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.

    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

    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

    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

    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

    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

    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

    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

    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

    Returns and applications

    Fixedquote

    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.

    Amalia Gracia Álvarez-Ossorio, lawyer and tax adviser in Marbella

    Lawyer and tax adviser

    Amalia Gracia Álvarez-Ossorio

    Tax and accounting department

    The team that prepares your returns day to day.

    Ana Cano Guerrero, accounting

    Ana Cano Guerrero

    Tax and accounting

    Irene Garrido Mellado, tax and accounting department

    Irene Garrido Mellado

    Tax and accounting

    Antonio Herrera Chaves, tax and accounting department

    Antonio Herrera Chaves

    Tax and accounting

    Bocanegra Lawyers team advising a client at their Marbella office

    How we handle your tax matter

    From the initial consultation to follow-up, in four steps.

    1

    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.

    2

    Assessment and quote

    We explain in writing which taxes apply to you, what the deadlines are and how much our work will cost.

    3

    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.

    4

    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

    Publicado en Google
    Connie Cartagena Vallejo profile picture
    Connie Cartagena Vallejo
    14/11/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    "Excelente servicio, muy profesionales Cristina y Martín, gracias. Me sentí guiada y acompañada en todo momento, un gran equipo."
    Publicado en Google
    Mariana Bytsyura profile picture
    Mariana Bytsyura
    17/10/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Llevamos muchos años con la gestoría Bocanegra,las mejores son Rocio y Cristina,personas maravillosas y muy profesionales en su trabajo!
    Publicado en Google
    Linda Cardillo profile picture
    Linda Cardillo
    06/09/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Excelente gestoría, ofrecen un servicio ágil y profesional. Me sentí acompañada en todo momento. Los recomiendo al 100%
    Publicado en Google
    Blanca mayoral diaz profile picture
    Blanca mayoral diaz
    03/09/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Me habían hablado muy bien de este despacho con toda la razón. Llevan más de 40 años dedicándose a extranjería y se nota. Para mí los mejores en la zona.
    Publicado en Google
    Az Sim profile picture
    Az Sim
    04/08/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Quiero compartir mi experiencia con Bocanegra, son fantasticos!muy profesionales, he tenido la oportunidad conocer y dejar mi caso en mano de isabel y de verdad muy contenta!!
    Publicado en Google
    Janell Fajer profile picture
    Janell Fajer
    22/05/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Soy mexicana y me ayudaron a obtener la visa de nómada digital a mí y a toda mi familia para vivir en España con total tranquilidad. Profesionales, cercanos y muy eficientes. Los recomiendo 100%.❤️‍🔥❤️‍🔥❤️‍🔥
    Publicado en Google
    Samuel Expósito profile picture
    Samuel Expósito
    22/05/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Muy profesionales, súper contento con sus servicios!
    Publicado en Google
    Enrique Lerma Bilbao profile picture
    Enrique Lerma Bilbao
    21/05/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Me ayudaron con unos asuntos de manera personal y económica. Sin ninguna duda volveré para cualquier otra cosa que necesite. Gran profesional.
    Publicado en Google
    Nagbiller profile picture
    Nagbiller
    20/05/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Me ayudaron con todos lo trámites relacionados con mi empresa y sin ninguna duda volvería. Se agradece que sea una gestoría eficaz y con un trato personalizado. Volveré para cualquier otro trámite que necesite.
    Publicado en Google
    Iciar Otaolaurruchi profile picture
    Iciar Otaolaurruchi
    12/05/2025
    Google star 1Google star 2Google star 3Google star 4Google star 5Trustindex verifica que la fuente original de la reseña sea Google.
    Tramitamos los papeles de nuestra empleada del hogar con Bocanegra y la experiencia fue excelente. Nos asesoraron en todo momento y lo resolvieron rápidamente. Sin duda volveremos a contar con ellos para cualquier tema de extranjería.

    Frequently asked questions about tax in Marbella

    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.

    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.

    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.

    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.

    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.

    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.

    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.

    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.

    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.

    Amalia Gracia Álvarez-Ossorio, lawyer and tax adviser in Marbella

    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