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 guidance on banking, taxation, healthcare and day-to-day administration for U.S. 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 also reviews the guides written by Maxime for the tax and money side.
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, FATCA and banking, Spanish administration, Inheritance and cross-border finance
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; rollovers and Roths follow other rules.
The costly mistakes after a move to Spain come from rules that apply on a date. Eight of them, from tax residency to the padrón, with the official rule and the fix.
Keep a U.S. account, get your broker's policy for customers abroad before any address changes, and open the Spanish account knowing why the FATCA question comes up at the counter.
Sell before you become a Spanish tax resident and only the IRS looks at the gain. Sell after, and Spain taxes it too, with a credit for the U.S. tax. The order of the dates decides the bill.
A wire funded from your U.S. bank account is outside the 1 percent remittance tax. The exchange-rate margin is the cost that matters, and Spain declares cash, not wires, from 10,000 euros.
Your broker's policy decides what you can still buy, the PFIC rules make a European fund an expensive fix, and Spain reports the account on Modelo 720 and counts it for the wealth tax.
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.
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 1988 agreement still governs totalization.
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.
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