# Castell.tax · Castell Law & Investments

> English and German-speaking tax advisers and lawyers in Palma de Mallorca (Balearic Islands, Spain), part of Castell.law. Taxes for non-residents (modelo 210, imputed income, rentals, 3% retention, capital gains), Spanish income tax for residents, wealth tax and modelo 720, property taxes, Balearic inheritance and gift tax, accounting and corporate tax, self-employed, tax residence, the Beckham law, double tax treaties and tax inspections.

Firm details:
- Name: Castell.tax, the tax practice of Castell.law (Castell Law & Investments)
- Address: C/ General Riera, 1, 3º D, 07003 Palma, Spain
- Telephone and WhatsApp: +34 680 464 800
- Email: contacto@castellabogados.com
- Website: https://www.castell.tax/ (English) · https://www.castell.tax/de/ (Deutsch)
- Group: https://www.castell.law/
- Languages: English, German, Spanish

## Main pages

- [Home: tax advisers in Spain and the Balearics](https://www.castell.tax/)
- [All tax services](https://www.castell.tax/services/)
- [Non-resident taxes](https://www.castell.tax/non-resident-tax-spain/)
- [Income tax for residents](https://www.castell.tax/income-tax-return-spain/)
- [Wealth tax](https://www.castell.tax/wealth-tax-spain/)
- [Inheritance and gift tax](https://www.castell.tax/inheritance-tax-balearics/)
- [Tax guides](https://www.castell.tax/guides/)
- [Contact](https://www.castell.tax/contact/)
- [German version](https://www.castell.tax/de/)
- [Full text of every page](https://www.castell.tax/llms-full.txt)

## Non-resident taxes

Modelo 210, imputed income, rental income, the 3% retention and capital gains for owners who do not live in Spain.

- [Capital gains tax when a non-resident sells Spanish property](https://www.castell.tax/capital-gains-tax-property-non-resident/): Capital gains tax when a non-resident sells property in Spain: 19% on the gain, how the gain is calculated, the 3% retention, deadline, plusvalía and refunds.
- [Imputed income tax: why non-residents pay tax on an empty Spanish home](https://www.castell.tax/imputed-income-tax-non-residents/): How Spain taxes non-residents on a home they do not rent: imputed income on the cadastral value, 1.1% or 2%, tax at 19% or 24%, deadline and a worked example.
- [Modelo 210: the Spanish non-resident tax return explained](https://www.castell.tax/modelo-210-non-resident-tax-return/): What the modelo 210 is, who must file it, deadlines for imputed income, rental income and capital gains, tax rates for EU and non-EU owners, and how to pay.
- [Non-resident tax in Spain: we file it for you](https://www.castell.tax/non-resident-tax-spain/): Non-resident tax in Spain handled in English or German: modelo 210 for imputed and rental income, capital gains, the 3% retention and tax representation.
- [Rental income tax for non-residents in Spain](https://www.castell.tax/rental-income-tax-non-residents/): How non-residents pay Spanish tax on rental income: 19% for EU/EEA with deductible expenses, 24% for others on gross income, quarterly modelo 210 and examples.
- [The 3% retention: buying from or selling as a non-resident](https://www.castell.tax/three-percent-retention-modelo-211/): The 3% retention when buying property from a non-resident in Spain: who pays, the modelo 211 deadline, the buyer's liability and how the seller recovers it.

## Income tax for residents

Spanish income tax returns (IRPF) for residents: salaries, pensions, rentals, savings, crypto and the sale of your home.

- [Crypto tax in Spain and the modelo 721](https://www.castell.tax/crypto-tax-spain-modelo-721/): How Spain taxes crypto for residents: gains on sale or swap, staking income, wealth tax and the modelo 721 for crypto held abroad above 50,000 euros.
- [Spanish income tax rates for residents in the Balearic Islands](https://www.castell.tax/income-tax-rates-spain/): How Spanish income tax works for residents in the Balearics: general and savings scales, state and regional halves, personal allowances.
- [Spanish income tax returns for foreign residents](https://www.castell.tax/income-tax-return-spain/): Spanish income tax returns (IRPF) for foreign residents in English or German: salaries, pensions, rentals, savings, foreign income and double tax relief.
- [How foreign pensions are taxed in Spain](https://www.castell.tax/pension-tax-spain/): How Spain taxes foreign pensions for residents: state, private and government pensions, lump sums, treaty rules for UK, German and other pensioners.
- [Savings income tax in Spain: dividends, interest and capital gains](https://www.castell.tax/savings-income-tax-spain/): How Spain taxes residents' savings income: dividends, interest, fund and share gains and property gains, the savings scale from 19%.
- [Selling your main home in Spain: the capital gains exemptions](https://www.castell.tax/selling-main-home-tax-exemption/): Capital gains exemptions when selling your main home in Spain: reinvestment in a new main home within two years, over-65 exemption.
- [The Spanish tax calendar: key deadlines for residents and owners](https://www.castell.tax/spanish-tax-calendar/): The key Spanish tax deadlines in one place: income and wealth tax, modelo 720 and 721, non-resident modelo 210, quarterly returns for autónomos and companies.

## Wealth & assets abroad

Wealth tax, the solidarity tax on large fortunes and the modelo 720 and 721 declarations of assets abroad.

- [Modelo 720: declaring your assets abroad as a Spanish resident](https://www.castell.tax/modelo-720-assets-abroad/): The modelo 720 information return on assets abroad: who must file, the 50,000-euro thresholds, accounts, securities and property.
- [The solidarity tax on large fortunes in Spain](https://www.castell.tax/solidarity-tax-large-fortunes/): The Spanish solidarity tax on large fortunes: net wealth above 3 million euros, rates, credit for regional wealth tax, residents and non-residents, filing.
- [Wealth tax in the Balearic Islands for residents and non-residents](https://www.castell.tax/wealth-tax-balearic-islands/): How wealth tax works in the Balearic Islands for residents and non-resident owners: exempt amounts, main home, valuation of property, filing and planning tips.
- [Wealth tax in Spain: who pays and how to plan it](https://www.castell.tax/wealth-tax-spain/): Wealth tax in Spain and the Balearic Islands for residents and non-residents: thresholds, exemptions, the solidarity tax on large fortunes and planning.

## Property taxes

Transfer tax, VAT on new builds, IBI, plusvalía, holiday rental taxes and the tourist tax in the Balearic Islands.

- [Holiday rental tax in Mallorca, Ibiza and Menorca](https://www.castell.tax/holiday-rental-tax-balearics/): Holiday rental tax in Mallorca, Ibiza and Menorca for residents and non-residents: income tax on rent, deductible expenses, tourist tax and platform reporting.
- [IBI: Spain's annual property tax and your cadastral value](https://www.castell.tax/ibi-property-tax/): IBI, Spain's annual municipal property tax: how it is calculated on the cadastral value, who pays when you buy mid-year, payment by direct debit.
- [Plusvalía municipal: the town hall tax on selling or inheriting property](https://www.castell.tax/plusvalia-municipal-tax/): What the plusvalía municipal is, who pays it on a sale, inheritance or gift, the two calculation methods since 2021, no tax without a gain.
- [Property taxes in Spain: buying, owning, renting and selling](https://www.castell.tax/property-tax-spain/): Property taxes in Spain and the Balearics explained and filed: transfer tax, VAT, IBI, plusvalía, non-resident tax, rental income and capital gains.
- [The Balearic tourist tax for holiday rental owners](https://www.castell.tax/tourist-tax-balearics/): The Balearic sustainable tourism tax for holiday rental owners: per person per night, low-season and long-stay reductions, exemptions.
- [Transfer tax (ITP) when buying a resale property in the Balearics](https://www.castell.tax/transfer-tax-itp-balearics/): Transfer tax (ITP) on buying a resale property in the Balearic Islands: progressive rates from 8%, who pays, the value the tax agency checks.
- [VAT and stamp duty when buying a new-build property](https://www.castell.tax/vat-new-build-property/): Taxes on buying a new-build or off-plan property in the Balearics: 10% VAT on homes, 21% on plots and commercial units, stamp duty (AJD), payments on account.

## Inheritance & gift tax

Balearic inheritance and gift tax for residents and non-residents, wills, foreign heirs and planning.

- [Gift tax in the Balearic Islands: giving property or money in life](https://www.castell.tax/gift-tax-balearic-islands/): Gift tax in the Balearic Islands: giving property or money to children or a spouse, Balearic reliefs, the public deed requirement.
- [Inheritance tax in the Balearic Islands: a practical guide for families](https://www.castell.tax/inheritance-tax-balearic-islands-guide/): How inheritance tax works in Mallorca, Ibiza and Menorca: who pays, kinship groups, Balearic reliefs, non-resident heirs, the six-month deadline and the steps.
- [Inheritance and gift tax in the Balearic Islands](https://www.castell.tax/inheritance-tax-balearics/): Inheritance and gift tax in the Balearic Islands for residents, non-residents and foreign heirs: rules, reductions, deadlines, filing and planning in English.

## Companies & self-employed

Accounting, annual accounts, corporate tax, VAT and quarterly returns for companies and self-employed professionals.

- [Accounting and tax services for companies in Mallorca](https://www.castell.tax/accounting-services-mallorca/): Accounting and tax services in Mallorca for companies and foreign-owned businesses: bookkeeping, VAT, corporate tax, annual accounts and payroll coordination.
- [Working as an autónomo in Spain: taxes and social security](https://www.castell.tax/autonomo-taxes-social-security/): What a self-employed autónomo pays in Spain: social security quota on real income since 2023, the reduced first-year fee, quarterly VAT and income tax returns.
- [Corporate tax for a Spanish limited company (S.L.)](https://www.castell.tax/corporate-tax-spanish-company/): Corporate tax for a Spanish limited company (S.L.): general 25% rate, reduced rates for new and small companies, annual return.
- [Tax and accounting for the self-employed in Spain](https://www.castell.tax/self-employed-tax-spain/): Tax and accounting for the self-employed (autónomos) in Spain in English or German: registration, quarterly VAT and income tax.

## Moving to Spain

Tax residence, the Beckham law, double tax treaties, pensions, digital nomads and leaving Spain.

- [The Beckham law: Spain's special tax regime for people moving to work](https://www.castell.tax/beckham-law-spain/): The Beckham law (special regime for impatriates): 24% flat tax on Spanish income up to 600,000 euros for six years, who qualifies.
- [Spain's digital nomad visa: how remote workers are taxed](https://www.castell.tax/digital-nomad-visa-tax/): How remote workers with Spain's digital nomad visa are taxed: tax residence, access to the Beckham regime at 24%, social security, freelancers and employees.
- [The Germany–Spain double tax treaty for owners and residents](https://www.castell.tax/germany-spain-double-tax-treaty/): How the Germany–Spain double tax treaty affects German owners and residents in the Balearics: pensions, Spanish rental income, property gains, dual residence.
- [Leaving Spain: the tax steps when you stop being resident](https://www.castell.tax/leaving-spain-tax/): Tax steps when you leave Spain: the last year as a resident, proving new residence abroad, Spain's exit tax on large shareholdings.
- [Tax residence in Spain: the 183-day rule and the other tests](https://www.castell.tax/tax-residence-183-days-rule/): When you become tax resident in Spain: the 183-day rule, sporadic absences, centre of economic interests, the family presumption and treaty tie-breakers.
- [Moving to Spain: tax residence planned before you arrive](https://www.castell.tax/tax-residence-spain/): Tax advice for moving to Spain or the Balearics: when you become tax resident, the Beckham law, double tax treaties, pensions, assets abroad and leaving Spain.
- [The UK–Spain double tax treaty explained for British owners and residents](https://www.castell.tax/uk-spain-double-tax-treaty/): How the UK–Spain double tax treaty works for British owners and residents: pensions, government pensions, rental income, property gains.

## Tax procedures

Tax representative, letters and inspections from the Spanish tax agency, deadlines and appeals.

- [Received a letter from the Spanish tax agency? What to do](https://www.castell.tax/letter-from-spanish-tax-agency/): What to do when you receive a letter from the Spanish tax agency (Hacienda): requests, proposed assessments, penalties, deadlines to respond.
- [Tax inspections in Spain: defence by tax advisers and lawyers](https://www.castell.tax/tax-inspection-spain/): Defence in Spanish tax inspections and audits: requirements, verification procedures, assessments, penalties and appeals.
- [Your tax representative in Spain](https://www.castell.tax/tax-representative-spain/): Tax representative in Spain for non-residents: we receive notifications, file returns, answer the tax agency and keep your deadlines, in English or German.

## Tax advisers in the Balearics

Tax advice for residents and owners in Mallorca, Ibiza, Menorca and Formentera.

- [Accountant and tax adviser for businesses in Ibiza](https://www.castell.tax/accountant-ibiza/): Accountant and tax adviser in Ibiza for foreign-owned businesses: restaurants, beach clubs, events, villa services, autónomos, VAT, payroll and corporate tax.
- [Accountant and tax adviser for businesses in Menorca](https://www.castell.tax/accountant-menorca/): Accountant and tax adviser in Menorca for foreign-owned businesses and autónomos: tourism, rentals, small companies, VAT, corporate tax and annual accounts.
- [Tax advisers in Formentera](https://www.castell.tax/formentera/): English and German-speaking tax advisers for Formentera: property owners, holiday rentals, small businesses, residents and inheritance, handled remotely.
- [Holiday rental tax for owners in Ibiza](https://www.castell.tax/holiday-rental-tax-ibiza/): Tax for holiday rental owners in Ibiza: high-season income, quarterly returns, tourist tax, VAT on villa services, platform reporting and enforcement.
- [Holiday rental tax for owners in Mallorca](https://www.castell.tax/holiday-rental-tax-mallorca/): Tax for holiday rental owners in Mallorca: quarterly returns, deductible expenses, the tourist tax, platform reporting and licences, in English or German.
- [Holiday rental tax for owners in Menorca](https://www.castell.tax/holiday-rental-tax-menorca/): Tax for holiday rental owners in Menorca: summer rentals, quarterly non-resident returns, deductible expenses, tourist tax and regularising past seasons.
- [Tax advisers in Ibiza for owners, residents and businesses](https://www.castell.tax/ibiza/): English and German-speaking tax advisers for Ibiza: villa owners, holiday rentals, hospitality businesses, seasonal residents, wealth tax and inspections.
- [Inheritance tax in Ibiza for foreign heirs](https://www.castell.tax/inheritance-tax-ibiza/): Inheritance tax in Ibiza for foreign heirs: Balearic reliefs, high property values, Ibiza's own civil law, deadlines and selling the inherited villa.
- [Inheritance tax in Mallorca for foreign families](https://www.castell.tax/inheritance-tax-mallorca/): Inheritance tax in Mallorca for foreign families: Balearic reliefs, heirs abroad, six-month deadline, Mallorcan civil law and plusvalía.
- [Inheritance tax in Menorca for foreign families](https://www.castell.tax/inheritance-tax-menorca/): Inheritance tax in Menorca for foreign families: long-held homes, Balearic reliefs, heirs abroad, deadlines and plusvalía, handled in English or German.
- [Tax advisers in Mallorca for residents, owners and businesses](https://www.castell.tax/mallorca/): English and German-speaking tax advisers in Palma de Mallorca for residents, non-resident owners, companies and the self-employed: returns, planning.
- [Tax advisers in Menorca for owners, retirees and heirs](https://www.castell.tax/menorca/): English and German-speaking tax advisers for Menorca: long-standing foreign owners, retirees, pensions, inheritance tax, non-resident returns and sales.
- [Non-resident tax for villa and apartment owners in Ibiza](https://www.castell.tax/non-resident-tax-ibiza/): Non-resident tax for owners of villas and apartments in Ibiza: modelo 210, imputed income, holiday rental returns, wealth tax on high-value homes and sales.
- [Non-resident tax for property owners in Mallorca](https://www.castell.tax/non-resident-tax-mallorca/): Non-resident tax for owners of homes in Mallorca: modelo 210, imputed income, rental returns, wealth tax and sales, filed in English or German from Palma.
- [Non-resident tax for property owners in Menorca](https://www.castell.tax/non-resident-tax-menorca/): Non-resident tax for owners of homes in Menorca: modelo 210 each year, imputed income, summer rentals, missed years and sales, in English or German.
- [Tax on selling property in Ibiza](https://www.castell.tax/selling-property-tax-ibiza/): Tax on selling a villa or apartment in Ibiza: large capital gains, the 3% retention for non-residents, plusvalía, improvements and timing the sale.
- [Tax on selling property in Mallorca](https://www.castell.tax/selling-property-tax-mallorca/): Tax on selling a home in Mallorca: capital gains for residents and non-residents, the 3% retention, plusvalía in Palma and other towns, and refunds.
- [Tax on selling property in Menorca](https://www.castell.tax/selling-property-tax-menorca/): Tax on selling a home in Menorca after many years: acquisition value in pesetas, old improvements, the 3% retention, plusvalía and residents' exemptions.
- [Income tax returns for foreign residents in Ibiza](https://www.castell.tax/tax-return-ibiza/): Spanish income tax returns for foreign residents in Ibiza: seasonal workers and entrepreneurs, remote workers, the Beckham law, foreign income and wealth tax.
- [Income tax returns for foreign residents in Mallorca](https://www.castell.tax/tax-return-mallorca/): Spanish income tax returns for foreign residents in Mallorca: pensions, salaries, investments, foreign tax credits, modelo 720 and wealth tax.
- [Income tax returns for foreign residents in Menorca](https://www.castell.tax/tax-return-menorca/): Spanish income tax returns for foreign residents in Menorca: retirees with foreign pensions, treaty rules, savings, modelo 720 and regional deductions.