Road map · Step 10 of 12

Social Security, health, bank, taxes

The number of your social security number, the basic health card TSI, the bank account and the first tax obligations of the resident.

The phase was prepared by the NEXO team from the source; the lawyer ’s check-in has not yet been completed, and the points are marked with a date of reconciliation.

Short

  • NUSS is requested in Import@ss or TA.1 form in TGSS; decision period up to 45 days
  • TSI is processed online or in CAP; mandatory condition: padró in the municipality of Catalonia
  • Account opened by passport, NIF reported to the bank within 15 days (art. 28 RD 1065/2007)
  • Tax resident: more than 183 days per year or centre of interest in Spain; TIE does not make resident
Change Profile

Item 189

How do you get the number Seguridad Social (NUSS) in Import@ss?

The number Seguriidad Social (NUSS, Número de la Seguridad Social) in Spain is requested in the Import@ss of TGSS service: with or without identification via Cl@ve, certificate or SMS, attaching an identity document, e-mail address, camera photograph and form TA.1 [1]The decision to assign the number can be obtained and printed in the personal office [1]For an employed employee, the employer requests the number [2].

  • Online
Where, how to sign, documents, value, time
Where
Tesorería General de la Seguridad Social (TGSS), Import@ss
How to Sign
Unrecorded: online in Import@ss (site or application)
Documents
  • passport or TIE
  • e-mail
  • Photos from the camera of the device when supplied without identification
  • Form TA.1 (if supplied without identification)
Value
Check the amount and conditions in Import@ss when supplied
Duration
Decision appears in the personal office; maximum time limit on application TA.1 45 days

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 190

How do you put the TA.1 form on the Seguriidad Social on paper?

NUSS paper application is filed with Tesorería General de la Seguriidad Social or her Administration at home: TA.1 form with the applicant ’s signature and identity card (alien card or passport) [1]Maximum time limit of 45 days; upon expiry of the time limit, the application is considered satisfactory [1]The reception order for a particular office of TGSS Barcelona is the Sede Seguridad Social.

  • Personally.
Where, how to sign, documents, value, time
Where
Tesorería General de la Seguridad Social (TGSS) or Administratción (Barcelona)
How to Sign
Check the office procedure at the Seguridad Social.
Documents
  • form TA.1 with signature
  • alien card or passport
Value
Check the amount and conditions in TGSS when supplied
Duration
Up to 45 days; silence of the agency means consent

Detailed: detailed article

This is a reference point, not a legal opinion.

Item 191

Who's asking for the Seguridd Social Hire number?

If you are hired by a Spanish company and Seguridad Social, you do not have a request for a number from the employer. [1]You need an identity document and signed form TA.1 [1].

  • Free of charge

Cross-checked 03.10.2026 For more information, see the article

Item 192

How long after entry is the employer required to place the alta at Segurid Social?

The primary authorization of residencia temporal y travajo por cuenta ajena shall not take effect until the employee has been placed in the Seguridad Social within three months of his or her legal entry into Spain (art. 73.1 RD 1155/2024) [1]is submitted. Alta is issued by the employer; contributions are withheld from salary. Within a month after alta, the employee personally requests the TIE (Article 73.3) [1].

  • Online
  • Expenditure
Where, how to sign, documents, value, time
Where
Employers through RED Seguriidad Social
Documents
  • permit or visa
  • passport
  • NUSS
Value
The employee's contributions to Segurid Social are deducted from the salary at general rates
Duration
Alta before starting and not later than 3 months from entry; TIE within a month after alta

Detailed: detailed article · route: work · term in the glossary

This is a reference point, not a legal opinion.

Item 193

How do you get on the tax account for the modulo 036 before you start?

Self-employed in Spain first comes on a tax account: she makes a declaration on the method of 036 to Agencia Tributaria (for natural persons there is a simplified Censos WEB service), indicating the activity and code IAE [1]B. Telematic supply [1]. Seguridad Social asks for the IAE code to alta in RETA, so the tax accounting goes first [2].

  • Online
  • Free of charge
Where, how to sign, documents, value, time
Where
Agencia Tributaria (AEAT), sede electrónica
How to Sign
Unrecorded: online in Sede AEAT (Censos WEB or 036)
Documents
  • NIF (NIE)
  • Activity address and IAE code
Value
free of charge
Duration
deposit at filling time; tax account required before alta in RETA

Detailed: detailed article · router: DNV · route: work · term in the glossary · term in the glossary

This is a reference point, not a legal opinion.

Item 194

How do you get an alta on RETA through Import@ss and when can you do that?

Alta in Régimen Especial de Trabajadores Autonomos (RETA) is issued in Import@ss, with six steps: IAE code from tax, CNAE code, date of commencement and address of activity, net income projection, mutua and contribution write-off account [1][2]B. The delivery must be made before the start of the activity within 60 days; the delivery is considered to be overdue [2]. The contribution depends on the declared income.

  • Online
  • Expenditure
Where, how to sign, documents, value, time
Where
TGSS, Import portal@ss
How to Sign
Unrecorded: online in Import@ss with Cl@ve or certificate
Documents
  • code IAE from modulo 036
  • CNAE code
  • IBAN for contributions domitory
  • Net income projection
Value
Monthly contributions to Seguridad Social by Income Table; calculation under Cuota-autonomo-2026
Duration
Alta is effective from the date of the start; you can apply 60 days before it

Detailed: detailed article · router: DNV · route: work · term in the glossary

This is a reference point, not a legal opinion.

Item 195

How do hired digital nomad get on the Seguridad Social account?

For the hired permit holder, teletrabajo de carácter international UGE identifies two ways: a foreign company is registered in advance with Segurid Social as an entid no residente without representation in Spain and is registered with a staff member at Régien General, or an employee brings a document under an international social insurance agreement with a certificate that directly covers the remote work from Spain [1]. Without alta, permission can be terminated.

  • Online
  • Expenditure
Where, how to sign, documents, value, time
Where
TGSS (employer and employee registration)
How to Sign
Online through sede Seguriidad Social; company representative in Spain
Documents
  • Registration documents for the company as a non-resident employer
  • Employment contract
  • employee ’s passport
Value
Employers ’ and employees ’ contributions to the Seguridad Social at general rates
Duration
Alta after approval and before starting work from Spain

Detailed: detailed article · router: DNV · term in the glossary

This is a reference point, not a legal opinion.

Item 196

Can you get on an alta on Seguridd Social on a passport without NIE on a DNV?

Yes: under article 76.5 Ley 14/2013, the passport is sufficient for the alta in Seguridad Social in the first six months of residence in the categories of this section of the law, and also when the alien does not yet have NIE [1]. NIE is then asked for [1].

  • Free of charge

Cross-checked 03.10.2026 For more information, see the article

Item 197

Should UGE report change of employer or income to DNV?

Yes. Additional provision 7 Ley 14/2013 requires that any change affecting the conditions of admission (employer, contract, income) be reported to the Universal de Grandes Empresas within 30 days; otherwise, the authorization may be terminated after hearing. [1].

  • Online
  • Free of charge

Cross-checked 03.10.2026 For more information, see the article

Item 198

How long after the arraigo sociolaboral approval, does an alta need to be in Seguridad Social?

The arraigo permit shall take effect provided that the alien is registered with the Segurid Social within one month of the notification of the decision (article 130.5 of RD 1155/2024) [1]. Alta executes the employer under the contract that was the basis of the application. The same month the application for TIE is submitted (Article 130.6) [1].

  • Online
  • Personally.
  • Expenditure
  • We need a lawyer.
Where, how to sign, documents, value, time
Where
Employers via RED; TIE at Policya Nacional
How to Sign
Alta Unrecorded; TIE on Cita previa
Documents
  • notification of decision
  • Employment contract
  • passport
Value
Contribution to the Seguridad Social Contract; separate duty for TIE 790-012
Duration
1 month with decision notice

Detailed: detailed article · route sheet: arraigo · term in the glossary

This is a reference point, not a legal opinion.

Item 199

How do you get Tarjeta Sanitaria (TSI) in Catalonia?

Targeta sangitoria idividual (TSI) issues CatSalut: application is submitted via online form on CatSalut or directly to CAP in the community [1]. The right to assistance is already recognized by INSS from workers, pensioners and beneficiaries of the Seguridad Social Security Benefit, and TSI is requested directly [1]The only general condition is that it be prescribed in the municipality of Catalonia. [1].

  • Online
  • Personally.
  • Free of charge
Where, how to sign, documents, value, time
Where
CatSalut; CAP (centre d'atencia primária) at padró
How to Sign
Online without record; in CAP by Centre
Documents
  • DNI, NIE or passport
  • certificat d'empadronament not exceeding 3 months unless online verification is permitted
Value
free of charge
Duration
CIP code comes to e-mail; map by post

Detailed: detailed article

This is a reference point, not a legal opinion.

Item 200

What documents are needed for Tarjeta Sanitaria in Catalonia?

TSI requires an identity document (DNI, NIE or passport) and a receipt confirmation in Catalonia for a maximum of three months; on-line, you can allow CatSalut to check the padró itself [1].

  • Online
  • Personally.
  • Free of charge

Cross-checked 03.10.2026 For more information, see the article

Item 201

How can we get the spouse and children to receive medical treatment through INSS?

The spouse (or pareja de hecho) and children under 26 years of age of the insured receive assistance as benefiarios: first, the holder adds them to INSS, with or without a certificate via an online service, then requests TSI for each [1][2]III. Conditions: legal and de facto residence in Spain and absence of other mandatory coverage [1]Children need libro de familia or birth certificate [1].

  • Online
  • Personally.
  • Free of charge
Where, how to sign, documents, value, time
Where
INSS (Instituto Nacional de la Seguridad Social), online service; then CatSalut
How to Sign
Online without recording; INSS office on cita pravia
Documents
  • holder document
  • marriage certificate or registration of a couple
  • birth certificate or libro de familia of a child
Value
free of charge
Duration
After the INSS application to TSI by general order

Detailed: detailed article · router: family

This is a reference point, not a legal opinion.

Item 202

What is CIP code and how to use the digital TSI in La Meva Salut?

After approval, CatSalut sends a temporary CIP code confirmation to e-mail, which can be accessed by the centres; the plastic card comes in free of charge. [1]The digital TSI is created automatically in La Meva Salut and has the same force as the physical map, hosted by the drugstore and Catalonia centers. [2].

  • Online
  • By mail
  • Free of charge
Where, how to sign, documents, value, time
Where
La Meva Salut (apply or CatSalut)
How to Sign
Unrecorded
Documents
  • CIP code
  • idCAT Mxbil or certificate for entry into La Meva Salut
Value
free of charge
Duration
CIP immediately after decision; postcard

Detailed: detailed article

This is a reference point, not a legal opinion.

Item 203

How can we gain access to public medicine without Seguridad Social: Convenio special CatSalut?

Aliens without insurance Segurid Social CatSalut are granted access on special grounds (minor, pregnant, protective) or through convenio special: a year of continuous residence in Spain, Padró in Catalonia and the absence of other public coverage [1]. Monthly contribution of 60 years under 65 years and 157 years since 65 years old; application filed with CatSalut service, 30 days ’ response [1].

  • Personally.
  • Expenditure
Where, how to sign, documents, value, time
Where
Unites d'atencio al citutadà regional management CatSalut
How to Sign
Only on the CatSalut cita previa
Documents
  • Document of identity
  • Padró in Catalonia
  • a year of residence in Spain
  • Statement of absence of other coverage
Value
Convenio special: 60 me a month until 65 years old, 157 me since 65 years old; paid by CatSalut
Duration
30 days ’ judgement

Detailed: detailed article · route sheet: no lucrativa · Track: studies

This is a reference point, not a legal opinion.

Item 204

Should private health insurance be maintained for the entire period of residence permit?

For no lucrativa, the regulation requires that the seguro de enfermedad be maintained for the entire duration of the permit and be confirmed when it is extended (art. 64.2.c RD 1155/2024); for educational estancia insurance is also a condition of admission [1]The names of the insurers are not recommended by the map.

  • Expenditure

Cross-checked 03.10.2026 For more information, see the article

Item 205

How do you get a family doctor in Cap in Catalonia?

The appointment is ordered from a family doctor (metge de família) in Catalonia at La Meva Salut: a section entitled "Cites i agenda", followed by "Sol·licitud de cites i consultes" and "Cites i consultations d'atencia primária" [1]The system provides a list of reasons for the treatment; if not, one may request an appointment from a doctor or nurse in person or from a distance. [1]I'm also asking for an extension of the medical plan, a visit to a midwife or a dentist. [1].

  • Online
  • On the phone
  • Free of charge
Where, how to sign, documents, value, time
Where
Your CAP address is:
How to Sign
Online at La Meva Salut; 061 Salut Respon is on CatSalut
Documents
  • TSI or CIP code
Value
free of charge
Duration
Date of visit to the free slots of CAP

Detailed: detailed article

This is a reference point, not a legal opinion.

Item 206

How do you change the CAP or the family doctor in Catalonia?

The change of doctor or nurse is requested at La Meva Salut: the list of reasons includes the item "Sol·licitud de Canvi de mege o meggessa de família" [1]; 061 Salut Respon line is listed on the page as a channel of communication [1].

  • Online
  • On the phone
  • Free of charge

Cross-checked 03.10.2026 For more information, see the article

Item 207

Can you open a bank account on a passport and when to report to NIF?

An account or deposit in a Spanish bank may be opened without presenting the NIF, but the number must be reported within 15 days and no movement in the account is possible before that (article 28.3 RD 1065/2007) [1]The person who has confirmed non-resident status is exempted from this regime (art. 28.7) [1]The NIF has a match with the NIE Commissions and each bank's list of documents is determined by itself.

  • Personally.
  • Online
  • Expenditure
Where, how to sign, documents, value, time
Where
Any bank in Spain; name of card not recommended
How to Sign
Bank rules: branch or online
Documents
  • passport or TIE
  • NIE (NIF) immediately or within 15 days
  • Bank request documents: address, source of funds
Value
Bank tariff commission
Duration
NIF report 15 days from opening

Detailed: detailed article · term in the glossary · term in the glossary

This is a reference point, not a legal opinion.

Item 208

What if the bank refused the account: Cuenta de pago básica?

All banks offering payment accounts are obliged to offer cuenta de pago básica legally resident in the EU, including without a permanent address [1]Refusal is possible only by law: no data are provided to check the laundering, no account is already available in Spain, security interests (article 4 of RDL 19/2017) [2]According to Banco de España, refusals are reported in writing within 10 days, a commission of up to three euros per month, for vulnerable persons free of charge. [3].

  • Personally.
  • Expenditure
Where, how to sign, documents, value, time
Where
Any bank offering payment accounts; complaint to Banco de España
How to Sign
Written application in the office with date and list of documents
Documents
  • passport or TIE
  • confirmation of legal residence in the EU
  • Application for non-receipt in Spain
Value
Up to 3 per month, according to Banco de España; for vulnerable clients free of charge
Duration
Bank response within 10 days of delivery of complete kit

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 209

Do you need to renew the NIE bank and the tax residence after TIE?

The bank is obliged to keep the NIF of all account holders (art. 28 RD 1065/2007) and the release for non-residents is valid as long as you are not resident. [1]After TIE and move, give the NIE address and new tax status.

  • Personally.
  • Online
  • Free of charge

Cross-checked 03.10.2026 For more information, see the article

Item 210

When I become a tax resident of Spain, rule 183 days?

The Spanish tax resident under article 9 Ley 35/2006 is the one who has spent more than 183 days of the calendar year (the epidetic departures are counted if there is no certificate of residence of another country) or whose main centre of economic interest is located in Spain. [1]The residence of a spouse and minor children creates a presumption, and the TIE card does not make it a resident on its own.

  • Free of charge
  • We need a lawyer.
Where, how to sign, documents, value, time
Where
Agencia Tributaria (AEAT)
Documents
  • counting days by stamp and ticket
  • in dispute: certificate of tax residence of another country
Value
free of charge
Duration
Status estimated by calendar year

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 211

How and when do you put the Modelo 149 on Beckham mode?

Article 93 LIRPF (non-resident tax for one year of move and five following) is selected through comunicación modelo 149 in sede AEAT [1][3]Time: not later than six months from the date of commencement of activities in alta Seguridad Social or in the document on the preservation of foreign insurance (article 116 Reglamento IRPF) [2]Article 93 explicitly refers to hired workers with a teletrabajo visa; whether the freelancer's regime is appropriate for DNV, specify from the tax officer [1].

  • Online
  • Free of charge
  • We need a lawyer.
Where, how to sign, documents, value, time
Where
Agencia Tributaria, sede electrónica (procedimiento G606)
How to Sign
Unrecorded: online in the Sede AEAT
Documents
  • NIF
  • Censo registration (modelo 030 or 036)
  • a confirmation of alta in Segurid Social or a document on the preservation of foreign insurance
  • Residence permit
Value
free of charge
Duration
6 months from the date of the start of the Alta activity

Detailed: detailed article · router: DNV · route: work · term in the glossary

This is a reference point, not a legal opinion.

Item 212

When and how to file the first IRPF declaration (modelo 100)?

The IRPF declaration (modelo 100) for the year in which you became a resident is being submitted to the campaign next year: 2026 is the 2027 campaign, the AEAT dates are published before the start. To guide the campaign, the last campaign (2026) was from 8 April to 30 June 2026, a domicilation until 25 June. [1]Entrance to the sede on certificate, Cl@ve Móvil, número de referencia or eIDAS; there is a submission by phone [1]Income is considered for the whole calendar year; please specify the case with the tax officer.

  • Online
  • On the phone
  • Personally.
  • Expenditure
Where, how to sign, documents, value, time
Where
Agencia Tributaria, Renta WEB
How to Sign
Unrecorded online; campaign phone; personal AEAT offices
Documents
  • NIF
  • certificate, Cl@ve Móvil or número de referencia
  • income data, including foreign
  • IBAN for return or payment
Value
declaration tax; the deposit is free of charge
Duration
Next campaign: 2027 (2026), date check on sede AEAT; check for 03.10.2026

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 213

When do you file a module 720 on foreign accounts and assets?

Spanish tax residents report foreign accounts, securities and real estate through a modelo 720: 1 January to 31 March, following the report [1]The liability is broader: under article 42 bis RD 1065/2007, it applies to all who were the owner, authorized or beneficiary at any time of the year [2]I consider the threshold of 50,000 per group: for the balance accounts as at 31 December or the average balance of the fourth quarter [2]II. Electronic supply [3]; specify with the tax officer.

  • Online
  • Free of charge
  • We need a lawyer.
Where, how to sign, documents, value, time
Where
Agencia Tributaria, sede electrónica
How to Sign
Unrecorded: online with certificate or Cl@ve
Documents
  • Accounts: bank, number, balance as at 31 December and average for the fourth quarter
  • assets and real estate abroad
Value
free of charge
Duration
1 January-31 March of the following year; next performance (2026) in 2027, 03.10.2026 page AEAT shows the time frame of the last campaign

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 214

How do you get a freelancer to serve IVA on a model 303?

Business and professional operators whose operations are subject to IVA serve autoliquidación modelo 303 quarterly, from 1 to 20 April, July and October, for the fourth quarter from 1 to 30 January (article 71.4 Reglamento IVA) [2]. AEAT offers Pre303 assistant and simulator [1]Whether your service is in Spanish IVA depends on the customer and the location of the service: please check with the tax officer.

  • Online
  • Expenditure
Where, how to sign, documents, value, time
Where
Agencia Tributaria, sede electrónica (procedimiento G414)
How to Sign
Unrecorded: online
Documents
  • Book of quarterly invoices issued and received
  • certificate or Cl@ve
Value
IVA in the application calculation; the application is free of charge
Duration
1-20 April, July, October; 1-30 January

Detailed: detailed article · router: DNV · route: work · term in the glossary

This is a reference point, not a legal opinion.

Item 215

How can you get certificado de residencia fiscal in Spain?

The tax residence certificate is issued by Agencia Tributaria online through the "Certificados tributarios. Residencia final" procedure, if your Spanish residence is confirmed by the agency. [1][2]The status of the application is shown in the section "Consulta de certificados expedidos y en tramitación" [2]; check the amount and time frame when submitting the request.

  • Online
Where, how to sign, documents, value, time
Where
Agencia Tributaria, sede electrónica
How to Sign
Unrecorded: online in the Sede AEAT
Documents
  • NIF
  • if necessary: documents of residence in Spain
Value
Check the amount on request in the Sede AEAT
Duration
Check the time limit for the request in the Sede AEAT

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 216

Is there an agreement on avoiding double taxation between Spain and Russia?

AEAT handbook for Russian residents describes the 1998 convention as valid: the resident of Spain declares world income and applies a deduction for tax paid in Russia [1]Russia, by decree of 08.08.2023, No. 585 suspended some of the provisions of tax conventions with a number of countries; as the parties apply the convention now, the source does not confirm; please specify from the tax authority.

  • Online
  • Free of charge
  • We need a lawyer.
Where, how to sign, documents, value, time
Where
Agencia Tributaria; Ministry of Finance
Documents
  • confirmation of tax retention in Russia
  • AEAT handbook on Russia
Value
free of charge
Duration
Check before each declaration

Detailed: detailed article · term in the glossary

This is a reference point, not a legal opinion.

Item 217

What is the difference between 183 days for extension no lucrativa and 183 days for tax residence?

These are two different rules: to extend no lucrativa, you must actually live in Spain more than 183 days of the calendar year (art. 64.2.f RD 1155/2024) [1]; tax residence under article 9 LIRPF occurs at the same 183 days or centre of interest [2]. If you do the first, you'll almost certainly fall under the second.

  • Free of charge
Where, how to sign, documents, value, time
Where
OFICINA de Extranjería (renewed) and Agencia Tributaria (taxes)
Documents
  • counting days in Spain for calendar year
Value
free of charge
Duration
Both criteria are considered by calendar year

Detailed: detailed article · route sheet: no lucrativa · term in the glossary

This is a reference point, not a legal opinion.

Item 218

How do you pay the tax at AEAT online, through a bank or a house?

AEAT accepts the tax payment in sede: either by card or via Bizum, by write-off (cargo en cuenta) or through participating banks from the AEAT list; there is an ADI digital help desk to pay abroad [1]The amount and time are taken from the AEAT declaration or notification; the question is raised with the tax officer.

  • Online
  • Personally.
  • Expenditure
Where, how to sign, documents, value, time
Where
Agencia Tributaria, sede electronica; bank party
How to Sign
Unrecorded
Documents
  • NIF
  • IBAN or map
Value
Tax on declaration
Duration
within the time limit specified in the declaration or notification to AEAT

Detailed: detailed article

This is a reference point, not a legal opinion.

What can we do for ourselves and what we take

All the points of this stage can be taken on their own: each one has a place where, how to register and what to bring. Where without a lawyer, there is a separate form of assistance, including free options. The NEXO prepares a package, accompanying the delivery and handling: 30 minutes free, full consultation 121 I in 45 minutes, cost of maintenance, fees and transfers separately. Book a consultation

Frequent issues

Do you need a NIE to get the Seguridad Social number?
No. Seguriidad Social accepts a NUSS application on a passport or a foreign card: Import@ss with or without identification or TA.1 form in TGSS. For the holders of Ley 14/2013, the passport is explicitly identified as sufficient document for the alta in the first six months (art. 76.5).
How do you get a Tarjeta Sanitaria in Barcelona without a job?
If you are not insured at Seguridad Social, the right to assistance is given by CatSalut: for special reasons or through convenio special after a year of residence with the Padró in Catalonia. The contribution is fixed on the convenio and is dependent on age. The institution requires private insurance for the duration of the permit, so the convio is not a substitute, but an additional possibility.
Can you open an account at the Spanish passport bank?
The law does not call the NIE a condition for opening an account: an account or contribution can be opened without NIF, but must be reported within 15 days and previously no movement is permitted (article 28.3 RD 1065/2007). The bank may refuse if it cannot carry out a check under the anti-money-laundering law. If it refuses, the legally resident in the EU may request the Cuenta de pago básica.
Do I become a tax resident of Spain on the day I receive TIE?
No. Tax residence defines article 9 Ley 35/2006: more than 183 days in the calendar year in Spain or the main centre of economic interests here. TIE and migration status check another agency by other regulations. If residence has arrived, a modelo 100 is served in the entire calendar year, and if foreign assets are above the threshold and modelo 720.
When do you want to put a model 149 on Beckham mode?
The condition is that you were not a tax resident of Spain in the five previous tax periods. Whether your basis is consistent with article 93 of LIRPF is decided by the tax consultant: the card does not assess it.

How does this apply to your situation?

Choose a first step in the short quiz or discuss your questions with the NEXO team.