Each country has its own tax system that varies with its own complexity and individuality. But there are some basic clues that should be taken into common consideration. Firstly, before starting a business in Spain it is appreciated to have an independent advice on available opportunities: pros and cons, difficulties, responsibilities, expenses and etc. Secondly, if it is planned to live for long term perspective, expats are obliged to get an NIE number (it is a Spanish ID number), that is necessary for any inner transaction (legal, fiscal, etc). Thirdly, it is necessary to apply for the annual income tax return and finally, it is obliged to pay an annual income tax if the non-resident owns a property in Spain.

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