This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

UK & Spain complicated situation

Joined:Tue Jun 22, 2021 8:50 am
UK & Spain complicated situation

Postby dhtg » Tue Jun 22, 2021 9:11 am

Hi everyone, I'm new here. I have what I think is a very complicated situation, so I don't know if I'll get direct answers to my questions, but perhaps someone will be able to at least tell me who should I contact to get the answers, as I am completely lost with it.

I'm a UK resident. I created a smartphone travel app, which can be downloaded from Google Play Store and Apple Store. My UK-based company is the owner of this app. The app will be sold primarily in Spain by approaching tourists who are already there (just like people are approached about excursions etc.) - it will be a digital access code to unlock the content of the app that will be sold, no physical product. The proceeds from all sales will go into the UK-based company's bank account. I will go to Spain for about two months to get the sales going, then I will recruit someone over there (on a self-employed basis) to do the sales and then I will come back to the UK as normal. The questions I have are as follows:

1. Do I have to pay corporate tax in Spain?
2. If so, do I have to set up a company in Spain?
3. Do I have to pay any personal tax for when I'm there for those two months or can this be treated as me being sent there temporarily for business as a business owner?

Again, if nobody can answer these questions directly, then perhaps you could guide me to who I should contact about this, because I have no clue where to even start.


Joined:Fri May 16, 2014 3:47 pm

Re: UK & Spain complicated situation

Postby AGoodman » Fri Jul 30, 2021 11:04 am

I'm afraid these are all questions of Spanish tax and I doubt anybody here can answer them. You need a Spanish tax adviser/accountant

A lot of the larger/medium sized accountancy firms have Spanish affiliates/offices or you could find somebody based here who may be able to help such as (not a recommendation btw as I just googled them).

Joined:Wed Aug 06, 2008 3:49 pm

Re: UK & Spain complicated situation

Postby jvenegas16 » Sat Dec 18, 2021 9:56 pm

As you will have some presence in Spain without permanent establishment, you will need to register for VAT in Spain too.
As you are not resident in Spain, you would not have any personal income tax liability, just the business.
You don't need to set up a company in Spain for that, unless you wish to do so.
However, you will have the income generated in Spain liable to Spanish tax

Those would be the general answers. If you wish to have a consultation, you can contact me at:

Return to “Company Taxation”