Best Tax Lawyers in Maspalomas

1. About Tax Law in Maspalomas, Spain

Maspalomas is part of the Canary Islands, where a special tax regime applies alongside national taxes. The indirect tax used in the archipelago is the Impuesto General Indirecto Canario (IGIC), which functions similarly to VAT but with distinct rates and exemptions. Residents and businesses in Maspalomas must navigate both national and regional tax rules.

For individuals, key obligations include income tax (IRPF) and, if applicable, non-resident income tax (IRNR) for non-residents owning property or earning rental income. Businesses face Corporate Income Tax (Impuesto sobre Sociedades) and IGIC on most transactions. Local taxes, such as property taxes, are managed by the municipality and can vary by location within Maspalomas. Keeping abreast of both national and Canarian rules helps avoid penalties and optimize tax outcomes.

Authorities involved include the national Agencia Estatal de Administración Tributaria (AEAT) for general tax administration and the Canary Islands regional authorities for IGIC and other local considerations. The Canary Islands regime offers certain incentives and exemptions aimed at supporting economic activity in the archipelago. Consult a tax professional to tailor guidance to your situation.

Source: Canary Islands tax framework and IGIC are explained by the regional administration and the national tax body. See AEAT for general Spain taxes and the Gobierno de Canarias for IGIC-specific guidance.

AEAT - Agencia Tributaria (Spain) and Gobierno de Canarias - Hacienda provide foundational information about tax duties in Maspalomas and the wider Canary Islands.

2. Why You May Need a Lawyer

Engaging a solicitor or asesor fiscal can help you navigate concrete, real-world tax scenarios in Maspalomas. Below are 4-6 specific situations where professional legal support is typically essential.

• You own rental property in Maspalomas and must determine whether income is taxed as IRPF or IRNR, and how IGIC applies to rental services supplied to tourists.
• You plan to start a tourist accommodation business (eg, vacation rentals or a small hotel) and need to register for IGIC, choose between autonomous worker status or a company, and set up proper bookkeeping and tax compliance.
• You inherit or receive a large donation of property in Gran Canaria and face Impuesto sobre Sucesiones y Donaciones (Inheritance and Gift Tax) rules that vary by autonomous community.
• You are a non-resident selling or transferring property in Maspalomas and must calculate IRNR and any withholdings, as well as understand capital gains requirements.
• You are audited or disputed by the tax authorities and need to prepare a robust administrative appeal (reclamación economico-administrativa) or litigation strategy before TEAR/Tribunal Económico-Administrativo.
• You are relocating to Maspalomas and need a comprehensive plan covering IRPF residency tests, deductions for Canary Islands residents, and timing for tax filings.

These scenarios require precise interpretation of Canarian and national tax rules, including how IGIC rates apply to hospitality services and how regional incentives interact with Spain-wide taxes. A solicitor or asesor fiscal can coordinate with AEAT and the Canary Islands Hacienda to optimize your position. Local expertise is especially valuable for property taxes, municipal IBI notices, and tourist industry licensing requirements.

3. Local Laws Overview

Two to three key laws govern Tax in Maspalomas and the Canary Islands, with the Canary Islands regime providing a framework that complements national taxation.

• Ley 19/1991, de 6 de junio del Régimen Económico y Fiscal de Canarias (REF Canarias). This law establishes the special fiscal regime for the Canary Islands, including incentives and regional tax rules that affect IGIC and related matters. It has been amended over the years to adapt to economic changes in the archipelago.
• Ley 20/1991, de 7 de junio del Impuesto General Indirecto Canario (IGIC). This statute governs the indirect tax applied in the Canaries, including rates, exemptions, and administration distinct from the Spanish VAT system.
• Ley 58/2003, de 17 de diciembre de 0 la Ley General Tributaria (LGT). This national framework regulates Spain’s general tax procedures, collections, and dispute resolution, and it applies in Maspalomas along with its regional adaptations.

Recent changes affecting the Canaries commonly involve refinements to IGIC exemptions, regional stimulus measures for tourism, and updates to the REF regime to support business activity. For authoritative texts, consult the Canary Islands Hacienda portal and national sources that discuss these laws in context.

Source: See AEAT for national tax administration and Gobierno de Canarias for IGIC and REF Canarias information. The Ley General Tributaria provides the procedural backbone for Spain's tax system.

AEAT and Gobierno de Canarias - Hacienda provide authoritative explanations and official texts about these laws and their application in Maspalomas.

4. Frequently Asked Questions

What is IGIC and how does it apply in Maspalomas?

IGIC is the Canary Islands indirect tax on most goods and services. Rates and exemptions vary by product and service. Consult a local lawyer to determine how IGIC affects a specific business activity in Maspalomas.

How do I register for tax if I start a business in Maspalomas?

You typically register with AEAT for general taxes and with the Canary Islands Hacienda for IGIC. You may also need a local license and payroll registrations if you hire staff.

Do I need to file IRPF if I am resident in Maspalomas?

Residents generally file IRPF on worldwide income. Non-residents with income in Spain file IRNR. A tax lawyer can help determine your residency status and reporting requirements.

How much can I deduct for property taxes on an IBI bill in Maspalomas?

IBI is a municipal property tax with rates set by the local council. Deductions or exemptions depend on property category and use. A local solicitor can review your IBI notice for accuracy.

When is the tax deadline for individuals in Spain?

Annual IRPF returns are typically due in the spring following the tax year. Canarias may have regional deadlines and forms; confirm with AEAT and the local tax office.

Do I need a local tax advisor in Maspalomas?

While not mandatory, a local asesor fiscal or abogado with Canarian experience helps manage IGIC, IRPF, IBI, and any disputes with the tax authorities. They can also liaise with the TEAR if needed.

Can I claim IGIC refunds for business purchases?

Refunds depend on your business type and whether the IGIC is recoverable for your inputs. A tax professional can assess eligibility and file refund requests when appropriate.

What is the difference between IRPF and IS for a small business?

IRPF applies to individuals; IS applies to companies. A sole trader typically pays IRPF on profits, while a corporation pays IS. An advisor can help determine the best structure for your activities.

Where do I file non-resident tax returns for Maspalomas?

Non-residents file IRNR through the AEAT process. Non-resident property income is generally taxed at set rates and may require withholding at source by the buyer or tenant.

Is there a special tax regime for tourism businesses in the Canaries?

Yes, the REF Canarias provides incentives that may affect IGIC and other obligations. A local legal expert can explain how these incentives apply to your activity and eligibility criteria.

5. Additional Resources

Use these official resources to better understand Spain and Canary Islands tax rules and to verify specifics for Maspalomas.

• AEAT - Agencia Tributaria - Official national tax authority. Functions include filing, payments, and guidance on IRPF, IRNR, IS, and IGIC-related topics in practice for residents and non-residents. https://www.agenciatributaria.gob.es
• Gobierno de Canarias - Hacienda - Regional authority responsible for IGIC administration, REF Canarias, and related fiscal matters in the Canary Islands. https://www.gobiernodecanarias.org/hacienda
• OECD - Tax Information - International context and comparative tax guidance relevant for cross-border residents and businesses. https://www.oecd.org/tax

6. Next Steps

1. Clarify your tax goals and whether you are a resident, owner, or business operator in Maspalomas. Note the expected timelines for filing and payments.
2. Gather documents such as property deeds, rental contracts, last year's tax returns, and corporate registrations. Organize data by income type and tax form.
3. Research local tax lawyers or asesor fiscal with Canary Island experience. Check credentials, languages, and recent case experience in Maspalomas.
4. Book a consult with at least two lawyers to compare approach, fees, and communication style. Ask about their experience with IGIC and Canarian incentives.
5. Ask for a written engagement letter outlining scope, fees, timelines, and dispute resolution. Confirm whether they bill hourly or offer fixed packages.
6. Share your documents and ask for a practical action plan with a 3-6 month timeline. Request a preliminary estimate of total costs.
7. Implement recommendations and set periodic reviews to adjust strategies as laws change. Ensure you have ongoing support for annual tax cycles in Maspalomas.