Executive Relocation to Spain

For EU, EEA or Swiss citizens, NIE processing is resolved in 1 to 3 weeks through registration with the Central Foreigners’ Registry (RD 240/2007). For non-EU citizens, the process is longer as it requires a residence and work authorisation, which can take 4 to 12 weeks depending on the permit type and the workload at the Foreigners’ Office. Euroaccounts manages the appointment booking and documentation filing to accelerate timelines.

The A1 certificate is a document proving that a worker posted within the EU/EEA continues contributing to the Social Security system of their country of origin rather than the destination country. It is issued under EC Regulation 883/2004 and has a maximum duration of 24 months, extendable in exceptional cases. It applies when the posting is temporary and the worker maintains an organic link with the employer in the origin country. Euroaccounts verifies applicability and coordinates its procurement with the home-country adviser through INPACT Global.

Under Article 9 of Law 35/2006 (LIRPF), a person is considered tax resident in Spain if they remain in Spanish territory for more than 183 days in the calendar year, if Spain is the centre of their economic interests, or if their spouse and minor children habitually reside in Spain. The arrival date is crucial: arriving before 2 July means exceeding 183 days in that year and being taxed as a resident on worldwide income. Euroaccounts plans the arrival date to optimise the first year’s tax position.

Tax equalisation is a corporate policy ensuring a posted executive pays no more tax (and no less) than they would have paid in their home country. The company calculates a hypothetical tax that is deducted from the executive’s net salary and assumes the difference with the actual taxes in Spain. If Spain is more expensive fiscally, the company absorbs the excess; if cheaper (e.g., under the Beckham Law), the company recovers the saving. Euroaccounts designs and administers these policies for multinationals since 1996.

It depends on nationality. Spouses of EU/EEA citizens automatically obtain the right to work in Spain once registered with the Central Foreigners’ Registry (RD 240/2007). For spouses of non-EU citizens, the work permit is not automatic with family reunification and must be expressly requested as a dependent employment residence authorisation (Article 58, RD 557/2011). Euroaccounts processes both permits and coordinates timelines so the spouse can enter the labour market as soon as possible.

Spain has bilateral Social Security agreements with over 25 countries, including the United States, Canada, Japan, Australia, China, South Korea, Morocco, Tunisia, Chile, Brazil, Mexico, Colombia, Ecuador, Peru, the Philippines and Ukraine, among others. Within the EU/EEA, EC Regulation 883/2004 applies. These agreements avoid double contributions and allow totalisation of contribution periods for access to pensions and benefits. Euroaccounts determines which agreement applies and manages the coverage certificates.

If the executive arrives in Spain after 1 July, they will not reach 183 days’ presence in that calendar year and, in principle, will not be Spanish tax resident for that fiscal year. They will be taxed as a non-resident on income obtained in Spain during that period (NRIT, general rate 24% for non-EU residents). However, if their spouse and children already reside in Spain, the AEAT could apply the residency presumption under Article 9.1.b LIRPF. It is essential to plan both the arrival date and the family’s move with Euroaccounts to avoid tax residency conflicts.

Yes. Opening a bank account in Spain for non-residents or new arrivals can be complex due to financial institutions’ KYC/AML compliance requirements. Euroaccounts has established relationships with banks in Madrid experienced with international clients and accompanies the executive through the process, preparing the necessary documentation (NIE, employment contract, tax residency certificate). The process is usually completed in 1-2 weeks once the NIE is obtained.