Tax law · Spain
Find the right income tax lawyer in Spain
Spanish tax files follow written procedure, fixed time limits and a court structure that is not obvious from the outside. Tell us what you have received and we will match you, free of charge, with a lawyer whose practice covers it. You decide afterwards whether to instruct anyone.
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Before you instruct anyone
What an income tax lawyer in Spain actually does for you
If you live in Spain, own Spanish property, run a business there or receive Spanish-source income from abroad, a tax question can quickly turn into a formal procedure with its own timetable. Many tax matters begin with paperwork rather than a courtroom. An income tax lawyer in Spain works on assessments, non-resident income tax, penalties and appeals, and explains which route your file will take. This page sets out how the Spanish system is organised, which deadlines apply and what representation involves. Describe your situation in a few lines and we will match you, free of charge, with a lawyer whose practice covers the tax issue you are facing. There is no obligation to instruct anyone afterwards.
Spain in detail
How Spanish tax procedure and legal practice work
Spain is a decentralised state with a single ordinary judiciary, a compulsory Bar system and a written, code-based legal tradition. These four features shape almost every tax file, from the first notification to a possible appeal. The points below come from official Spanish and EU sources.
How tax disputes move through the Spanish courts
Spain follows the continental civil-law model, so tax litigation rests on written codes rather than judicial precedent. Contentious-administrative claims begin before the Contentious-Administrative Courts; appeals are heard by the High Courts of Justice of each Autonomous Community, and cassation is decided by the Contentious-Administrative Chamber of the Supreme Court in Madrid.
Who is allowed to practise as a lawyer in Spain
Membership of a Colegio de la Abogacía is compulsory in order to practise in Spain; registration in a single Colegio, at the practitioner’s sole or principal professional domicile, is sufficient to act throughout the country. Qualification requires a law degree, the specialised access training of 90 ECTS and the state professional aptitude examination. The CGAE coordinates the profession.
Challenging a decision that has gone against you
Where a decision is issued by an administrative body, the ordinary appeal routes are the recurso de alzada or, against certain acts, the recurso de reposición, and the deadline in either case is one month. A lawyer will confirm which route applies to your notification and from which date the month is counted.
Non-resident income tax: the rates that apply
Non-residents earning Spanish-source income fall under the Non-Resident Income Tax (IRNR), governed by Royal Legislative Decree 5/2004. Income earned without a permanent establishment is generally taxed at 24% for taxpayers resident in non-EU/EEA countries and at 19% for EU/EEA residents where there is an effective exchange of tax information. Capital gains, dividends and interest are generally taxed at 19%.
What representation costs and who pays the court fee
Lawyers’ fees are freely agreed between lawyer and client; there are no binding official tariffs, although bar associations publish non-binding guideline criteria. A court fee (tasa judicial) applies in the civil and contentious-administrative orders, but only legal persons pay it — natural persons are exempt. The criminal and labour orders carry no such fee.
Free legal aid and who qualifies
Free legal aid (asistencia jurídica gratuita), regulated by Law 1/1996, covers a lawyer, a procurador, experts and exemption from procedural costs for persons lacking sufficient means. Eligibility is linked to the IPREM public income indicator: generally twice the IPREM for a household, rising to three or four times where there are dependent family members. Applications go to the Colegio de la Abogacía of the competent court.
Key time limit — Tax Law
Inheritance tax filing and payment — 6 months from death. The same period covers both filing the return and paying the tax.
Country data taken from official Spanish bodies (BOE, CGAE, Agencia Tributaria) and the European e-Justice Portal, consulted in 2025.
- European e-Justice Portal — National justice systems: Spain
- Consejo General de la Abogacía Española (CGAE) — Colegios de la Abogacía
- Royal Decree 135/2021 — Estatuto General de la Abogacía Española
- Agencia Tributaria — Non-resident income tax rates (IRNR)
- Law 1/1996 on free legal aid (BOE)
- Civil Code — consolidated text (BOE)
- Inheritance and Gift Tax Act (BOE)
- Law 39/2015 on administrative procedure (BOE)
- Law 36/2011 on the social jurisdiction (BOE)
Sound familiar?
The moments when people start looking for help
Most visitors arrive at the same point: something official has landed on the doormat or in the inbox, and the next step is not obvious.
A notification with a deadline
A letter arrives from the tax authority with a reference number, a form you have never seen and a deadline printed in small type. You are not sure whether you owe anything at all.
Spanish income, foreign residence
You live outside Spain but own property or receive income there. The Spanish rules feel different from the ones you know, and the paperwork is in a language you may not read fluently.
Records you thought were correct
You have kept your own records carefully, yet an assessment seems to miss deductions or treat the same income twice. Explaining that on your own, without a specialist, is difficult.
Why use the matching service
What you get from europeanlawyerfinder.com
We are not a law firm and we do not give legal advice. We do one thing: connect you with a lawyer who handles your type of case in Spain.
Describe it once
Send your situation in a few lines and upload nothing unless you want to. We read the summary, identify the tax procedure behind it and forward your request to relevant lawyers.
Spain-admitted lawyers
Every lawyer in the network practises under a Colegio de la Abogacía, as Spanish law requires. We match you with a lawyer whose work covers the specific procedure you are facing, not general litigation.
Clear terms before you commit
Lawyers’ fees in Spain are agreed freely between client and lawyer, with no binding official tariffs. You receive the terms directly from the lawyer before deciding whether to instruct anyone.
One file, one contact
From a first question to a contentious-administrative appeal, one lawyer follows your matter and tells you in advance what representation, if any, will be needed at each stage.
Cross-border matters
Spanish tax questions often have a second country in them
If you live, work or hold assets in more than one European country, your Spanish file may need a lawyer who is used to cross-border facts. These are the jurisdictions our users most often mention alongside Spain.
Questions and answers
Frequently asked questions about tax representation in Spain
Do I need an income tax lawyer in Spain to handle an appeal?
Not every step requires one, but Spanish procedure is written, formal and tied to short time limits: an administrative appeal must be filed within one month. A lawyer admitted to a Colegio de la Abogacía can assess the notification, prepare the appeal and tell you whether a procurador is also needed before the higher courts.
What does it cost to instruct a tax lawyer in Spain?
Fees are freely agreed between lawyer and client, because there are no binding official tariffs; bar associations publish only non-binding guideline criteria. Natural persons are exempt from the court fee (tasa judicial) in the civil and contentious-administrative orders, while legal persons pay it. You receive the lawyer’s terms before deciding.
How long do I have to challenge a tax or administrative decision?
The ordinary administrative appeal — recurso de alzada or, against certain acts, recurso de reposición — must be brought within one month. Because the starting point depends on how and when the decision reached you, a lawyer will check the date on your own document before anything is drafted.
I am not resident in Spain but receive Spanish income. Which tax applies?
Spanish-source income earned without a permanent establishment falls under the Non-Resident Income Tax (IRNR). The general rate is 24% for taxpayers resident in non-EU/EEA countries and 19% for EU/EEA residents where there is an effective exchange of tax information. Capital gains, dividends and interest are generally taxed at 19%, and owners of an unrented property must also declare deemed income.
Can I get free legal aid for a tax matter in Spain?
Free legal aid under Law 1/1996 is available to persons lacking sufficient means; eligibility is linked to the IPREM indicator, generally twice the IPREM for a household and up to three or four times where there are dependent family members. Applications are filed with the Colegio de la Abogacía of the competent court.
What happens after I send my request to europeanlawyerfinder.com?
We read your description, identify which type of Spanish tax procedure is involved and match you with a lawyer whose practice covers it, usually within 24 to 48 hours. Matching is free, and you are under no obligation to instruct the lawyer afterwards.
Next step
Tell us about your Spanish tax matter
Write a short summary of what you have received or what you need to file, and add your country of residence. We will match you free of charge with a lawyer who handles this kind of case in Spain, and you take it from there.