
tax accounts law and labour
Non- Resident Property Owners
Non-resident individual property owners in Spain are reminded that deemed income tax declarations must be submitted for any periods during which the property was not rented.
The deadline for submission is 31 December.
Our team can assist with the preparation and submission of your declaration to ensure compliance with Spanish tax obligations.
Quarterly Business Tax Declarations
The deadline for quarterly declarations for self-employed professionals (autónomos) and companies in Spain this month is as follows.
- 20 October – M111, M115, M123, M216, M202 (retentions/payments on account)
- 20 October – M130, M303, M349 (VAT related and business tax)
Please contact us if you would like assistance, as we can prepare and file the declarations on your behalf.

How we can help
Spence Clarke was established in 1985 in Marbella. We provide high-quality, client-focused Spanish tax, accountancy, labour and legal services, guiding international clients with clear, practical and well-informed advice.
Our partners are members of recognised Spanish professional bodies, ensuring full compliance with local regulations and the highest standards of professional integrity.
What we do
The practice specialises in the provision of Spanish tax, legal, labour and accountancy services, mainly to foreigners with interests in Spain. Our cross-border knowledge helps clients adapt to the Spanish system with the minimum of doubt and disruption.
Experience
Our many years of professional experience in Spain enables us to provide clients with expert, practical and straightforward advice as well as tax, accounting and legal compliance services.
Who we help
Whether you are already in business, wanting to set up a company or just retiring to the sunny climes of Spain, we know that we can actively help you accomplish your objectives.



