Bridging the Gap: UK and Spain
Managing assets across borders shouldn’t be a source of stress.
Whether you’re a UK national with property in Spain, a Spanish national with interests in the UK, or an international family with assets in both jurisdictions, our Spanish Desk provides the bilingual, dual-qualified expertise needed to protect your wealth and your family’s future.
Our Spanish Desk is led by Yolanda Perez Berges (a Spanish & English-speaking Spanish qualified lawyer registered with the Solicitors Regulation Authority) and Partner, Joanna Ensor (a UK qualified lawyer with extensive cross-border Private Client experience).
Why choose our Spanish Desk?
We have a detailed knowledge of both UK and Spanish legal and tax environments, and our service enables you to:
- Communicate in English while we handle the Spanish legalities.
- Obtain strategic planning advice from lawyers who understand both UK and Spanish law.
- Obtain advice from a single point of contact – you don’t have to liaise with and manage two sets of professionals in England and Spain.
- Access our strong network of professional contacts in England & Wales and Spain.
Our Spanish Desk Services
Seamless Estate Planning
We advise British nationals and foreign citizens living in the UK on succession planning and implementing strategies that work across borders taking into account the Spanish legal rules and tax obligations.
Don’t let Spanish “forced heirship” rules dictate your legacy.
In Spain, children and spouses often have legal rights to a fixed portion of an estate regardless of the contents of a Will. Therefore, it’s important to ensure the correct documentation is in place to ensure your wishes are adhered to. To this end:
- We assist UK nationals in electing English law to govern their Spanish assets, bypassing restrictive local rules.
- We draft jurisdiction-specific Wills that work in harmony, ensuring a UK update doesn’t accidentally revoke your Spanish Will.
Frequently asked questions
Do I need a separate Spanish Will if I already have a UK Will?
Whilst not strictly mandatory, it is highly advisable. It is recommended to have two separate, complementary Wills: one for your home country and one specifically for your Spanish assets. This makes the probate process smoother, faster, and cheaper for beneficiaries to identify and act upon. A Spanish Will should be drafted by a qualified Spanish lawyer with experience in the UK to ensure it does not accidentally revoke your UK Will.
What is Spanish “forced heirship” and does it apply to me?
Unlike in the UK, Spain has “forced heirship”, which means that by default, Spanish law may force your estate to be divided in a specific way (e.g., children are entitled to two-thirds). However, UK nationals can elect for the law of their nationality (e.g. English law) to govern their Spanish assets, bypassing these rules. It helps to align with your wishes, leaving your estate to the beneficiaries you choose.
Can I sign a Spanish Will without travelling to Spain?
Yes, a Spanish Will can be drafted and signed in the UK before a local Notary Public. After that, it should be legalised with the Apostille and registered with the Spanish Will Registry in Madrid. It is highly recommended to seek professional advice to ensure a Spanish Will is properly structured and tax efficient.
Specialist Cross-Border Tax Advice
Navigating two tax systems can be complex.
We can assist in a number of ways including:
- Applying unilateral relief strategies to offset Spanish tax against UK liabilities.
- Advising on mitigations to minimise the risk of being taxed twice on the same asset.
- Providing specialist planning advice for those relocating to Spain to take advantage of favourable expatriate tax regimes.
Frequently asked questions
What is the “Wealth Tax” and does it apply to me?
Spain imposes an annual Wealth Tax (Impuesto sobre el Patrimonio) on the net value of your Spanish assets if they exceed a certain threshold (typically €700,000 per person, though this varies by region). Non-residents are only taxed on assets physically located in Spain.
What is the “Beckham Law” (Special Tax Regime)?
UK nationals moving to Spain for work (including directors of S.L.s) can opt for a special tax regime, allowing them to pay non-resident tax rates (24% on income up to €600k) for six years rather than progressive personal income tax (IRPF).
Do I have to pay tax in Spain if I don’t rent out my property?
Yes. As a non-resident owner, you must pay a “deemed” income tax (Impuesto sobre la Renta de No Residentes or IRNR) on the benefit of owning a second home, usually calculated as 1.1% or 2% of the property’s rateable value (valor de referencia).
How much tax will I pay if I sell my Spanish property?
UK residents currently pay a flat 19% Capital Gains Tax on the profit from a sale. Note that the buyer is legally required to withhold 3% of the total purchase price and pay it directly to the Spanish tax office as an advance on your tax liability using the Spanish Tax form named Modelo 211 (for buyers) within a month from the completion date. Then, the seller must file the tax form named Modelo 210 within 4 months from completion date. If the 3% withheld is more than the actual tax liability, you can request a refund.
Is it possible to deduct costs when selling a property in Spain?
Yes, you can deduct expenses from the purchase (e.g. the lawyer, notary and land registry’s fees and the taxes paid) and the sale (the estate agent´s commission) to reduce the gain.
Can I deduct expenses from my Spanish rental income?
No. Since Brexit, UK residents are classified as “third-country nationals” and must pay a 24% tax on gross rental income with no deductions for maintenance, insurance, or mortgage interest.
In Spain, what are the VAT (IVA) obligations?
Standard VAT is 21%, payable quarterly.
What is the corporate tax rate for Spanish LTD companies?
The standard Corporate Income Tax (IS) rate is 25%. However, newly created companies can benefit from a reduced rate of 15% for the first two years of profit.
International Probate & Administration
We can fully handle a Spanish probate (Acceptance of Inheritance), which is a strictly timed process and has a deadline of six months to pay taxes from the date of death.
We also handle the administration of Anglo-Spanish estates to transfer the ownership over the Spanish assets to the UK executors, trustees or beneficiaries under the applicable Will or intestacy rules.
Spain doesn’t recognise UK trust structures, we advise on compliant alternatives to ensure your assets are protected.
Frequently asked questions
Can my UK executors handle my Spanish assets?
Yes, UK executors can handle Spanish assets but the role of an “executor” as understood in the UK does not exist in the same way in Spain. In Spain, they must comply with Spanish Civil Law procedures where the assets often pass directly to beneficiaries. Additionally, it is necessary to instruct a Spanish qualified lawyer to handle notaries, tax advisors, land registries and banks.
What steps do UK executors need to follow to administer a Spanish estate?
Where the deceased owned assets in Spain, in order to administer the Spanish estate, there are a number of steps that must be followed. These are detailed in the article here: What steps must be taken by UK executors to administer a Spanish estate? | The Burnside Partnership.
What is the deadline for paying Spanish inheritance tax?
Spanish law provides a 6-month deadline from the date of death for Spanish inheritance tax to be paid. If the tax remains unpaid after six months, additional interest and fees become payable.
Will my estate pay inheritance tax in both the UK and Spain?
Whilst no formal treaty exists, the estate may be liable in both, but the UK offers Double Taxation Relief, which usually prevents being taxed twice on the same asset. It is vital to coordinate tax reporting in both jurisdictions.
What is an NIE and why is one needed?
The NIE (Número de Identidad de Extranjero) is a unique and permanent identification number assigned to non-Spanish citizens. It is essential for any legal, financial or professional activity in Spain including inheriting, buying or selling property, opening or closing a bank account, sign an employment contract, pay taxes or incorporating a company.
Can I obtain a NIE from the UK or do I need to travel to Spain for it?
It is possible to obtain a Spanish NIE without needing to travel to Spain via a legal representative appointed under a Spanish Power of Attorney. Our firm can arrange a Spanish Power of Attorney.
Spanish & UK Powers of Attorney
We assist grantors (individuals and companies) and attorneys to prepare Powers of Attorney and LPAs in English and Spanish ensuring that powers granted in one country are recognised in the other, protecting clients’ interests and avoiding delays or invalid decisions, together with liaising with the notaries in both jurisdictions.
Frequently asked questions
What is a Spanish Power of Attorney (POA)?
It is notarial document allowing a legal representative to act on your behalf in Spain. It must be signed before a Notary Public and legalised with an Apostille. It is highly recommended to give a Spanish POA only to a highly reputable individual, ideally whom you know, to avoid its misuse (intentional or unintentional).
Will my UK Power of Attorney (LPA) be valid in Spain?
Generally, no.
A UK LPA is highly unlikely to be recognised in Spain on its own, without taking further steps and even then, it is not clear. Indeed, Spanish banks and notaries rarely accept UK LPAs because:
(i) it does not contain any reference of the donor´s mental capacity at the time of signing and
(ii) it was not signed before a Notary Public.
Furthermore, it should be noted that the attorneys given power under an English LPA are not permitted to delegate their power further. Therefore, they are not allowed to appoint a further attorney in Spain to handle any Spanish affairs.
We advise obtaining a bilingual Spanish Power of Attorney drafted specifically for use in Spain. We can provide this document.
Is it possible to revoke a Spanish POA?
Yes, it can revoke it at any time, by returning it to a Notary Public and signing a Deed of Revocation (in Spanish named, Escritura de Revocación de Poder). It is also automatically revoked upon death or loss of capacity of the grantor.
Spanish Property Transactions
We can handle property transactions, including providing advice on buying or selling property in Spain, preparing conveyancing contracts, and advising on ownership structures and tax obligations in Spain.
Frequently asked questions
Are there any risks of buying a property in Spain without obtaining UK-based advice?
Yes, there are risks. A local Spanish lawyer may not understand the impact of a purchase on your UK tax residency or estate.
What are the steps and key documents needed required for property transactions in Spain?
The following are required:
– Granting a Spanish Power of Attorney appointing a registered Spanish qualified lawyer and tax advisor to enable the documents needed are signed and submitted on your behalf.
– Carrying out a property search. It is essential to retain a lawyer to perform due diligence, obtain a property report issued by the local land registry to check the legal status of the property and confirm no outstanding debts or illegal building issues exist.
– Obtaining a Spanish NIE number.
– Opening a Spanish bank account for payments and setting up utilities.
– Signing a private agreement to protect your interest under Spanish law.
– Signing the Spanish Title Deed (in Spanish named, “Escritura”) before a Spanish Notary.
– Filling in the Spanish tax forms and submitting them at the relevant Spanish Tax Office.
– Registering the Spanish Title Deed at the Spanish land registry.
Does buying a property in Spain give me residency rights?
No. Post-Brexit, UK citizens can stay for up to 90 days in any 180-day period without a visa. For longer stays, you must apply for a specific residency visa (e.g., Non-Lucrative or Digital Nomad visa).
Can I be held liable for the previous owner’s debts?
Yes, in Spain, certain debts (like local property taxes and community fees) are attached to the property itself, not the person. If not cleared before purchase, they become the new owner’s responsibility.
Can I still buy property in Spain after Brexit?
Yes. There are no restrictions on UK citizens purchasing property, land, or commercial assets in Spain.
Do I need a military permit to buy property?
In certain “strategic” or border areas (including parts of the Balearic Islands and Costa Blanca), non-EU citizens—including Britons—may require a military permit from the Spanish Ministry of Defence before completing a purchase.
What is the “Golden Visa” and is it still an option?
The Spanish government repealed the Golden Visa scheme in April 2025. You can no longer obtain residency simply by investing €500,000 in real estate. Other routes, like the Digital Nomad Visa or Non-Lucrative Visa, remain available.
Can a Spanish bank claim against my UK home if I default on a Spanish mortgage?
Yes. If a Spanish property is sold and doesn’t cover the debt, banks can pursue your worldwide assets, including those in the UK.
Do I need to travel to Spain to sign legal documents?
No, we can prepare Spanish Powers of Attorney that we can arrange for you to sign in the UK before a local Notary Public. Once notarised, documents can be signed on your behalf in Spain.
Spanish Corporate & Partnership Law
We assist UK clients in incorporating companies and subsidiaries in Spain, preparing the necessary paperwork in the UK to enable incorporation in Spain and ensuring its directors are registered at the Spanish Companies House and Tax Office.
We also advise on Spanish partnership and employment law.
Frequently asked questions
Can you help me set up a business in Spain?
Yes, we can. Not only can be assist you in establishing a Spanish legal entity but we can also draft commercial agreements and advise on Spanish employment law.
What is the best legal structure for a UK company entering Spain?
The Sociedad Limitada (S.L.) is the most common and recommended structure for SMEs. It offers limited liability, protecting personal assets, similar to a UK private limited company (Ltd). For larger, more complex structures, a Sociedad Anónima (S.A.) is used.
Can a non-Spanish resident set up an S.L. remotely?
Yes, but it requires a Spanish Power of Attorney (POA). All founders must obtain a NIE (Foreigner Identification Number).
What is the minimum capital requirement to establish a company in Spain?
The “Create and Grow” law allows the formation of an S.L. with a minimum capital of just €1, though €3,000 is still typical to maintain a stronger financial profile.
What are the key stages for corporate incorporation in Spain?
Here are the steps:
- Reserve a name. To request a certificate of availability from the Spanish Central Companies House.
- Open a Spanish account to deposit the capital.
- Sign the Spanish deed of incorporation (can be done via a POA).
- Obtain the NIE for any director(s) and a temporary NIF for the company.
- To register the company at the Spanish Companies House.
How are Spanish directors remunerated?
Remuneration must be expressly defined in the company bylaws, specifying the details (salary, attendance fees, profit-sharing).
Family Law
We assist on family and divorce cases where there are Anglo-Spanish elements such as different nationalities and or location of assets, different places of residencies or an overseas place of marriage.
Frequently asked questions
If we divorce, will our Spanish villa be split 50/50?
This depends on your “matrimonial property regime.” Unlike the UK’s flexible system, Spain often defaults to gananciales (e.g., Madrid), where assets acquired during the marriage are split equally, or separación de bienes, (e.g., Catalonia) where they remain separate.
Can we handle our divorce in the UK if we have assets in Spain?
Yes, if you meet the UK’s habitual residence or domicile requirements. However, enforcing a UK financial order in Spain can be complex and may require a separate legal process in Spain. Dissolving the joint ownership is often the most cost-effective way to transfer property ownership between spouses, incurring lower taxes than selling or gifting the share over the property. We can assist with this navigating between the two distinct legal systems.
Is a UK “pension sharing order” enforceable in Spain?
Spanish law typically views pensions as private property, and it can be difficult to enforce a UK-style pension split against Spanish-based assets without specific cross-border advice.
What is a Trustee?
A trustee is the legal owner of the assets held in a trust. They are responsible for managing the assets according to the settlor’s wishes and the terms of the trust. Trustees have a number of legal duties.
How can a Trust protect assets?
A trust can protect assets in variety of ways, for example, by:
- Managing the assets for beneficiaries who are not capable of looking after them themselves
- Ensuring that a family business remains in the family
- Reducing inheritance tax liabilities
Who can set up a Trust?
Anyone over the age of 18 can set up a trust. A trust deed must be drawn up, giving details of the trustees and beneficiaries. It should also specify how the trust should be run and which assets will be put into the trust. The assets can then be passed into the trust.
Spanish Visa/Residency Assistance
We advise on residency and taxes, assisting both private and corporate clients to ensure a residency application is processed promptly and efficiently, advising on a range of tax issues specific to Spain, including NIE/NIF applications and registration.
Frequently asked questions
As a UK national, can I retire to Spain?
Yes, but you will need to apply for a Non-Lucrative Visa (NLV) before leaving the UK. We can advise you on the criteria and assist you with the application process.
What is a “Digital Nomad Visa”?
It is a means by which a UK national can live in Spain whilst remotely working outside Spain. We can advise you on the criteria and assist you with the application process.
Can you help me apply for residency in Spain?
Yes, of course. Do get in touch and we can advise you of the process and costs.
How long can I stay in Spain without a visa?
A UK national can visit for up to 90 days in any 180-day period without a visa. If you wish to stay longer, you will need to apply for a formal residency permit.
How are domicile and habitual residency determined?
The domicile is a UK legal concept. Generally, it is the place you consider your permanent home and where you intend to return. It is harder to change than tax residency and affects UK Inheritance Tax.
Meanwhile, habitual residency is a Spanish legal concept referred to as residencia habitual and it is a factual concept based on where you effectively and permanently live.
Spanish Legal Opinions
We provide legal opinions, certificates and affidavits of Spanish law to assist the UK Courts, Probate Registry in England & Wales and the Sheriff Court in Scotland confirming the applicable law, protecting clients’ interests and ensuring documentation meets formal requirements.
Frequently asked questions
When might I need a Spanish legal opinion?
There are many situations where a Spanish legal opinion may be required. These include:
- When administering a UK estate with Spanish assets, where the UK Probate Registry or the Sheriff Court in Scotland may require an affidavit of Spanish law to state whether Spanish rules impact who is entitled to your assets;If a British citizen passes away with assets in Spain, beneficiaries or executors may need to provide an affidavit of law to prove who is entitled to the estate under Spanish law.When using Spanish property as security for a loan from a UK bank, the lender will request a legal opinion to confirm the mortgage is enforceable under Spanish mortgage law.When applying for Spanish Non Lucrative Visa to confirm you will not work while living in Spain.To marry in Spain, you may need a sworn affidavit declaring your marital status and that no impediments exist, particularly if you can not obtain a certificate of no impediment from the UK.To prove that two different names on UK documents belong to the same person, usually to align with Spanish NIE or residency card.When wishing to enforce a UK court order in Spain, where a Spanish legal opinion may be required by a Spanish court.On property transactions, sellers often need to sign a affidavit before a notary detailing the source of funds, proving they are the owner or confirming the property is free of tenants.
Our team are here to support you every step of the way
Meet our expert team
Our clients value our technical excellence, in-depth knowledge and yet friendly and down-to-earth approach. We have a strong team ethos and value the contribution of every member of our staff to the client service we strive to deliver.
Yolanda Perez Berges
Head of Spanish Desk, Consultant
Joanna Ensor
Partner
Case Studies | Spanish Desk