Taxation Spain France: benchmarks for managers and entrepreneurs
Do you manage a French company established in Spain, preparing a subsidiary or considering personal mobility? Distinguish the obligations of the company from the tax situation of its manager. This hub brings together residence, income and declaration guides to prepare questions to submit to your councils.
For the organization of the company, the guide financial management of a Spanish subsidiary specifies the data, the contacts and the reporting. Our offer of Fractional CFO in Barcelona presents France-Spain financial coordination. The choice of a plan and the tax declarations must be validated with competent professionals.
Understand the fundamentals of Franco-Spanish taxation
The first step in any expatriation or cross-border business creation is to determine where you should pay your taxes. This decision is not taken lightly and depends on strict criteria defined by the tax administrations of both countries.
- Tax residence : Discover the 3 criteria which determine your tax residence in Spain (183 day rule, center of economic interests, family home).
- Double taxation : Understand how the Franco-Spanish tax convention works to avoid being taxed twice on the same income.
Personal and expatriate taxes
The Spanish tax system (IRPF) differs significantly from the French system, in particular by its regionalized management. Each autonomous community (Catalonia, Madrid, Andalusia) applies its own scales and deductions.
- Income tax : Calculate your income tax in Spain and find out the tax brackets applicable in 2026.
- Beckham Law : Examine the conditions, limits and procedures of the inpatriate regime before any simulation.
- Modelo 720 : Do not miss the obligation to declare your assets located abroad (bank accounts, life insurance, real estate in France) under penalty of heavy sanctions.
Entrepreneurs, freelancers and companies
Whether you are freelance (autonomous) or manager of a company (SL), the structuring of your activity has a direct impact on your net profitability.
- Spanish subsidiary : French company with a subsidiary in Spain: obligations on both sides, intra-group flows, and who controls what.
- Entrepreneur taxation : Compare Corporate Tax (IS) and employer contributions between France and Spain.(coming soon)
- Autonomous freelancer : Discover the status of autónomo, its social security contributions (cuota) and its invoicing obligations (intra-community VAT).(coming soon)
Heritage and real estate
Managing your cross-border assets requires particular attention, particularly in terms of transmission and rental income.
- Dividends : Optimize the taxation of your dividends paid by a French company to a Spanish resident.(coming soon)
- Rental income : How to declare your French property income in Spain?(coming soon)
- Succession : Anticipate inheritance and gift taxes between France and Spain.(coming soon)
Why be supported by Iter Advisors?
Financial management requires consistent data and a clear distribution of work between your team, accounting firms and tax advisors in each country.
Our Fractional CFOs and financial experts support you in:
- Gather financial data and questions to review with your advisors.
- Coordinate the contacts and agreed deadlines in each country.
- Set up financial dashboards adapted to your cross-border activity.
Recent articles on Franco-Spanish taxation
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