COMPANIES AND PROFESSIONALS MOVING ACROSS BORDERS
International mobility advisers in Barcelona.
Sending an employee abroad, hiring talent from another country or relocating yourself involves permits, social security and tax at the same time. We coordinate it all in one team, so nothing falls through the cracks.
Law 35/2006 (Articles 7.p, 9 and 93) and Regulation (EC) 883/2004, Article 12.
WHO WE WORK WITH
Every move has
three fronts at once.
Permission to live and work, social security coverage and tax. Handle them separately and problems appear.
Companies posting staff abroad
Employees sent abroad: tax residence, the Article 7.p exemption, treaties and social security certificates.
Companies hiring international talent
Highly qualified professionals, intra-company transfers and researchers through the Law 14/2013 routes.
Executives and professionals
Your move to or from Spain, with tax planning done before you sign.
International remote workers
Remote work visa, social security and fit with the Beckham Law.
Accompanying families
Permits for spouse and children, and the tax effects of moving as a family.
People moving back
Returning to Spain or leaving for good: dates, residence and outstanding obligations.
IMMIGRATION
The right immigration
route for each profile.
Law 14/2013 eases entry and residence for reasons of economic interest. We choose the route and prepare the full application.
- Highly qualified professionals.
- Intra-company transferees.
- Entrepreneurs and researchers.
- International remote workers.
- NIE, residence and general work permits.
SOCIAL SECURITY AND TAX
The permit is only
half the job.
A well-processed move can still get expensive if social security or tax residence were not reviewed.
- Within the EU, an A1 certificate keeps home-country social security for up to 24 months.
- Outside the EU, we review any bilateral social security agreement.
- Exemption of up to €60,100 a year for work actually performed abroad, subject to conditions.
- Tax residence: over 183 days, centre of interests and family, and the tax treaty.
- The Beckham Law for people relocating to work in Spain.
Tax residence: the first calculation
You are a Spanish tax resident if you spend more than 183 days in the calendar year, counting occasional absences unless you prove residence elsewhere, or if your main centre of activities or economic interests is in Spain. It is presumed, unless proven otherwise, if your spouse and dependent minor children live in Spain.
When two countries both treat you as resident, the tax treaty decides using successive tie-breakers. Reviewing it before setting your move date avoids paying twice.
The exemption for work abroad
Article 7.p of the income tax law exempts up to €60,100 a year of salary earned for work actually performed abroad, provided it is for a non-resident company (or a permanent establishment abroad) and the country levies a similar tax and is not a tax haven.
Simplified example: with a €70,000 salary and 60 days worked abroad, the exempt part would be about €11,500 (70,000 × 60 / 365). You must be able to prove the days and who benefits from the work.
Social security on an assignment
Within the EU, Regulation (EC) 883/2004 lets a posted worker keep contributing in their home country for up to 24 months with an A1 certificate. Outside the EU, it depends on whether there is a bilateral social security agreement with the destination.
Without a certificate or agreement, contributions may be due in both countries at once. It is one of the costs that most often surprises companies.
The Law 14/2013 routes today
The law eases entry and residence for entrepreneurs, highly qualified professionals, researchers, intra-company transferees and international remote workers. The investor residence visa was repealed from 3 April 2025 (Organic Law 1/2025).
Companies can register with the Large Companies and Strategic Groups Unit to process intra-company transfers collectively.
Leaving Spain: the year of the move
Spanish tax residence is determined per full calendar year: if in the year you leave you spend more than 183 days here or keep your centre of interests here, you remain resident for the whole year. Planning your departure date can save an entire year of Spanish tax.
Anyone who stops being resident after at least ten of the last fifteen years and holds shares worth more than €4 million, or over 25% of an entity worth more than €1 million, may be taxed on unrealised gains when leaving (Article 95 bis of the income tax law).
What a company should prepare before an assignment
An assignment letter with dates, duties and terms; the immigration route in the destination country; an A1 certificate or social security agreement; a cost and withholding policy; and a return timetable.
When the work abroad benefits a group company, the service provided should be documented so the Article 7.p exemption can be applied safely.
Legal review: 24 September 2026
STEP BY STEP
How we work
with you.
Assessment
Per person and country: nationality, duration, employer and family.
Immigration route
The right permit and home-country documents.
Social security
A1 certificate or bilateral agreement, depending on the destination.
Tax
Residence, the 7.p exemption, the Beckham Law and withholding.
Follow-up and return
Renewals, changes and the return home.
COMMON MISTAKES
What costs the most
later on.
Without a certificate or agreement, contributions may be due in two countries at once.
Spending fewer than 183 days in Spain does not by itself end Spanish tax residence.
The exemption requires evidence of days abroad, who benefits from the work and the destination country.
Your arrival date sets tax deadlines, such as the 6 months to elect the Beckham Law.
HOLA LEGAL · BY MOBA LAW
Are you relocating yourself?
Hola Legal organises your legal and tax situation in Spain with an AI report for €49, before you speak to the firm.
FAQ
Clear
answers.
What is international mobility?
It covers the legal, employment and tax steps that arise when a person moves to work in another country, alone or sent by their employer.
Do you work with companies outside Barcelona?
Yes. We have offices in Barcelona and Sant Cugat and also advise by video call, in English and Spanish.
What is the Article 7.p exemption?
It exempts up to €60,100 a year of salary for work actually performed abroad for a non-resident entity, in a country with a similar tax that is not a tax haven.
How long can an EU posting last?
As a general rule, up to 24 months while keeping home-country social security through an A1 certificate.
Which routes does Law 14/2013 offer?
It eases entry and residence for entrepreneurs, highly qualified professionals, researchers, intra-company transferees and international remote workers. The investor route was repealed on 3 April 2025.
YOUR NEXT STEP