{"id":3134,"date":"2025-06-26T12:56:51","date_gmt":"2025-06-26T10:56:51","guid":{"rendered":"https:\/\/iuritcorp.com\/?p=3134"},"modified":"2025-10-20T08:26:02","modified_gmt":"2025-10-20T06:26:02","slug":"la-exit-tax-en-espana-un-obstaculo-para-tu-libertad-de-movimiento-o-una-medida-contra-la-evasion-fiscal","status":"publish","type":"post","link":"https:\/\/iuritcorp.com\/en\/la-exit-tax-en-espana-un-obstaculo-para-tu-libertad-de-movimiento-o-una-medida-contra-la-evasion-fiscal\/","title":{"rendered":"The Exit Tax in Spain: is An obstacle to your freedom of movement or action against Tax Evasion?"},"content":{"rendered":"
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Imagine that you decide to move to Portugal to enjoy its favorable tax regime as a digital nomad, or move your residence to Dubai to take advantage of their 0% income TAX. Seems a perfect plan, but did you know that Spain may charge you a tax on the profit of your business or investment, even if not yet sold?<\/strong><\/span><\/span><\/div>\n
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This is the <\/span>Exit Tax<\/span><\/span>a tax controversial that it is giving a lot to talk about in 2025. If you are a businessman, an investor or a digital nomad, this topic affects you directly. In this article, we break down what is the Exit Tax<\/strong>is , who it impacts, how it works and, more importantly, how you can plan to minimize their impact. I keep reading in order to protect your equity and make informed decisions!<\/span><\/span><\/div>\n
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What is the Exit Tax and why does it exist?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The <\/span>Exit Tax<\/span><\/span><\/strong>, or departure tax, is a mechanism prosecutor introduced in the Law on Income Tax of Natural Persons (personal income TAX) in Spain (article 95 bis).<\/strong> Your goal is to tax the <\/span>latent capital gains<\/span><\/span> (unrealized gains) of assets such as stocks, shares in companies or criptomonedas when a person transfers its tax residence outside of Spain. In other words, if you have a startup valued at 1 million euros, and you're moving to another country, the Treasury may require you to pay tax as if you had sold that company, even if you have not received a single euro.<\/span><\/span><\/div>\n

Why is there?<\/span><\/span><\/span><\/h3>\n
Spain seeks to prevent taxpayers from transferring their residence to countries with low taxation (such as Cyprus or Malta) to evade taxes on profits accumulated over the years in Spanish territory. However, this measure has generated criticism for being considered a barrier to freedom of movement, especially in a globalized world where entrepreneurs and nomads digital change country frequently.<\/span><\/span><\/div>\n
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Important information<\/span><\/span><\/strong>:<\/strong> In 2025, the Exit Tax is at the center of debate due to the fiscal pressure on record in Spain (up to 65% of the income of certain taxpayers, according to estimates), and a file opened by the European Union, which raises the question if this tax violates the principle of the freedom of establishment in the EU.<\/span><\/span><\/div>\n
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Who is affected by the Exit Tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Not all who moved into Spain must pay the Exit Tax, but certain profiles are most vulnerable:<\/strong><\/span><\/span><\/div>\n