Exit tax (impuesto de salida): filing and application for deferral
Exit tax (impuesto de salida): filing and application for deferral is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €600 to €1,500. Official tasa (government fee): This procedure carries no administrative tasa (official fee): the Agencia Tributaria (Spanish Tax Agency) charges nothing for filing the Exit Tax or for applying to defer it. Note that the exit tax itself (on the unrealised gains in your shares or holdings) is a tax calculated on the basis of your portfolio, not a fee; we quantify it for you in writing before we file anything.
We analyse, calculate and handle your 'Exit Tax' liability when you cease to be a Spanish tax resident, which applies to significant shareholdings or portfolios. We arrange the deferral of the tax on your unrealised gains if you are moving to the EU, the EEA or Switzerland, so that you do not pay tax ahead of time.
- Estimated total cost
- €600 to €1,500
- Managora's fee
- €726.00 (21% VAT incl.)
- Tasa (official government fee)
- This procedure carries no administrative tasa (official fee): the Agencia Tributaria (Spanish Tax Agency) charges nothing for filing the Exit Tax or for applying to defer it. Note that the exit tax itself (on the unrealised gains in your shares or holdings) is a tax calculated on the basis of your portfolio, not a fee; we quantify it for you in writing before we file anything. (suplido: paid to the authority on your behalf, no VAT)
- Processing time
- Deferral applications must be made within the filing deadline referred to in article 121 of the IRPF Regulation.
- Where it is filed
- Agencia Estatal de Administración Tributaria (AEAT) ↗
- What you receive
- Application
Cost breakdown: Our fee from 600 € (it varies with the complexity and size of the portfolio to be valued). There is no official fee for this procedure..
Exit tax (impuesto de salida): filing and application for deferral: how is it filed?
- 11. Fill in the form with your personal details, your history of residence in Spain and your destination country.
- 22. Upload the documents evidencing that you own the shares and what you originally paid for them (acquisition value).
- 33. A Managora tax specialist will check the legal thresholds (such as the combined limit of 4 million euros) and analyse your situation.
- 44. We will prepare the calculations of the unrealised gains and the formal notification to the Agencia Tributaria, either for payment or, if it applies to you, electing for the deferral.
- 55. We will file within the deadline so that you avoid surcharges or penalties for failing to declare the Exit Tax.
Which documents do you need?
- •Valid DNI or NIE.
- •Documents evidencing the acquisition value of the shares or holdings (incorporation, purchase or capital increase deeds).
- •A certificate or statements allowing the market value of the portfolio at the date you cease to be resident to be established.
- •Evidence of your new tax residence (a certificate issued by the authorities of the destination country) if you are applying for the deferral.
Legal basis and things to bear in mind
- Deferral of payment until the shares are actually sold is available if you are moving to an EU State, to an EEA country with effective exchange of tax information, or to Switzerland.
- For temporary postings abroad for work reasons to third countries, the deferral lasts a maximum of 5 tax years (extendable in certain cases).
- Failing to make this notification can create substantial tax exposure, given the high value of the assets involved.
Exit tax (impuesto de salida): filing and application for deferral: frequently asked questions
Exit tax (impuesto de salida): filing and application for deferral: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €600 to €1,500: Our fee from 600 € (it varies with the complexity and size of the portfolio to be valued). There is no official fee for this procedure.. Managora's fee is €726.00, 21% VAT included (€600.00 net + €126.00 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: This procedure carries no administrative tasa (official fee): the Agencia Tributaria (Spanish Tax Agency) charges nothing for filing the Exit Tax or for applying to defer it. Note that the exit tax itself (on the unrealised gains in your shares or holdings) is a tax calculated on the basis of your portfolio, not a fee; we quantify it for you in writing before we file anything..
Exit tax (impuesto de salida): filing and application for deferral: how long does it take?
Deferral applications must be made within the filing deadline referred to in article 121 of the IRPF Regulation.
Exit tax (impuesto de salida): filing and application for deferral: which documents do I need?
You need to have to hand: Valid DNI or NIE., Documents evidencing the acquisition value of the shares or holdings (incorporation, purchase or capital increase deeds)., A certificate or statements allowing the market value of the portfolio at the date you cease to be resident to be established., Evidence of your new tax residence (a certificate issued by the authorities of the destination country) if you are applying for the deferral.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.
Shall we get started with «Exit tax (impuesto de salida): filing and application for deferral»?
We file it for you, from start to finish.
Start now →