A client decided to leave Spain and return to her home country while keeping a stake in a Spanish company. We prepared Modelo 030 to deregister for tax purposes, assessed the risks under the deferred-gain rules (Spain’s equivalent of an exit tax) for significant company holdings upon departure, confirmed she would not retain tax-resident status during the transition year, and prepared documents evidencing the actual moving date (renting or selling the home, children’s school changes, contract terminations). Result: a correctly documented end to Spanish tax residency, with no double taxation of income during the transition period.


