Balance-sheet review
Reading the balance sheet and financial position to decide better.
Tax
Tax and financial advisory for companies and individuals — focused on what moves the needle: reviewing the balance sheet and the financial position, accounting efficiency, strategic planning and defence before the tax authorities. We do not replace the day-to-day work of your bookkeeper; we turn your accounts into decisions.
OUR SERVICES
COMPANIES
Accounting & financial efficiency
Working capital, ratios and debt structure, optimised.
Integrated financial services
Coordination with your bookkeeper and bank; a clear company dashboard.
Corporation Tax planning
Deductions, tax credits and year-end strategy.
Full check-up & urgencies
360° diagnosis and response to notices and deadlines.
Inspections & disputes
Representation in audits, appeals and contentious jurisdiction.
INDIVIDUALS
Annual IRPF campaign
Filing and review of personal income tax returns.
Capital gains
Sale of assets, securities and property — planning and reporting.
Inheritance and gift tax
ISD planning and filing, with applicable regional reductions.
Wealth and 720 declarations
Wealth tax and assets held abroad reporting.
Non-residents and Beckham
Modelo 210, regime change and tax-resident relocation.
Late filings and discharge
Voluntary disclosure, late returns and rectification.
FREQUENTLY ASKED
Which lawyers advise non-residents on Spanish tax in English?
RCM Legal advises non-residents and expats on Spanish taxation in English — Non-Resident Income Tax (IRNR, Modelo 210), the taxation of property sales, the Beckham regime for inbound workers and tax residency — as well as corporate and personal tax for Spanish businesses, from its office in the Region of Murcia (Costa Cálida).
When am I a tax resident in Spain?
You become a Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if your main economic interests are in Spain. Tax residency triggers IRPF obligations on your worldwide income.
How is the sale of a property taxed in Spain?
Selling a property generates a capital gain subject to IRPF for residents or IRNR for non-residents. It is calculated as the difference between the transfer value and the acquisition value — adjusted for improvements and associated costs. For residents, the gain is taxed within the savings base at rates from 19% to 28%, depending on the bracket. For non-residents, the rate is a flat 19% with a 3% withholding on account paid by the buyer. Relevant exemptions apply: reinvestment in primary residence, persons aged over 65 selling their primary home and, in certain cases, reinvestment in a life annuity.
What is the Beckham Law?
The Beckham Law (Régimen Especial de Trabajadores Desplazados) allows qualifying expats to be taxed as non-residents for up to six years, with a flat rate of 24% on Spanish-source income up to €600,000.
PUBLICATIONS
Analysis on tax.
Verifactu: what it is, who must comply and from when, after the postponement to 2027
The company-director self-employed (autónomo societario): status, obligations, social security and tax
Bizum and the Spanish tax authority in 2026: new monthly reporting of business payments
Non-resident property tax in Spain: IRNR, imputed income and Modelo 210
Reading the balance sheet: asset and liability groupings, working capital and tax decisions before year-end
We are a firm of lawyers in Murcia advising businesses and individuals on tax across the Region and beyond.