Leaving Spain: the questions people actually ask

Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not an Agencia Tributaria determination or a binding consulta from the Dirección General de Tributos.

No. Spain has no departure form and no residency-opinion request. You self-assess each calendar year against article 9 of the IRPF law and tell the Agencia Tributaria your new domicile on Modelo 030. If you want certainty you file a written consulta with the Dirección General de Tributos, which is binding on the facts you give and must be answered within six months. DGT consultas ↗

Only if you were resident for at least 10 of the last 15 tax years and your shares or fund units are worth more than €4,000,000, or you hold more than 25% of a company worth more than €1,000,000 to you. Then the unrealised gain is taxed in your last resident-year return at market value on your final day as a resident. EU/EEA moves can elect a ten-year hold-over on Modelo 113; temporary postings can request a deferral with guarantees; a move to a listed non-cooperative jurisdiction is taxed immediately. Below the thresholds there is no deemed disposal. AEAT: art. 95 bis ↗

No. Spain has no split year: you are resident or non-resident for the whole calendar year. If you passed 183 days in Spain — with sporadic absences counted — or your economic centre stayed there, you file a full-year Renta on worldwide income for the departure year, and only become non-resident from 1 January. Leave early enough in the year and the reverse applies: IRNR on Spanish-source income for the whole year, including the months you lived there. AEAT: calendar-year rule ↗

Yes — a lot. Both are on Spain's list of non-cooperative jurisdictions, so under article 8.2 you remain an IRPF taxpayer on worldwide income for the year you move and the four following tax years, and the Agencia Tributaria can require proof of 183 days' physical presence there. Any art. 95 bis gain is also taxed immediately with no deferral. The UAE, Panama and Paraguay are not on the list; Gibraltar was removed by Orden HAC/649/2026. BOE: current list ↗

A bank account is a fact, not a verdict. A property is a filing: as a non-resident you report imputed income on Modelo 210 every year (1.1% or 2% of cadastral value, taxed at 19% for EU/EEA residents and 24% for everyone else) or rental income if it is let; from the 2026 tax year the imputed-income window is 1 April to 31 December of the following year. If Spanish assets exceed €2,000,000 or wealth tax is payable after the €700,000 allowance you also file Modelo 714, and net Spanish wealth above €3,000,000 brings in the solidarity tax on Modelo 718. When you sell, the buyer withholds 3% of the price on Modelo 211 and you settle the 19% gain on Modelo 210. Modelo 210 deadlines ↗

Your contribution record stays. Spanish nationals working or living abroad can keep building retirement, permanent-incapacity and survivor rights through the convenio especial for emigrants (form TA.0040), with no minimum prior contribution period and quarterly payments. Spanish pensions paid to you abroad fall under IRNR on the non-resident scale unless a treaty allocates them to your new country — most treaties give private pensions to the residence state and public-service pensions to Spain. Seguridad Social: convenio especial ↗

If you paid art. 95 bis tax and return to Spain still holding the shares, you can claim the tax back through a rectification request; if you deferred on Modelo 113 and return within the ten years, nothing was ever due. Coming back also restarts the count: the Beckham regime requires five years of non-residence before you can opt in, and the 10-of-15-year exit-tax clock keeps ticking from your earlier resident years. Plan the return with the same care as the departure.