Move to the Canary Islands for influencers: ZEC special zone, IGIC and Spanish tax liability

Canary Islands as a destination for Creator

Anyone who moves to the Canary Islands will be subject to unlimited tax liability in Spain, typically after more than 183 days or at the center of economic interests in Spain. The income tax is progressive. Under conditions, companies can register in the Zona Especial Canaria (ZEC) and then pay a reduced corporate tax rate of 4 percent. Minimum investments and local jobs are required for this. Instead of the Spanish VAT, the IGIC applies in the Canary Islands with a standard rate of 7 percent.

For employees who have moved in, the so-called Beckham regime can be considered with a flat rate of 24 percent to 600,000 euros for six years, under conditions of certain entrepreneurs. For most influencers, the Canary Islands therefore primarily bring quality of life and, in individual cases, advantages at company level, but no tax exemption. There is a double taxation agreement with Germany. The information on foreign law gives a general overview, as of November 2026. For the implementation, we work together with partner law firms on site.

For whom this is eligible

• Creators who live permanently in the sun and want to stay in the EU.
• Entrepreneurs with team that can build up a ZEC company with substance.
• Creators who can use the Beckham regime.

Tax and legal key points

ZEC Society

Prerequisites include a minimum investment and jobs on the islands, depending on the island. According to the current status, new registrations are approved by the end of 2026, and an extension must be checked.

Personal taxes

Spanish income tax with state and regional shares. In addition, there are wealth tax and reporting obligations for foreign assets (Modelo 720).

German side

Move tax, residency and clear demarcation of the management if a German company remains.

That’s how we go

1. 1

   Initial Analysis

   We collect income, assets, participations, contracts and your personal plans. This results in which German departure rules apply.

2. 2

   Destination Country Comparison

   We compare the countries in question by tax burden, substance requirements, standard of living and risks and, if necessary, we will consult local partner law firms.

3. 3

   Move plan

   You will receive a schedule: deregistration, apartment, company, contracts, imprint, bank accounts, health insurance and reports to the tax office.

4. 4

   Implementation and aftercare

   We accompany relocation and restructuring, represent you to the tax office and check in the years that follow whether the structure will continue.

Regarding the costs: For the departure advice, we usually agree on a flat-rate fee for analysis and departure plan and bill the implementation according to effort. We determine the scope together before starting.

Common mistakes to avoid

• Consider the Canary Islands for a low tax area for private individuals.
• Plan a ZEC without the required substance.
• Overlook Spanish reporting obligations for foreign assets.