French-Spanish Tax Lawyer

Investing and settling between France and Spain

France and Spain have particularly close economic and heritage relations. Many French people choose to settle in Spain, to acquire real estate or to develop a professional activity there. Conversely, many Spanish companies invest in France. This increasing mobility raises tax issues that need to be anticipated in order to secure projects and avoid double taxation.

The Franco-Spanish tax convention regulates the distribution of tax power between the two States. However, its application requires a thorough analysis of the specific circumstances of each taxpayer or business.

Organize his tax expatriation to Spain

Determining Tax Residence

The transfer of tax residence to Spain is not only the result of a change of domicile. The French and Spanish tax authorities examine several criteria, including the home, the centre of economic and personal interests and the length of stay in each State.

Upstream preparation helps anticipate the tax consequences of expatriation and reduces the risk of challenge by tax administrations.

Anticipating heritage consequences

A change in residence may have an impact on the taxation of income, capital gains, financial investments or property held in either country. An appropriate strategy ensures that these operations are secured and that applicable reporting obligations are met.

Developing an activity between France and Spain

Structure an establishment

French companies wishing to operate in Spain must determine the most appropriate legal structure for their project. The creation of a subsidiary, the opening of a branch or the establishment of a permanent business have different tax consequences.

Appropriate structuring helps to prevent the risks associated with permanent establishment and to ensure the proper management of relations between the different entities.

Framework cross-border operations

Flows of dividends, interest, royalties or services between French and Spanish companies must be organised in accordance with the tax convention and the rules applicable to transfer prices.

A prior legal analysis makes it possible to secure these transactions and to limit the risks of tax recovery.

Managing a heritage between France and Spain

The acquisition of real estate in Spain, the holding of interests in companies or the preparation of an international property transfer require a comprehensive approach integrating the tax rules of both States.

Our firm supports its clients in organizing their assets in order to anticipate the tax consequences of investments, donations and estates with an extraneous element.

Support in French-Spanish taxation

Our firm advises individuals, business leaders and investors on all issues of Franco-Spanish taxation.

We intervene at every stage of an international mobility, business or wealth management project in order to secure the envisaged operations, ensure compliance with tax obligations and defend the interests of our clients in the context of a control or tax dispute.