{"id":1512,"date":"2026-10-27T10:20:30","date_gmt":"2026-10-27T09:20:30","guid":{"rendered":"https:\/\/expataxjdv.com\/?page_id=1512"},"modified":"2026-10-27T10:20:30","modified_gmt":"2026-10-27T09:20:30","slug":"questions-and-answers","status":"publish","type":"page","link":"https:\/\/expataxjdv.com\/es\/questions-and-answers\/","title":{"rendered":"Questions and answers"},"content":{"rendered":"<div class=\"ljd-dudas\" style=\"--ljd-color:#46556A\"><div class=\"ljd-dudas__buscador\"><label class=\"ljd-dudas__etiqueta\" for=\"ljd-buscar\">Search for your question<\/label><input type=\"search\" id=\"ljd-buscar\" class=\"ljd-dudas__campo\" placeholder=\"E.g. Modelo 720\" autocomplete=\"off\" data-ljd-buscar><\/div><div class=\"ljd-dudas__temas\" role=\"group\" aria-label=\"Filter by topic\"><button type=\"button\" class=\"ljd-dudas__chip is-activo\" aria-pressed=\"true\" data-ljd-tema=\"\">All<\/button><button type=\"button\" class=\"ljd-dudas__chip\" aria-pressed=\"false\" data-ljd-tema=\"capital-gains\">Ganancias de capital<\/button><button type=\"button\" class=\"ljd-dudas__chip\" aria-pressed=\"false\" data-ljd-tema=\"international-taxation\">International taxation<\/button><button type=\"button\" class=\"ljd-dudas__chip\" aria-pressed=\"false\" data-ljd-tema=\"modelo-720\">Modelo 720<\/button><\/div><section class=\"ljd-dudas__grupo\" data-ljd-grupo=\"capital-gains\"><h2 class=\"ljd-dudas__tema\">Ganancias de capital<\/h2><div class=\"ljd-dudas__subgrupo\"><ul class=\"ljd-dudas__lista\"><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/how-to-avoid-capital-gains-tax-spain\/\"><span class=\"ljd-dudas__pregunta\">How to avoid capital gains tax in Spain?<\/span><span class=\"ljd-dudas__resumen\" hidden>You cannot simply avoid capital gains tax in Spain, but you can legally reduce it or bring it down to zero using the exemptions in Spanish law. The main ones are reinvesting the proceeds from selling your main home in a new main home, the exemption for people over 65 who sell their main home, and offsetting gains against losses.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><\/ul><\/div><\/section><section class=\"ljd-dudas__grupo\" data-ljd-grupo=\"international-taxation\"><h2 class=\"ljd-dudas__tema\">International taxation<\/h2><div class=\"ljd-dudas__subgrupo\"><ul class=\"ljd-dudas__lista\"><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/does-spain-have-a-double-taxation-agreement-with-uk\/\"><span class=\"ljd-dudas__pregunta\">Does Spain have a double taxation agreement with the UK?<\/span><span class=\"ljd-dudas__resumen\" hidden>Yes. Spain and the United Kingdom have a double taxation agreement on income and capital gains, signed in London on 14 March 2013. It entered into force on 12 June 2014 and has applied to income tax since 1 January 2015 in Spain and since 6 April 2015 in the UK. It replaced the 1975 treaty and was not affected by Brexit, because it is a bilateral agreement rather than EU law.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/is-there-double-taxation-in-spain\/\"><span class=\"ljd-dudas__pregunta\">Is there double taxation in Spain?<\/span><span class=\"ljd-dudas__resumen\" hidden>Double taxation can arise in Spain, but in most cases it is avoided through the 99 double taxation treaties that Spain has in force and through the foreign tax credit in Spanish law. If you are resident in Spain, you are taxed on your worldwide income. Spain then deducts the tax you have already paid in the other country on that same income, so you should not pay twice.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/what-happens-if-there-is-no-double-taxation-agreement\/\"><span class=\"ljd-dudas__pregunta\">What happens if there is no double taxation treaty?<\/span><span class=\"ljd-dudas__resumen\" hidden>If Spain has no double taxation treaty with another country, each state applies its own laws without limits. The same income can be taxed twice, but Spanish law offers unilateral relief: Spanish residents can offset the tax paid abroad through the international double taxation deduction in article 80 of the Personal Income Tax (IRPF) Law.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/what-is-international-taxation\/\"><span class=\"ljd-dudas__pregunta\">What is international taxation?<\/span><span class=\"ljd-dudas__resumen\" hidden>International taxation is the body of rules governing how individuals and companies are taxed when their income, assets or business involve more than one country. It combines each country&#039;s domestic law, double taxation treaties, European Union law and OECD cooperation agreements.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><\/ul><\/div><\/section><section class=\"ljd-dudas__grupo\" data-ljd-grupo=\"modelo-720\"><h2 class=\"ljd-dudas__tema\">Modelo 720<\/h2><div class=\"ljd-dudas__subgrupo\"><ul class=\"ljd-dudas__lista\"><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/do-i-have-to-submit-form-720-every-year\/\"><span class=\"ljd-dudas__pregunta\">Do I have to submit a Modelo 720 every year?<\/span><span class=\"ljd-dudas__resumen\" hidden>No, you do not have to submit Modelo 720 every year. After your first filing, you only need to file again if the value of a category you have already reported rises by more than \u20ac20,000 since your last return, if an asset you reported is cancelled, sold or no longer held by you, or if a new category goes above \u20ac50,000.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/how-do-i-complete-form-720\/\"><span class=\"ljd-dudas__pregunta\">How to complete and file Modelo 720 step by step?<\/span><span class=\"ljd-dudas__resumen\" hidden>Modelo 720 is completed and filed online through the electronic office (Sede electr\u00f3nica) of the Spanish Tax Agency (AEAT), using a digital certificate, an electronic ID card (DNIe) or Cl@ve. You create one record for each asset held abroad, stating its asset-type code, the country, the institution, the date it was acquired and its value at 31 December.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/what-happens-if-i-submit-form-720-after-deadline\/\"><span class=\"ljd-dudas__pregunta\">What happens if I file Modelo 720 late?<\/span><span class=\"ljd-dudas__resumen\" hidden>Yes, you can file Modelo 720 late, and it is best to do so as soon as possible. If you file before receiving a request from the Spanish Tax Agency (AEAT), the penalty is \u20ac10 for each data item or set of data, with a minimum of \u20ac150 and a maximum of \u20ac10,000. If you file after a request, it rises to \u20ac20 per data item, with a minimum of \u20ac300 and a maximum of \u20ac20,000.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><li class=\"ljd-dudas__item\"><a class=\"ljd-dudas__enlace\" href=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/what-do-you-declare-on-form-720\/\"><span class=\"ljd-dudas__pregunta\">What must be declared on Modelo 720?<\/span><span class=\"ljd-dudas__resumen\" hidden>Modelo 720 covers three categories of assets located abroad, whenever any of them exceeds \u20ac50,000: accounts with financial institutions, securities and insurance, and real estate. Crypto-assets held in custody outside Spain do not go on this form but on Modelo 721. Once a category exceeds the threshold, every item in it is reported, not just the excess.<\/span><span class=\"ljd-dudas__ver\" aria-hidden=\"true\">Read the answer <span class=\"ljd-dudas__flecha\">\u2192<\/span><\/span><\/a><\/li><\/ul><\/div><\/section><p class=\"ljd-dudas__vacio\" hidden data-ljd-vacio>We have not answered that question yet. <a href=\"#ljd-formulario\">Send it to us<\/a> and we will answer it.<\/p>\t<form class=\"ljd-form\" id=\"ljd-formulario\" method=\"post\" action=\"https:\/\/expataxjdv.com\/es\/wp-json\/ljd-dudas\/v1\/enviar\" data-trp-original-action=\"https:\/\/expataxjdv.com\/es\/wp-json\/ljd-dudas\/v1\/enviar\">\n\t\t<p class=\"ljd-form__titulo\">Can&#039;t find your question?<\/p>\n\t\t<p class=\"ljd-form__intro\">Send it to us and we will publish a general answer so that it helps more people. We do not answer individual cases here: please do not include names or personal details.<\/p>\n\n\t\t\n\t\t<input type=\"hidden\" name=\"action\" value=\"ljd_dudas_enviar\">\n\t\t<input type=\"hidden\" name=\"ljd_t\" value=\"1793110811\">\n\t\t<input type=\"hidden\" name=\"ljd_f\" value=\"79a18641fdfad1f935c7e0e9cfcb787161ad94c8b14c6cb0b7b87d91ee451a7d\">\n\t\t<input type=\"hidden\" name=\"ljd_volver\" value=\"https:\/\/expataxjdv.com\/es\/questions-and-answers\/\">\n\n\t\t<label class=\"ljd-form__etiqueta\" for=\"ljd-pregunta\">Your question<\/label>\n\t\t<textarea class=\"ljd-form__campo\" id=\"ljd-pregunta\" name=\"ljd_pregunta\" rows=\"4\" minlength=\"15\" maxlength=\"1000\" required placeholder=\"For example: Do I have to declare crypto held on a foreign exchange?\"><\/textarea>\n\n\t\t<label class=\"ljd-form__etiqueta\" for=\"ljd-email\">Your email <span class=\"ljd-form__opcional\">(optional)<\/span><\/label>\n\t\t<input class=\"ljd-form__campo\" type=\"email\" id=\"ljd-email\" name=\"ljd_email\" autocomplete=\"email\" maxlength=\"190\">\n\t\t<p class=\"ljd-form__ayuda\">Only to let you know when we publish the answer. We delete it afterwards.<\/p>\n\n\t\t<div class=\"ljd-form__trampa\" aria-hidden=\"true\">\n\t\t\t<label for=\"ljd-web\">Leave this field empty<\/label>\n\t\t\t<input type=\"text\" id=\"ljd-web\" name=\"ljd_web\" tabindex=\"-1\" autocomplete=\"off\">\n\t\t<\/div>\n\n\t\t<label class=\"ljd-form__check\">\n\t\t\t<input type=\"checkbox\" name=\"ljd_acepto\" value=\"1\" required>\n\t\t\t<span>I have read the <a href=\"https:\/\/expataxjdv.com\/es\/politica-de-privacidad\/\" target=\"_blank\" rel=\"noopener\">pol\u00edtica de privacidad<\/a> and agree that my question may be used to publish a general answer.<\/span>\n\t\t<\/label>\n\n\t\t\t\t\t<p class=\"ljd-form__rgpd\">Basic data protection information. Controller: Taxmind Asesores Tributarios, S.L. Purpose: to publish a general answer to your question and, if you leave your email, to let you know when it is published. Legal basis: your consent. Recipients: no data is passed on to third parties unless required by law. Retention: we delete your question and your email when the answer is published and, at the latest, after 180 days. Rights: access, rectification, erasure, objection, restriction and portability, by writing to expat@expatax.info.<\/p>\n\t\t\n\t\t<button type=\"submit\" class=\"ljd-form__boton\">Send my question<\/button>\n\t<input type=\"hidden\" name=\"trp-form-language\" value=\"es\"\/><\/form>\n\t<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"pgc_sgb_lightbox_settings":"","footnotes":""},"class_list":["post-1512","page","type-page","status-publish"],"_links":{"self":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/pages\/1512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/comments?post=1512"}],"version-history":[{"count":1,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/pages\/1512\/revisions"}],"predecessor-version":[{"id":1531,"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/pages\/1512\/revisions\/1531"}],"wp:attachment":[{"href":"https:\/\/expataxjdv.com\/es\/wp-json\/wp\/v2\/media?parent=1512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}