Co-founder, legal, tax and cross-border finance
Master of Business Law, Aix-Marseille Université
Aurelio Maurici is the co-founder of EasyFranceNow and EasySpainNow and the author behind the tax guidance for U.S. and UK nationals in Europe.
He holds a Master's degree in Business Law from Aix-Marseille Université, where his work centered on legal structures, institutional systems and administrative frameworks. Based in Aix-en-Provence, he has spent years working inside the European legal and administrative system on behalf of international clients, handling real files every week: bank account openings and the FATCA-driven restrictions Americans run into, public healthcare onboarding, tax residency and cross-border reporting questions, and the documentary standards institutions apply in practice rather than in theory.
That hands-on work is the foundation of the Spanish guides on this site. He focuses on the points where Spanish administrative logic diverges from what Americans expect: the weight of sequencing, documentary consistency, and how banks, the Agencia Tributaria and the Seguridad Social interpret rules operationally. His guidance is built from primary sources (BOE, agenciatributaria.es, seg-social.es, exteriores.gob.es and the IRS) and updated when procedures change. He writes the tax guides on this site and reviews the money and tax passages of the other writers' guides.
His work is procedural and operational, not a substitute for regulated advice. When a situation calls for a licensed tax or legal professional, he says so plainly and helps coordinate the right one.
Writes on: US taxes abroad, Spanish taxes for residents, FATCA and cross-border reporting, Inheritance and cross-border finance
How a Briton resident in Spain declares UK interest, dividends and rent, claims the foreign tax credit, treats an ISA and reports UK accounts and investments above 50,000 euros on Modelo 720.
Which country taxes your UK workplace, government and State Pension once you live in Spain, how to stop UK tax at source with HMRC's Spain form, and where the official pages go silent.
Which law decides who inherits when a Briton dies in Spain, how a Spanish will and the Last Wills certificate work, and how Spanish inheritance tax and UK Inheritance Tax fit together.
HMRC's Statutory Residence Test in order, split year treatment, Spain's calendar year residence test and the treaty tie breaker for the year both countries can claim you.
Who files Modelo 720, the three 50,000 euro blocks, the March 31 deadline, how U.S. accounts, IRAs, a 401(k), a house, an LLC or a trust land on it, the fines since 2022, and Modelo 721 for crypto.
The U.S. side of life in Spain: Form 1040 deadlines abroad, the FBAR and Form 8938, the exclusion or the credit, Spanish funds, the treaty and a nonresident spouse, beside the Spanish dates.
Who files a first Spanish income tax return, the 15,876 euro limit for U.S. pay, Renta WEB access, rates, joint filing, dollar conversion, the double taxation deduction and where U.S. income goes.
Payments continue for U.S. citizens in Spain and can land in a Spanish euro account. Spain taxes the benefit and deducts the U.S. tax, and the 1986 agreement still governs totalization.
Once you are a Spanish tax resident, the treaty hands your 401(k) and IRA withdrawals to Spain. The United States taxes you anyway and credits the Spanish tax; a personal IRA's Spanish class is open.
Federal tax follows your citizenship to Spain. State tax follows your domicile, and California and New York keep former residents on the books unless the move is documented. What each state tests.
The Streamlined Foreign Offshore Procedures let Americans in Spain file three years of returns and six years of FBARs without penalties. Eligibility turns on 330 days abroad, and the window moves.
Sell in a year when you are not a Spanish tax resident and only the IRS looks at the gain. Sell in a year when you are, and Spain taxes it too, with a U.S. tax credit. The dates decide the bill.
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