Spanish Tax Desk for UAE Expats

Spanish non-resident tax filings and cross-border coordination for UAE residents

Living in the UAE does not always eliminate tax-related obligations in Spain. If you own property in Spain, earn rental income, or plan to sell a Spanish property, you may still need to file as a Spanish non-resident. Our role is to make the process clear, structured, and risk-managed.

Rubert & Partners operates from Dubai and coordinates Spanish tax work with trusted specialists in Spain, while we remain your primary point of contact and ensure your matter is handled with a legal and strategic lens.

Why choose Rubert & Partners

  • UAE holding structures / SPVs for real estate and business investments
  • Spain-to-UAE investment flows and cross-border structuring issues
  • Dividend and profit repatriation planning (compliance-focused)
 
  • Family structuring where Spain + UAE assets coexist
  • Spanish tax residency exposure review for expatriates investing internationally

Key Services

  • Modelo 210 (Spanish Non-Resident Income Tax)

We coordinate the preparation and filing of Modelo 210 (IRNR) for UAE residents who own property or earn Spanish-sourced income. 

  • Selling Spanish property as a non-resident: 3% withholding / Modelo 211

In many cases, when a non-resident sells a property in Spain, the buyer must withhold 3% of the purchase price and pay it to the Spanish Tax Agency via Modelo 211. We guide you through the steps and timing. 

  • Spanish tax residency risk review

We help clients assess whether Spain could treat them as tax resident, applying practical criteria such as the 183-day ruleand the centre of economic interests analysis. 

  • UAE investment structuring with a Spanish tax lens

Spanish investors and UAE residents often wish to invest in the UAE (real estate, companies, holding structures, joint ventures, SPVs) while staying mindful of potential Spanish tax exposure