What are the filing deadlines after moving to Spain?

Many taxpayers believe they have a comfortable period before taking steps. In practice, certain obligations arise quickly and failure to comply may generate penalties.
This page sets out the main reference points for anticipating the returns to be completed after moving to Spain.

From when do you become tax resident in Spain?

Tax residence does not depend solely on an administrative registration.

It may be established in particular where:

• you stay more than 183 days in Spanish territory during the calendar year
• your family home is located there
• the main centre of your economic interests is established there

The exact date on which tax residence begins may influence the allocation of taxation between France and Spain.

To understand the criteria used, consult: Tax residence between France and Spain.

The first return after arrival

Depending on the date of installation, several situations may arise:

• maintaining a return in France for all or part of the year
• an obligation to declare in Spain for income received after installation
• the need to coordinate the two systems through the tax treaty

The first year is often the one in which the most costly errors appear.

Parallel obligations that may exist

Moving to Spain may entail, in addition to the income tax return:

• obtaining a tax identification number
• updating your status with the authorities
• the possible appointment of a tax representative
• specific returns linked to assets held abroad

See practical procedures: NIE and administrative procedures in Spain.

Risks in the event of omission or delay

Failure to file or late filing may result in:

• automatic surcharges
• late payment interest
• requests for additional justification
• increased difficulty in regularising the situation later

These consequences may arise several years after the move, in particular during an audit or an exchange of information between States.

Why the first year requires particular attention

The transition period between two countries often combines:

• income from different sources
• new administrative obligations
• complex treaty rules

A decision taken too quickly may produce lasting effects on your tax situation.

Are you moving to Spain or have you done so recently?