Tax advisers in Marbella
Tax advisers and lawyers for residents, non-residents and businesses.
Beckham Law, income tax returns, non-resident taxes, Modelo 720, the self-employed and companies.
More than 44 years handling the tax affairs of people who live, invest or work in Spain.
Tax consultation €100 · Español · English
Discuss your tax matter
Tax advisers and lawyers in Marbella for residents and non-residents
Bocanegra Lawyers is a tax advisory firm in Marbella made up of lawyers and tax advisers who advise residents, non-residents, the self-employed and businesses. We handle income tax returns, non-resident taxes, the Beckham Law regime, Modelo 720 (Form 720), Wealth Tax and the tax implications of buying property, inheritance and doing business in Spain.
We serve clients in Marbella, San Pedro de Alcántara, Málaga and across the Costa del Sol, at our office or online.
The department is headed by Amalia Gracia Álvarez-Ossorio, lawyer and tax adviser, LL.M. from McGeorge School of Law and law graduate from ICADE, who was a Senior Manager at EY and KPMG in Madrid before joining the firm. She works with a tax and accounting team with more than forty years of experience.
44
years advising in Marbella
+40.000
clients served
+25
years of experience in our accounting team
2
offices: Marbella and Madrid
Bocanegra Lawyers in the media
Some of our media appearances on tax and investment: ABC, foreign investment and taxation in Spain · Vozpópuli, Russian investment in Marbella · Spanish-Russian Forum, investment and business relations.
Tax services
The taxes and procedures we handle
Choose your situation. If you are not sure what applies to you, we will analyse it with you at the initial consultation and give you a fixed quote.
Beckham Law: the tax regime for people moving to Spain
For professionals, executives, remote workers and entrepreneurs moving to Spain for work. For six tax years you are taxed as a non-resident at a flat rate of 24% on employment income up to €600,000. The requirements, deadlines and the cases of remote workers, entrepreneurs and executives are covered on our Beckham Law page.
- Preliminary review: whether it suits you and whether you meet the requirements
- Application within the deadline (Modelo 149) and annual return (Modelo 151)
If you do not have residency yet: digital nomad visa and residency in Spain
Income tax returns (IRPF) in Marbella
For tax residents in Spain, including foreigners who have recently become tax resident. We review your whole situation (employment income, foreign pensions, rental income, investments, cryptocurrencies), apply the double taxation treaty with your country and file the return. The filing season runs from April to June each year.
- Returns for residents and new residents
- Foreign pensions and income
- Amended returns and previous years
- Tax Agency checks on income tax returns
Non-resident taxes (Modelo 210)
For people who own a property in Spain but live abroad. Even if you do not let it out, the Spanish Tax Agency attributes deemed income to it and you must declare it every year under Non-Resident Income Tax; if you let it, the rental income is declared; and if you sell it, the buyer withholds 3% of the price on account of the tax (Non-Resident Income Tax Act).
- Annual return for the property (deemed income)
- Rental income for non-residents
- Selling a property: 3% withholding (Modelo 211)
- Tax representation before the Spanish Tax Agency
Modelo 720 and assets abroad
For residents in Spain with accounts, investments or property abroad. If the value of any of those asset categories exceeds €50,000, they must be declared on Modelo 720 before 31 March. In January 2022 the Court of Justice of the EU ruled that the original penalty regime was contrary to EU law and Spain reformed it, but the reporting obligation still applies.
- First return and returns following changes in value
- Review of previous returns and voluntary disclosures
- Coordination with Wealth Tax
Wealth Tax and high-net-worth individuals
For residents and non-residents with assets in Spain. In Andalusia Wealth Tax benefits from full relief, but the Temporary Solidarity Tax on Large Fortunes, which remains in force, has taxed net wealth above €3 million since 2022, including that of non-residents in respect of their assets in Spain (Law 38/2022).
- Calculation and filing of Wealth Tax and Solidarity Tax
- Wealth and investment planning
- Tax residency: where you pay tax if you live between two countries
Tax on buying and selling property
For buyers and sellers in Marbella and on the Costa del Sol. Before you sign, we tell you which taxes you will pay and how to declare them: ITP or VAT and AJD when buying, plusvalía municipal and capital gains tax when selling, and the 3% withholding if the seller is non-resident. We work alongside our property department.
- Taxes on buying: ITP, VAT and AJD
- Taxes on selling: plusvalía and capital gains
- 3% withholding for non-resident sellers
- Tax on holiday lets and long-term lets
Inheritance and gift tax
For heirs and recipients of gifts with assets in Andalusia, whether or not they live in Spain. We calculate Inheritance and Gift Tax applying the Andalusian reductions and allowances, and file it within the six-month deadline. If the estate is international, we coordinate the tax in both countries. The legal side of the inheritance (wills, acceptance, division of the estate) is handled by our legal department.
- Inheritance and Gift Tax in Andalusia
- Estates with heirs or assets abroad
- Gifts from parents to children and succession planning
Tax for the self-employed and companies
For the self-employed and companies that need a tax adviser, not just someone to file their taxes: planning when setting up the company, cross-border transactions, payments to non-residents and coordination with the accounts. Day-to-day management (bookkeeping, quarterly VAT, payroll) is handled by our business advisory service in Marbella for companies and SMEs.
- Tax planning when setting up or restructuring a company
- Corporation Tax and international transactions
- Withholdings and payments to non-residents
- Coordination with the company’s accounts
Who we advise on tax
Foreigners moving to Spain
They need to know from which date they become tax resident and what changes in their taxes.
Non-resident owners
They own a property in Marbella or on the Costa del Sol and must declare it every year.
Professionals and digital nomads
They may be able to opt into the Beckham Law when moving to Spain.
Retirees with a foreign pension
They want to know how their pension is taxed in Spain and avoid double taxation.
Property buyers and sellers
They need to know the taxes before signing. Coordinated with property law.
Heirs
They inherit assets in Andalusia, whether or not they live in Spain.
Self-employed people and businesses in Marbella and San Pedro
With international operations. The day-to-day is handled by our business advisory service.
Investors and high-net-worth individuals
They need to plan for Wealth Tax, Solidarity Tax and succession.
How much does a tax adviser in Marbella cost?
The initial consultation is with a lawyer and tax adviser, at our office or online. We review your situation, tell you which taxes apply to you and what deadlines you face, and give you a fixed written quote for whatever needs doing next.
Tax consultation
€10030 min
- With a lawyer and tax adviser
- At our office or online
- Assessment, deadlines and a quote for whatever is needed
Returns and applications
Fixedquote
- Income tax, non-residents and Modelo 720
- Beckham Law and inheritance
- Written price before we start
Recurring returns (income tax, non-residents, Modelo 720) and one-off applications (Beckham, inheritance) come with a fixed quote before we start.
Why entrust your taxes to Bocanegra Lawyers
Lawyers and tax advisers in Marbella
Lawyers and tax advisers in the same team
We do not just file your taxes: if the Tax Agency sends you a notice or opens an inspection, you are defended by the same firm that knows your case.
Big-firm experience
The head of the department was a Senior Manager at EY and KPMG before joining the firm.
44 years with international clients
We know the double taxation treaties and the real problems faced by people with income in two countries.
Everything under one roof
Your residency, your home purchase, your taxes and your business, coordinated by a single team.
Fixed price in writing
Before we start any piece of work, you know exactly how much it will cost.
Service in Spanish and English
In Marbella, Madrid or online. We reply within 24 working hours.
Shall we talk about your taxes?
Book your tax consultation at our office or online, or message us on WhatsApp and we will reply within 24 working hours.
Your tax advisers in Marbella
The department is headed by a lawyer and tax adviser with experience at EY and KPMG, supported by the Managing Partner and an accounting team with more than twenty-five years of experience.
Lawyer and tax adviser
Amalia Gracia Álvarez-Ossorio
- LL.M. from McGeorge School of Law and law degree from ICADE
- Former Senior Manager at EY and KPMG in Madrid
- Heads the firm’s tax and accounting department
Tax and accounting department
The team that prepares your returns day to day.
Ana Cano Guerrero
Tax and accounting
Irene Garrido Mellado
Tax and accounting
Antonio Herrera Chaves
Tax and accounting
How we handle your tax matter
From the initial consultation to follow-up, in four steps.
Initial consultation
We review your situation: where you live, what income and assets you have and in which countries. Bring your latest tax return (in Spain or in your home country), title deeds or tenancy agreements and any letters from the Tax Agency.
Assessment and quote
We explain in writing which taxes apply to you, what the deadlines are and how much our work will cost.
Preparation and submission
We calculate, prepare and file the returns or the application with the Spanish Tax Agency, the Junta de Andalucía (regional government) or the town hall.
Follow-up
We let you know about every deadline that affects you. If the Tax Agency sends you a notice or opens an inspection, our team of tax lawyers will take care of you.
Recent tax changes worth knowing about
Since 2023
Beckham Law extended
Remote workers with a digital nomad visa, company directors and entrepreneurs can now opt into the impatriate regime, and the prior period without tax residency in Spain was reduced from ten to five years (Law 28/2022). Many professionals who previously did not meet the requirements can now apply.
Since 2022
Temporary Solidarity Tax on Large Fortunes
It taxes net wealth above €3 million, including that of non-residents in respect of their assets in Spain, even though Wealth Tax benefits from full relief in Andalusia (Law 38/2022).
January 2022
Modelo 720 without disproportionate penalties
In January 2022 the Court of Justice of the European Union ruled that the Modelo 720 penalty regime was contrary to EU law and Spain reformed it. The obligation to declare assets held abroad remains in force, subject to the general penalties of the General Tax Act. If you paid penalties under the previous regime, it may be worth reviewing your case.
Plusvalía municipal
Two calculation methods
Since late 2021 the seller can choose between the objective calculation and the actual gain, and pays nothing if selling at a loss. It is worth calculating both options before paying.
Client reviews of our tax advisory service
Frequently asked questions about tax in Marbella
How much does a tax adviser in Marbella cost?
A tax consultation with a lawyer and tax adviser costs €100 (30 minutes), at our office or online. Returns and applications come with a fixed written quote before we start.
When do I become tax resident in Spain?
As a general rule, when you spend more than 183 days of the calendar year in Spain or when your main economic interests or your family are based here. Being tax resident means paying tax in Spain on your worldwide income, not just on what you earn here. That is why it is wise to plan your move before you make it.
I own a house in Marbella but live abroad. Do I have to file a return in Spain?
Yes. Even if you do not let it out, you must file a Non-Resident Income Tax return every year for the income the Tax Agency attributes to the property. If you let it, the rental income is declared. And when you sell it, the buyer will withhold 3% of the price on account of the tax.
What is the Beckham Law and who can opt into it?
It is a tax regime for people who move to Spain for work: for six years they pay a flat rate of 24% on the first €600,000 of employment income, instead of the standard scale. It is available to posted workers, executives, remote workers with a digital nomad visa and entrepreneurs who have not been tax resident in Spain in the previous five years. You must apply within six months of starting work in Spain.
What is Modelo 720 and who has to file it?
It is the information return for assets and rights held abroad. It must be filed by tax residents in Spain whose accounts, securities or property outside Spain exceed €50,000 in any of those categories. It is filed before 31 March of the following year.
How is my foreign pension taxed if I live in Spain?
It depends on the double taxation treaty between Spain and your country. As a general rule, pensions are taxed in the country of residence; those received for having worked for a state (civil servants, for example) are usually taxed in the country that pays them. Each treaty has its nuances. We review it case by case so that you do not pay twice.
What taxes do I pay when buying a property in Marbella?
For a resale property, Transfer Tax (ITP), which is 7% in Andalusia. For a new-build property, 10% VAT plus Stamp Duty (AJD). On top of that come notary, Land Registry and administrative agency fees. Before you sign, we give you the full calculation.
Can you represent me before the Tax Agency if I live abroad?
Yes. We act as your representatives before the Spanish Tax Agency, receive notifications, file your returns and respond to notices without you having to travel.
Do you work with clients in San Pedro de Alcántara, Estepona or Málaga?
Yes. We work with clients across the Costa del Sol and the province of Málaga, as well as Madrid. The consultation and most procedures can be done online.
Tax advisers in Marbella: where to find us
We deal with your tax enquiries at our office on Marbella’s Golden Mile, at our Madrid office or by video call.
We are open Monday to Thursday, 9:00–18:00, and on Fridays, 9:00–15:00.
Content reviewed and verified by
Amalia Gracia Álvarez-Ossorio
Lawyer and tax adviser at Bocanegra Lawyers. LL.M. from McGeorge School of Law and law graduate from ICADE; before joining the firm she was a Senior Manager at EY and KPMG. She has reviewed the tax information on this page: taxes, deadlines, legislation cited and prices.
Last reviewed: October 2026