For Spanishfounders & HNWIs
From Spanish 25% CIT + 50% top PIT + 30% CGT + 1.7-3.5% Solidarity Tax to Cyprus 15% / 35% / 0%. Art. 95 bis exit-tax managed, Beckham Law structurally beaten by Cyprus 17-year non-dom for dividend-heavy founders.
— The structural argument
Cyprus non-dom: 0% on dividends + interest for 17 years. Spain stacks: top PIT 50%+, CGT up to 30% (above €300k from 2025), Solidarity Tax on Large Fortunes 1.7-3.5% on net wealth >€3M. Cyprus is structurally lighter across the income mix.
Cyprus CGT applies only to Cyprus-property; share sales are 0%. Cyprus inheritance tax was abolished. Spain: regional inheritance tax (Madrid near-zero, Asturias up to 32-34%) + property in Spain remains in Spanish scope.
Among the cleanest EU-EU treaty positions in Cyprus's network. Combined with the EU Parent-Subsidiary Directive, the cross-border corporate flows operate at zero WHT in qualifying conditions.
Beckham Law years don't count toward the 10-year Spanish-residency clock that triggers the €4M exit tax. Founders can use the Beckham window to time the Cyprus residency switch + IP/share migration before the exit-tax horizon.
— Day 0 → Day 90
Spanish-specific workstream from first call to operational Cyprus structure.
Free 30-min call. We sketch the Cyprus structure, flag the §95 bis exit-tax workstream, identify Solidarity Tax + autonomous-community considerations. Spanish tax counsel engaged from day one.
Cyprus Ltd formation. Spanish-side §95 bis valuation memo for substantial shareholdings (if applicable). Pre-departure valuation locked.
Cyprus bank account opening. Spanish-side documentation: §149 LIRPF residency-cut evidence (Cyprus property, day-count, primary economic interests).
Cyprus residence permit (Yellow Slip — EU citizen). Form T.D. 38 non-dom registration. Cyprus TIN.
If Cyprus IP Box / HoldCo restructure: structured transfer with Spanish §95 bis exit-tax deferral election. Madrid wealth-tax exposure documented.
First Cyprus dividend (0% SDC under non-dom). First Spanish non-resident return for any residual Spanish-source income.
— Side-by-side
| Dimension | Staying in Spain | Cyprus structure |
|---|---|---|
| Headline corporate tax | 25% standard / 15% new entities | 15% (Cyprus, post-2026) |
| Top personal income tax | approximately 50% (state + autonomous community) | 35% top + 50% high-earner exemption |
| Capital gains on shares | 19/21/23/27/30% (above €300k) | 0% (only on Cyprus-property) |
| Wealth / Solidarity Tax | 1.7-3.5% on net wealth > €3M | 0% — no wealth tax |
| Exit tax | Art. 95 bis on shares > €4M / 25% holdings > €1M, 10+ yrs residency | — |
| Inheritance tax | Regionally administered (0-34%) | 0% — abolished |
| Effective rate on qualifying IP | approximately 25% (no comparable IP Box) | approximately 3% via IP Box |
Indicative side-by-side. Your specific position depends on income mix, holdings, and Spain-side exit-tax mechanics. Engagement-letter analysis required.
— Treaty & legal essentials
Modern treaty. 0% qualifying dividends, 0% interest, 0% royalties — among the cleanest EU-EU corridors in Cyprus's network.
Triggers on departure after 10+ years residency with shares > €4M or > €1M representing >25% of entity. EU-deferral available for Cyprus moves.
Inbound regime: 24% flat on up to €600k, 6 years. Beckham years don't count toward exit-tax residency clock — strategic for founders timing structural moves.
1.7-3.5% on net wealth > €3M (Solidarity) + regional wealth tax. Cyprus has neither.
— What we handle end-to-end
— Fixed-fee, transparent
Tax Resident from €1,899 · Relocate & Launch from €4,899 · 60-Day Nomad from €5,899. All + VAT. No "contact us for a quote".
See full relocation pricing— Common questions
— EVERYTHING INCLUDED
If your Cyprus Ltd, residency permit, or Non-Dom declarations are not delivered for any reason within our control, we refund 100% of the professional fee. Government disbursements pass through at cost.
Engagements coordinated with ICPAC-registered Cyprus tax advisers and Cyprus Bar Association member-firm lawyers. MOKAS-aligned under Cyprus AML Law 188(I)/2007. See our editorial standards and disclaimer.
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