Moving to Dubai from Spain
Spanish exit tax thresholds, tax residence rules and the Spain-UAE tax treaty for entrepreneurs and investors relocating to Dubai.
Spain has a tax treaty with the UAE, and many Spanish entrepreneurs and executives have moved to Dubai. Spain also has an exit tax and strict residence rules, so the value of your shareholdings and the timing of the move matter.
At a glance
- Tax treaty: Spain and the UAE have a double tax agreement.
- Residence: you are Spanish resident if you spend more than 183 days in Spain in a calendar year, or if your main business or economic interests are there. A spouse and minor children living in Spain create a presumption of residence.
- Exit tax: applies if you were Spanish resident for at least 10 of the last 15 years and hold shares worth more than €4 million in total, or more than 25% of a company with shares worth more than €1 million.
- Spanish assets: property and other assets in Spain can remain within Spanish taxes after you leave.
Leaving Spain
Plan the year of departure carefully, because Spanish residence is decided for a whole calendar year. Spain also has stricter rules for nationals who move to jurisdictions on its official tax haven list, so we check the current position for the UAE before you move.
Shareholders
If you are near the exit tax thresholds, value your holdings and review the structure well before you leave. Owners of family companies should look at the whole family's position, not just their own.
How Imperial Group helps
- A review of your residence position before you move, so you know when your home-country tax exposure actually ends
- The right UAE structure for your business: free zone, mainland or a holding company, with real substance
- Company setup, visas, Emirates ID and bank account opening support
- UAE tax residency certificate, corporate tax and VAT registrations from day one
- Ongoing accounting, tax filings and a single point of contact for everything in the UAE
Sources
This page gives general information as at the date shown and is not advice for your specific situation. Rules in other countries are summarised for orientation; your home-country position should be confirmed before you act.
Talk it through with us
Tell us where you are and what you are planning. You will hear back from the team who will do the work, not a sales desk.