Spain and the management of expatriate taxation

Audio 05:20

Headquarters of the Spanish Agency of the Tax Administration of Logroño.

© Public Domain/Zarateman

By: Corinne Mandjou

The management of expatriate taxation in Spain is not suitable for Europe.

Indeed, this country obliges expatriates to declare their property held abroad, under penalty of heavy penalties.

The Court of Justice of the European Union has just condemned Spain for this device which it considers " 

 " and contrary to the principle of free movement of capital.

Explanations from Jérôme Régnier, tax expert specializing in international mobility at RSM France.

• Taxation

• Spain

• Expats