Moving to Spain from the US: Tax Checklist for Americans

Moving to Spain is exciting, but the tax implications start before you leave. Pre-move planning can save you thousands in taxes and prevent costly mistakes. This checklist covers the key tax steps before, during, and after your move.

Before You Move (3-6 months before)

State Tax Exit

• If you live in California, New York, or another aggressive state, plan your exit carefully
• Surrender your driver's license and obtain a new one
• Cancel voter registration
• Sell or rent out property
• Close or minimize bank accounts in your former state
• Consider establishing residency in a no-tax state before moving abroad

FEIE Planning

• Understand the physical presence test (330 days outside the US in a 12-month period)
• Plan your move date to maximize your first-year FEIE
• Keep detailed travel records from day one

Beckham Law Planning

• Research whether you qualify for the Beckham Law (régimen especial de trabajadores desplazados)
• Beckham Law requires that you were not a Spanish tax resident for the 5 years prior
• Only certain visa holders qualify (employees, directors — not self-employed)
• If you qualify, you get a 24% flat rate on Spanish income for up to 6 years

Visa Planning

• Research visa options: digital nomad visa, non-lucrative visa, work visa
• Each visa has different tax implications
• None determine your US tax treatment

Banking

• Plan for Spanish bank account opening (requires NIE)
• Keep at least one US bank account open
• Understand FBAR reporting requirements

First Year Filing

Partial-Year FEIE

In your first year abroad, you may qualify for partial-year FEIE.

Spanish Tax Residency

You become a Spanish tax resident if you spend more than 183 days in Spain, if your center of economic interests is in Spain, or if your spouse and dependent children reside in Spain.

FBAR

File FBAR for all foreign accounts, including Spanish accounts, if the aggregate value exceeds $10,000.

Establishing Spain Tax Residency

• Obtain NIE (Número de Identificación de Extranjero)
• Open a Spanish bank account
• Register with Spanish social security (if self-employed)

Common Pre-Move Mistakes

1. Not planning state tax exit — California and New York can follow you abroad for years.
2. Not tracking travel days — You need 330 days outside the US for the physical presence test.
3. Assuming Beckham Law is automatic — You must apply and qualify.
4. Not reporting Spanish bank accounts on FBAR — All foreign accounts are reportable.

Timeline Checklist

3 months before:

• Research Beckham Law eligibility
• Research visa options
• Plan state tax exit strategy
• Obtain NIE (can be done at Spanish consulate)

1 month before:

• Surrender state driver's license (if needed)
• Cancel state voter registration
• Document your move
• Set up travel tracking system

First month in Spain:

• Open Spanish bank account
• Register with Spanish social security (if self-employed)
• Obtain residency card (TIE)

First tax season:

• File US tax return with FEIE
• File FBAR
• File Spanish tax return (if resident)
• Make quarterly estimated tax payments (if self-employed)

When to Get Professional Help

You should consider professional help before you move, especially if you live in a high-tax state, have complex income, or are considering the Beckham Law.

FileAbroad reviews each engagement personally.

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FileAbroad explains U.S. federal tax and U.S. international information-reporting consequences of documented foreign facts. It does not provide foreign-country legal or tax representation, valuation opinions, banking or remittance advice, or advice on what a foreign authority will accept.

Scope statement reviewed 2026-08-30 · FileAbroad product/content owner