Cyprus para fundadores españoles · CIT 15% · Non-Dom 0%
Spanish IS 25% + autonomous-region surcharges + 19-26% Impuesto sobre el Patrimonio (wealth tax in some regions) + 19-28% dividend PIT. Cyprus alternative: 15% CIT (effective ~3% IP Box), Non-Dom 0% SDC on dividends for 17 years, no wealth tax in Cyprus, EU member-state status protecting against Spanish CFC, Article 14.3 LIRPF exit-tax deferred under ATAD I.
Free 30-min consultation. Reply within 24h.
— WHAT YOU GET
Spain's CFC rules under Article 100 LIS target low-tax structures. Cyprus as an EU member benefits from the EU-substance defence — properly substanced Cyprus structures are typically NOT subject to Spanish CFC re-attribution provided real management + decision-making in Cyprus.
Spain's exit tax applies to individuals with ≥25% shareholdings OR shares >€4M. Deemed disposal at market value, CGT ~23-26%. EU/EEA deferral (including Cyprus) is available under ATAD I — payment postponed. Coordinate with your Spanish asesor fiscal.
Cyprus Non-Dom regime exempts dividends + interest + rental from the Special Defence Contribution for 17 years from becoming Cyprus tax resident. Combined with Spain's lack of equivalent + Spain's regional wealth tax: Cyprus is materially more favourable for HNW Spanish founders.
Cyprus 60-day rule is the EU's most flexible. Spanish citizens (EU) use Yellow Slip — 4-6 weeks. Compatible with maintaining Spanish family + business presence under DTT tie-breaker tests.
— EVERYTHING INCLUDED
— PROCESS
Map your Spanish exit + Cyprus arrival. Coordinate with your Spanish asesor fiscal on Article 14.3 LIRPF exit-tax filing + ATAD deferral.
Spanish tax-residency cessation declaration (Modelo 030), year-of-departure Spanish return planning, autonomous-region tax-residency notification, Wealth Tax cessation.
Cyprus Ltd 10 working days. Yellow Slip 4-6 weeks. Tax Residency Registration + Non-Dom declaration. TIC. Personal IR1 onboarding.
Annual Cyprus IR1 + IR4. Coordinate with Spanish asesor on deferred exit-tax instalments + residual Spanish obligations.
If your Cyprus Yellow Slip + Non-Dom declarations are not approved by the Civil Registry / Tax Department for any reason within our control, we refund 100% of our professional fee.
— COMMON QUESTIONS
Yes — Spanish SL continues paying IS on Spanish operations. Cyprus HoldCo collects dividends 0% Cyprus WHT + Non-Dom 0% SDC. Spanish-side WHT 19% standard; relief under ES-CY DTT (5% on qualifying participations).
Yes — Cyprus has NO wealth tax. Spanish wealth tax (Impuesto sobre el Patrimonio) at 19-26% on net wealth >€700k applies to Spanish-tax-residents. Becoming Cyprus-resident under 60-day rule + clean DTT tie-breaker eliminates Spanish wealth-tax exposure.
Modelo 720 applies to Spanish tax-residents — declarations of foreign assets >€50k per category. On Spanish residency cessation, the obligation ceases. Final-year Modelo 720 covers the partial year of residency.
Yes — spouse + minor children covered with simple residence-permit extension. Adult children need separate permits.
Spanish regions (Madrid, Catalonia, Andalusia, etc.) have different IRPF + wealth-tax + inheritance-tax surcharges. Becoming Cyprus-resident ceases all autonomous-region tax exposure. Cyprus has uniform national tax with no regional surcharges.
Spain's Special Regime for Inbound Workers (Ley Beckham) provides 24% flat rate for first 6 years for new arrivals. If you're currently under Beckham, the comparison is closer to Cyprus's 50% expat-exemption 17-year regime — Cyprus is longer-running (17 vs 6) but Beckham is potentially lower headline rate. Worked example case-by-case.
Reply within 24 hours from a senior adviser. No obligation, no upfront fee.