html, citate from articlie by by Ulrika Lomas, Tax-News.con, Brussels25 July 2019)