Tax Advisory in Málaga: Experts on the Costa del Sol

Tax advisory in Málaga specialises in the Spanish tax obligations of international residents, non-residents, and expats on the Costa del Sol — one of Europe's largest cross-border property and investment markets. Non-residents owning property in the province must file annual IRNR returns on imputed or rental income (Form 210, Royal Legislative Decree 5/2004), while Andalusia's regional Wealth Tax tranche was abolished in 2022 (though the national Solidarity Tax on Large Fortunes applies above EUR 3 million net assets). The Beckham Law impatriate regime (Art. 93 LIRPF) is increasingly relevant as Málaga grows as a technology hub, with the Málaga Tech Park attracting relocating professionals who may qualify for the flat 24% rate if Form 149 is filed within six months of starting activity.

Why taxation in Málaga and the Costa del Sol has its own rules

The Costa del Sol is one of Europe’s most international investment and real estate markets. That creates a tax ecosystem with particular complexity: IRNR obligations for non-resident property owners, rental income that may or may not be treaty-exempt, property transfer taxes with mandatory withholding, cross-border inheritances involving heirs in several countries, and the Beckham regime for professionals in Málaga’s growing tech hub.

This complexity is compounded by Andalusia’s recent tax evolution: the abolition of the regional Wealth Tax in 2022 and the ISD exemptions for Andalusian residents are incentives that require careful planning to capture correctly, especially when beneficiaries are non-residents.

Our Málaga tax team: specialists in non-residents, expats, and international investors

Our team at the Málaga office has an international orientation that reflects the local market. We advise clients from across Europe, the Americas, and the Middle East with assets, income, or a presence on the Costa del Sol in Spanish, English, German, and French. Our specialisation in non-resident tax and the Beckham regime allows us to cover the complete tax cycle of the expat or international investor in Spain.

For professionals and entrepreneurs relocating to Málaga — attracted by the innovation ecosystem at Málaga Tech Park — we manage the impatriates regime application within the six-month deadline to avoid losing the tax advantage through a late filing.

Spanish tax obligations every non-resident with Costa del Sol assets must know

If you own a property in Málaga, Marbella, Nerja, or any Costa del Sol municipality and are not habitually resident in Spain, you have tax obligations that do not disappear because you are a non-resident:

1. IRNR on imputed income: if the property is not rented, you must file annually and pay tax on the imputed income (Modelo 210).
2. IRNR on rental income: if you rent it out, you pay tax on net rental income at a flat rate (19% for EU/EEA residents, 24% for others).
3. Wealth Tax: if the value of your Spanish assets exceeds €700,000, you must file the IP return.
4. Capital gains on sale: the buyer will withhold 3% of the sale price if you are a non-resident. That withholding may be more or less than your actual liability — we manage the refund claim or supplementary return.
5. ISD on inheritances: if you inherit assets in Andalusia, you are subject to Andalusian ISD and may be entitled to regional exemptions if the conditions are met.

What our Málaga tax advisory service includes

From the Málaga office we provide the full service for non-residents and international investors: fiscal representation before the AEAT, Modelo 210, IP (Modelo 714), and Modelo 720/721 filings, pre-transaction advisory on property purchases and sales, ISD on cross-border inheritances, Beckham regime application and management, and integrated tax planning for clients with assets and interests in multiple countries.

For businesses and self-employed professionals based in Málaga, we also offer the complete tax compliance cycle, annual IS and VAT planning, and advisory on available deductions for the services sector and Andalusian agri-food industry.

Our Málaga team is available for a no-obligation initial consultation. Book your appointment through the Málaga office or contact us directly to assess your Spanish tax position.

Málaga: Spain’s emerging international business centre

Málaga has undergone a transformation over the past decade from a primarily tourist and retirement destination to Spain’s most dynamic growth city — a technology hub, international talent magnet, and increasingly significant business centre. The arrival of major technology companies (Google, Vodafone, Accenture), the development of the Málaga Tech Park (PTA — Parque Tecnológico de Andalucía) and the Polo Digital innovation district, and sustained growth in the international expat population have created a tax advisory market with both traditional Spanish business needs and sophisticated international requirements.

Tax advisory in Málaga from our BMC team covers the full spectrum: corporate tax planning, IRPF and wealth management, non-resident property taxation, Ley Beckham applications for international professionals, and AEAT compliance for both domestic and internationally structured businesses.

The Andalucía fiscal context

Unlike the Comunidad de Madrid (100% Wealth Tax exemption) or the Basque Country (foral regime), Andalucía applies its own regional tax modifications within the national framework. Significant Andalucía-specific considerations include:

• ISD (Inheritance and Gift Tax): Andalucía has progressively improved its ISD regime, offering significant reductions on business asset transfers and family estate transfers. Current legislation provides reductions of 99% on spouse and descendant inheritance above certain thresholds — comparable to Madrid’s generous treatment.
• Wealth Tax (IP): Andalucía applied its own IP exemption arrangements from 2022, offering meaningful IP planning opportunities for residents in the region, though these interact with the national Solidarity Tax on Large Fortunes (ITSGF, applicable above EUR 3 million).
• IRPF regional tranche: Andalucía’s regional IRPF rates are moderately competitive, with specific deductions for home renovation, cultural investments, and childcare.

Non-resident and expat tax advisory in Málaga

Málaga has one of Spain’s highest concentrations of non-resident property owners and internationally mobile residents. Our Málaga team has extensive experience with:

• IRNR compliance: quarterly Modelo 210 filings for non-resident landlords, annual imputed income declarations for empty properties, and capital gains declarations on property sales with 3% retention management.
• Ley Beckham applications: Málaga is a preferred destination for remote workers and digital nomads relocating to Spain. Our team manages the full Modelo 149 application process and ongoing Modelo 151 annual compliance.
• Transition to Spanish tax residency: for individuals who reach the 183-day threshold or otherwise become Spanish tax resident, the transition from IRNR to IRPF requires careful planning to avoid double reporting and ensure that all foreign assets and income are correctly declared.
• Modelo 720 and 721: declaration of overseas assets for newly resident individuals, including prior-year catch-up filings where required.

Corporate tax in the Málaga technology ecosystem

For technology companies at the Málaga Tech Park and Polo Digital, specific IS incentives are particularly relevant:

• The R&D&I deduction (Article 35 LIS) is material for technology companies engaged in genuine research or technological innovation.
• The Startup Law 15% IS rate for newly incorporated qualifying companies in their first four profitable years applies in Andalucía on equal terms with the rest of Spain.
• Patent box provisions for qualifying IP developed in Spain reduce effective IS rates on exploited technology IP.

Our R&D incentives team provides IS deduction qualification and documentation services for Málaga-based technology companies.

Contact our Málaga office for a consultation on your personal or corporate tax position in Andalucía.