Tax Lawyer
in the Canary Islands
English-speaking expats, foreign investors, digital nomads and international businesses who need tax legal advice in the Canary Islands. We cover the full spectrum: personal income tax (IRPF), special tax regimes (Beckham Law, ZEC), wealth tax (IP), inheritance tax and corporate tax. All advice in English.
4%
Corporate tax rate under ZEC regime
English
All services available in English
Tax Law Services in English
ZEC — Zona Especial Canaria
4% corporate tax rate for qualifying companies. We handle registration, compliance and annual reporting.
Beckham Law (Special Expat Tax Regime)
Flat 24% IRPF rate for the first 6 years in Spain. We apply it for newly arrived expats and remote workers.
IRPF for Expats & Non-Residents
Income tax returns (modelo 100/210), double taxation treaties, IRNR declarations, rental income taxation.
Wealth Tax (Impuesto sobre el Patrimonio)
Canary Islands wealth tax planning for high-net-worth individuals. Tax residents have a €700,000 tax-free allowance (art. 29, Decreto Legislativo 1/2009).
Inheritance & Gift Tax for Non-Residents
Canary Islands applies a 99.9% relief on the inheritance tax due for spouses, descendants, ascendants, siblings, uncles, aunts, nephews and nieces (Groups I, II and III). We manage the entire process in English.
IGIC & DIC
Canary Islands VAT (IGIC 7%), lower than mainland VAT, and the Canary Islands investment tax credit (DIC, art. 94 of Law 20/1991) for businesses — compliance and advice.
What we handle for you
- ZEC registration and annual compliance
- Beckham Law application and monitoring
- IRPF tax returns for expats and residents (modelo 100)
- Non-resident income tax (IRNR, modelo 210)
- Wealth tax planning and declaration (IP)
- Inheritance and gift tax for non-residents in Canary Islands
- IGIC registration and compliance (Canary Islands VAT)
- Double taxation treaty analysis and advice
Canary Islands tax advantages
Frequently asked questions
What taxes apply when living in the Canary Islands?
As a Spanish resident you pay IRPF (income tax), IBI (property tax), and potentially wealth tax and inheritance tax. The good news: the Canary Islands have some of the best tax incentives in Spain, including ZEC, Beckham Law, and nearly 0% inheritance tax for close relatives (Groups I, II and III).
What is the ZEC and how does it work?
The Zona Especial Canaria (ZEC) is a low-tax zone with a 4% corporate tax rate (vs 25% standard). It applies to newly created companies or branches that create at least 5 jobs in Gran Canaria or Tenerife (3 on the other islands) within six months of registration and invest at least €100,000 (€50,000 on the other islands) in fixed assets within the first two years (art. 31, Law 19/1994). We handle the full registration and ongoing compliance.
Can I apply the Beckham Law in the Canary Islands?
Yes. The Beckham Law (Special Expat Tax Regime) allows newly arrived workers and remote workers to pay a flat 24% IRPF rate on the first €600,000 of taxable income (47% on the excess; dividends, interest and capital gains are taxed on a separate scale) for up to 6 years, instead of the general progressive IRPF scale. The option must be filed within 6 months of the start date of the activity shown in your Spanish Social Security registration, or in the document keeping you under your home Social Security system (art. 116, IRPF Regulations).
Do non-residents pay inheritance tax in Spain?
Yes, but the Canary Islands apply a 99.9% relief on the tax due for heirs in Groups I, II and III: spouse, descendants, ascendants and also siblings, uncles, aunts, nephews and nieces (art. 24 ter, Decreto Legislativo 1/2009). For them the effective tax is nearly zero, although the return must still be filed. Non-residents, including non-EU residents, may be entitled to apply these regional rules under the second additional provision of Law 29/1987, which adapts Spanish law to the ECJ judgment of 3 September 2014 (case C-127/12). We analyze each case.
Do you provide services in English?
Yes, all our services are available in English. Our team handles tax advice, legal documents and communications entirely in English for expat clients and international investors.
We serve clients across the Canary Islands
Related services
Flat 24% income tax for 6 years. Apply within 6 months of your Social Security start date in Spain.
4% corporate tax. Requirements, registration and ongoing compliance.
Spanish probate, wills and 99.9% inheritance tax relief for Groups I–III relatives.
Get tax advice in English
ZEC, Beckham Law, IRPF, wealth tax — we advise international clients on all aspects of Spanish and Canary Islands tax law. Your first consultation fee is deducted from our fees if you instruct us.