Businesses are increasingly reaching abroad in search of new opportunities and international projects. Businesses are increasingly reaching abroad in search of new opportunities and international projects. That is why, in recent years, the number of workers who are sent to work abroad to provide services outside of Spain has increased. The number of expatriates is on the rise and it is a trend that we will continue to see in the coming years. The difficulties and challenges that companies now face have changed and the management of expatriates has resulted in new challenges that HR managers and the workers themselves have to deal with. RSB has adapted to these new challenges and we have solid experience providing advice in the field of international mobility. We have accompanied our customers in this process and we have the necessary experience to comprehensively handle the needs of expatriates.
These are our main fields of action:
Tax Advice for Companies
We provide advice on all tax implications regarding their international assignments and assist them throughout the entire expatriation process.
Design of Expatriate and Tax Policies
We held companies design an expatriate policy model that covers the basic parameters required and ensures the consistency and transparency of the expatriate model from the moment personnel move abroad until they return.
We held companies design an expatriate policy model that covers the basic parameters required and ensures the consistency and transparency of the expatriate model from the moment personnel move abroad until they return.We review legal, fiscal and labour issues regarding international assignments carried out by companies. We review salary packages of international workers considering internal taxation issues in each of the destination countries as well as the tax status of expatriates (residents/non-residents). We also study the existence of advantageous tax regimes for people relocated or for remuneration items.
Advice on the implementation of the exemption referred to in article 7p) of the Law on Personal Income Tax
or in the personal income tax regulations. More specifically, we provide companies with advice on the correct implementation of this exemption and assist employees to process returns on deductions.
We prepare estimates on taxes payable at destination.
Tax Advice for Employees
We process and prepare tax statements for expatriates and provide them with advice on taxes
We prepare eminently practical reports on destination countries providing tax information, obligations for the company, for employees, tax residence obligations, issues connected with Social Security, information on income tax, private income and immigration.
We permanently keep our customers up to date on new aspects connected with personal taxes and social security and inform them on current market trends. We share any changes that may occur in their sector and the opinions of their employees.
We impart technical sessions aimed at human resources departments. These workshops review aspects to be considered regarding expatriates (tax residence criteria, tax benefits provided in personal income tax regulations, tax implications of moving, withholding obligations in origin and at destination…).
We advise companies and employees on special tax issues for employees assigned to work in Spain.
Coordination – Comprehensive advice
RSB has a network of collaborating firms in the main countries around the world.
Form 720 – Information statement of assets abroad
Advice, preparation and filing of Form 720.
Income Tax for Non-Residents
Specialised tax advice for foreigners residing in Spain and Spaniards residing abroad. Preparation and filing of Income Tax for Non-Residents (Form 210).
Implementation of 7p) of the Personal Income Tax Act in companies
Analysis of the feasibility of implementing the employee exemption in companies and design of internal implementation protocols. Communication of such protocols to employees. Outsourced exemption management for work carried out abroad.