For a Spanish founder, freelancer or location-independent earner, moving tax residency from Spain to Georgia collapses a top combined IRPF rate of 47–50% (state plus regional tramo autonómico, with Catalonia and the Comunidad Valenciana at the top end), a savings-income scale topping out at 28% on capital gains and dividends, and the Solidarity Tax on Large Fortunes (Impuesto de Solidaridad de las Grandes Fortunas) at 1.7%/2.1%/3.5% above €3M, into a clean 1% of turnover on operating freelance income (under Georgia’s Small Business Status, ceiling 500,000 GEL ≈ USD 180,000) and 0% on most foreign-source personal income for an individual Georgian tax resident — at an all-in setup cost typically under USD 1,500, the cheapest meaningful tax-base relocation available to a Spaniard. The two real catches are Article 95 bis of Ley 35/2006 (LIRPF) — Spain’s exit tax on substantial shareholdings, with no statutory deferral for moves outside the EU/EEA — and the discipline of actually living in Georgia (or qualifying under the High Net Worth Individual route) so that the Spanish “sporadic absences” rule does not pull travel days back into the Spanish day-count.
The Tax Delta at a Glance
| Spain (current) | Georgia (after move) | |
|---|---|---|
| Personal income tax | 19%–47% state + regional tramo (effective top ~47–50% in Catalonia/Comunidad Valenciana, ~45% in Madrid) | 20% flat on Georgian-source income only; 0% on foreign-source personal income for individuals; 1% of turnover under Small Business Status (IE, up to 500,000 GEL) |
| Capital gains tax | Savings scale: 19% to €6K, 21% to €50K, 23% to €200K, 27% to €300K, 28% above | 0% on assets held >2 years; 0% on foreign-source assets under territorial treatment for individuals |
| Dividend tax | Same savings scale (19/21/23/27/28%); no participation exemption for individuals | 5% withholding on Georgian-source dividends; 0% on foreign-source dividends received by an individual Georgian tax resident |
| Wealth / inheritance | Impuesto sobre el Patrimonio (regional, up to ~3.5%; €700K threshold + €300K main residence); Solidarity Tax on Large Fortunes at 1.7%/2.1%/3.5% above €3M; ISD (inheritance/gift) 0%–34% by region | None — no wealth tax; close-relative inheritance and gifts effectively exempt; no exit tax |
| Worldwide vs territorial | Worldwide for residents (Article 2 LIRPF); informational reporting on foreign assets via Modelo 720/721 | Territorial-leaning for individual personal income; foreign-source income outside Georgian PIT scope |
| Effective rate (Catalan founder, €1M mixed foreign income) | ~45–48% | ~0–1% |
A Catalan founder realising €1M of mixed foreign salary, dividends and capital gains pays roughly €450,000–€480,000 in combined IRPF — and if their net worth crosses €3M, layers a further 1.7%–3.5% Solidarity Tax on top, annually. The same €1M routed cleanly through a Georgian Individual Entrepreneur with Small Business Status (for service revenue under the 500,000 GEL ceiling) plus foreign passive income received personally falls into a 1% / 0% blended effective rate — assuming proper substance, an issued Georgian tax-residency certificate, and a clean separation between Georgian-source and foreign-source flows. For a founder anticipating a €5–10M business sale, the saving on a clean post-residency disposal of foreign shares (held >2 years, 0% Georgian CGT) is €1.4M–€2.8M versus Spanish savings-scale tax — provided the Article 95 bis deemed-disposal liability is properly settled at the moment of exit.
Step-by-Step Move
Step 1: Confirm you can legally cease Spanish tax residency
Spanish tax residency is governed by Article 9 of Ley 35/2006 (LIRPF) and turns on three independent tests, any one of which makes you Spanish-resident for the calendar year:
- The 183-day test. Physical presence in Spain for more than 183 days during the calendar year. “Sporadic absences” are counted as Spanish days unless you can produce a tax-residency certificate from another jurisdiction — a rule that catches anyone trying to avoid residency by perpetual travel without anchoring residency anywhere.
- The centre of economic interests test. Spain is the main centre or base of your activities or economic interests, directly or indirectly. This substance test looks at where your operating business sits, where your investment portfolio is managed, and where the bulk of your income is sourced.
- The family presumption. Your legally non-separated spouse and dependent minor children habitually reside in Spain — Spain presumes you are resident, with the burden on you to rebut.
The Article 8.2 LIRPF anti-tax-haven extension — which treats Spanish nationals who relocate to a jurisdiction officially classified as a paraíso fiscal as continuing Spanish residents for the year of departure plus the next four calendar years — does not trigger on a Spain → Georgia move. Georgia is not listed in Order HFP/115/2023 of 9 February 2023, the current Spanish list of non-cooperative jurisdictions, and is not on the EU Council’s list of non-cooperative jurisdictions for tax purposes (October 2024 update). Structurally, Georgia is therefore in the same Spanish-domestic-law cleanliness tier as Panama, Paraguay, the UAE or Uruguay, and materially better than Cayman, BVI or the Bahamas, all of which remain on Order HFP/115/2023.
The single most important documentary requirement is the certificado de residencia fiscal issued by Georgia’s Revenue Service — the document that defeats the “sporadic absences” presumption under Article 9.1.a LIRPF. Without it, days you spend travelling outside Spain may still be counted as Spanish days for the 183-day test. A clean Spain → Georgia departure typically requires: filing Modelo 030 with the Agencia Tributaria to update fiscal address; selling or executing an arm’s-length lease on the Spanish principal residence; relocating spouse and minor children (the family presumption is the single most-litigated trigger); cancelling Spanish tax-resident bank classifications; deregistering from the padrón municipal; and establishing a settled Georgian home with a registered lease and either a 183-day footprint or HNWI-route documentation.
Step 2: Plan around Spain’s Article 95 bis exit tax
Spain’s exit tax — introduced by Ley 26/2014 and codified as Article 95 bis LIRPF, in force since 1 January 2015 — is narrower than Canada’s deemed disposal but unforgiving when triggered. It applies only to substantial shareholders who meet all three conditions:
- They have been Spanish tax residents for at least 10 of the last 15 tax years prior to ceasing residency;
- They cease to be Spanish-resident; and
- They hold shares or participations (acciones o participaciones) whose total fair market value exceeds €4,000,000 at the date of departure, OR they hold a stake of more than 25% in a single entity with a fair market value above €1,000,000.
Where the article triggers, the unrealised gain on each in-scope holding (FMV at the date of departure minus acquisition cost, computed under standard IRPF rules) is treated as savings income (renta del ahorro) in the final-year Modelo 100 and taxed at 19%/21%/23%/27%/28% on the relevant tranches.
Deferral options are restricted by destination, and Georgia does not qualify. Moves to another EU or EEA Member State with effective tax-information exchange permit deferral of payment until actual disposal of the asset, return to Spain, or expiry of a 5-/10-year window, with no security required. Temporary moves outside the EU/EEA — typically employment-driven secondments — qualify for deferral up to 5 years, extendable. For a permanent relocation to Georgia there is no statutory deferral: the deemed-disposal tax is due in cash with the departure-year Modelo 100 (typically filed June of the following year). Founders close to either threshold often route through an EU/EEA detour (Spain → Bulgaria → Georgia, Spain → Cyprus → Georgia) precisely to preserve the deferral window — a Spain → Bulgaria → Georgia path also carries the bonus of EU passporting during the bridge phase, which solves the Schengen-stay constraint that catches Spaniards spending fewer than 365 days in Tbilisi.
Two structural points often missed. First, the article applies to shares and participations only — it does not pick up direct holdings of crypto, real estate, partnership interests, intellectual property or non-corporate business interests, all of which leave the Spanish CGT net cleanly at the moment of cessation (subject to any Spanish-source CGT on Spanish-situs real estate, which is taxed when actually sold under the IRNR non-resident regime). Second, the 10-of-15-years residency precondition means newer arrivals to Spain — typical Beckham-Law (Régimen Especial de Impatriados) returnees, recent EU-mobility transfers — are out of scope until they cross the 10-year mark; many moves are timed precisely to depart before that threshold.
Step 3: Establish Georgian tax residency
Georgia runs an immigration-light, registration-led system in which the operating tax registration (Individual Entrepreneur + Small Business Status) is genuinely separable from the immigration permit. Three realistic pathways exist for a Spanish national:
- 365-day visa-free entry plus IE registration. Spaniards (as EU nationals) enjoy one-year visa-free entry into Georgia, refreshable on a single border crossing. Most Spaniard-led freelance setups use this regime: enter Tbilisi, register as Individual Entrepreneur at a Public Service Hall, file for Small Business Status with the Revenue Service, open a TBC Bank or Bank of Georgia account, and operate at the 1% turnover rate on revenues up to 500,000 GEL (~USD 180,000) per calendar year. Setup is typically complete in 1–10 business days at a fully-loaded cost of USD 300–800.
- 183-day standard tax residency. To become a Georgian tax resident in the eyes of foreign tax authorities (and to obtain a Georgian tax-residency certificate that defeats Spain’s “sporadic absences” rule), the headline route is 183+ days of physical presence in Georgia in any 12-month period ending in the relevant tax year. There is no separate residence-permit application required for tax residency once the day-count is met — the Revenue Service issues the certificate on documentary application.
- High Net Worth Individual (HNWI) tax residency. For Spaniards who cannot or will not commit 183 days in Tbilisi, Georgia offers a statutory HNWI route to tax residency without the day-count: applicants must own worldwide assets exceeding GEL 3,000,000 (≈ USD 1.1M) or have earned more than GEL 200,000 per year for each of the last three years (≈ USD 73,000/year), plus evidence of property ownership or income inside Georgia. The HNWI route issues the same Georgian tax-residency certificate the 183-day route issues, and is the cleanest fit for Spanish HNWIs already holding multiple bases.
The full destination-side breakdown — IE vs LLC, the Small Business Status election, the HNWI documentation pipeline, banking onboarding at TBC Bank or Bank of Georgia, and the activity-eligibility shortlist for the 1% regime — sits on the Georgia country page. For a Spaniard, the single most consequential decision is whether the Schengen-style discipline of 183+ days in Tbilisi is genuinely sustainable: if not, the HNWI route is materially cleaner than trying to manufacture tax residency on a sub-183-day footprint.
Step 4: Document the break and the new tie
Collect contemporaneously: Georgian Individual Entrepreneur certificate, Small Business Status confirmation, RUC-equivalent Georgian tax ID, registered lease (or property deed) in Tbilisi or Batumi, Georgian bank statements (TBC or Bank of Georgia), utility bills, private health insurance, school enrolment for any dependent children, and — critically — the Georgian Tax Residency Certificate issued by the Revenue Service. Apply for the certificate once you have either crossed the 183-day footprint in a 12-month period or have HNWI status documented; the certificate is the single document that defeats the Spanish “sporadic absences” rule under Article 9.1.a LIRPF — without it, days spent travelling outside Spain may still be counted as Spanish days for the 183-day test.
The Spain–Georgia Double Tax Treaty (signed in Madrid on 7 June 2010, entered into force in 2011, BOE-published) is the structural advantage that distinguishes a Spain → Georgia relocation from a Spain → Paraguay or Spain → Monaco move. The treaty follows the standard OECD model: an Article 4 tie-breaker (permanent home → centre of vital interests → habitual abode → nationality → competent-authority MAP), reduced withholding tax rates on cross-border dividends, interest and royalties relative to Spanish IRNR statutory rates, and a Mutual Agreement Procedure under Article 25. Where there is residual conflict — Spain still considers you resident under the centre-of-economic-interests test or the family presumption while Georgia considers you resident under the day-count or HNWI test — the dispute is decided under the treaty tie-breaker cascade, with MAP available as a fallback. This treaty machinery raises the procedural floor on a Spain → Georgia move materially above the Spain → Paraguay floor (no DTA, Spanish domestic law alone). The substantive evidentiary bar — real lease, real days, real Georgian bank, family relocation, principal-residence sale — remains identical.
Step 5: First-year compliance in both jurisdictions
The departure-year Spanish IRPF return (Modelo 100) covers worldwide income from 1 January to the date of cessation, including the Article 95 bis deemed gain (if applicable), and is filed in the standard window April–June of the following year. There is no statutory split-year regime: residency status is determined for the entire calendar year, so timing matters — moving in early January gives a clean non-resident year from day one, whereas moving in October typically pulls the entire year back into Spanish residency.
After cessation, Spanish-source income — rental from retained Spanish real estate, Spanish-source dividends, interest from Spanish deposits, employment income from Spanish work physically performed — falls within the non-resident regime (IRNR, RDLeg 5/2004) at flat rates: 19% for EU/EEA residents, 24% for others. Georgia is in the 24% IRNR bracket as a non-EU/EEA jurisdiction, but the Spain–Georgia DTA reduces the dividend, interest and royalty withholding rates from the IRNR statutory rates to the treaty-capped rates. Real estate retained in Spain remains in the Spanish CGT net on eventual sale, with a 3% withholding at source under Article 25.2 of the IRNR Law collected by the buyer.
Spanish nationals and former residents are subject to Modelo 720 (informational reporting on foreign assets above €50,000 in three categories — accounts, securities, real estate) and Modelo 721 (foreign-held crypto assets above €50,000) only while resident in Spain. These obligations cease at the moment of residency cessation, but the final declaratory obligation for the partial year of residency remains. Penalties for Modelo 720 non-compliance were materially softened following the CJEU ruling C-788/19 (27 January 2022) that the original penalty regime was disproportionate; current penalties revert to the standard LGT framework.
In Georgia, Individual Entrepreneurs with Small Business Status file a monthly turnover declaration via the Revenue Service portal and pay 1% on cash received, with annual reconciliation. Foreign-source personal income received outside the IE structure is generally not declared on the Georgian individual return because it falls outside Georgian individual PIT scope under the territorial-leaning treatment. Maintain clean records of (i) physical days in Georgia, (ii) any days spent in Spain, (iii) the Revenue Service tax-residency certificate file, and (iv) lease, utilities and banking — these are the documents the Agencia Tributaria will request first if your departure is reviewed.
Cost & Timeline
| Phase | Cost | Time |
|---|---|---|
| Tax planning + Spanish/Georgian legal review (pre-move) | €5,000–€12,000 | 1–3 months |
| Article 95 bis modelling, FMV valuations of shareholdings | €6,000–€30,000 | 1–3 months |
| Georgia setup (IE + Small Business Status + bank account) | USD 300–800 fully loaded | 1–10 business days |
| Move + setup (lease, utilities, schooling) | €4,000–€10,000 | 1–2 months |
| HNWI residency package (if used in lieu of 183-day route) | USD 1,500–3,500 | 30–60 days |
| Departure-year Modelo 100 + Modelo 030 + Georgian TRC application | €4,000–€10,000 | Annual |
| Total year-1 advisory cost (excl. relocation living costs) | €19,000–€62,000 | 6–12 months |
The Georgian side is dramatically cheaper than Panama’s USD 200,000 Friendly Nations real-estate or deposit threshold, and cheaper than Paraguay’s USD 2,000–4,000 immigration package — the IE + Small Business Status + bank account stack is genuinely under USD 1,000 in most cases. The bulk of the budget is Spanish-side: Article 95 bis modelling, departure-year compliance, and IRPF planning around the Solidarity Tax on Large Fortunes. For a Catalan founder on €1M of foreign-source income, the post-move annual cash saving (~€450K of IRPF plus any Solidarity Tax above €3M) typically recovers the entire setup cost within the first two to three weeks of Georgian residency, even before the one-off Article 95 bis liability is netted off.
Treaty Considerations
The Spain–Georgia Double Tax Treaty is in force as of 2026 (signed 7 June 2010, entered into force 2011, BOE-published). The treaty follows the standard OECD model, with three practical consequences for a Spain → Georgia relocation:
- Article 4 tie-breaker available. Dual-residency conflicts (Spain still claiming residency under centre-of-economic-interests or family presumption; Georgia claiming residency by 183-day footprint or HNWI status) are decided under the treaty cascade: permanent home → centre of vital interests → habitual abode → nationality → MAP. This is the single biggest procedural advantage Georgia has over Paraguay, Monaco and the BVI as Spanish destinations.
- Mutual Agreement Procedure (MAP). Article 25 MAP machinery is available, allowing the Spanish and Georgian competent authorities to negotiate a binding allocation in residency disputes that the tie-breaker cascade does not resolve. Spaniards making the move with material continuing Spanish ties (retained property, Spanish-resident family, Spanish-source dividend portfolio) should structure the file with MAP as a deliberate fallback, not an afterthought.
- Reduced withholdings on Spanish-source income. The treaty caps Spanish IRNR withholding on dividends, interest and royalties at the treaty rates, below the 19%/24% statutory IRNR floor. The treaty article rates and any qualification conditions (minimum holding percentages, beneficial-ownership tests) should be confirmed against the treaty text before applying — see BOE for the consolidated Spanish version.
Georgia is not on Spain’s domestic blacklist (Order HFP/115/2023 of 9 February 2023) and not on the EU Council’s list of non-cooperative jurisdictions for tax purposes (October 2024 update). The Article 8.2 LIRPF four-year anti-haven extension does not apply, and Georgia does not trigger DAC6-style EU-listed-jurisdiction reporting. CRS information exchange runs in parallel: Georgia activated automatic exchange of financial account information under the OECD CRS framework (first exchanges 2023), so Georgian financial institutions report Spanish-resident account holders to the Agencia Tributaria, and vice versa. Georgian residency does not hide assets — see CRS & Tax Transparency for the mechanics.
Common Mistakes
- Leaving the spouse and minor children in Spain. The Article 9 family presumption is the single most-litigated residency trigger. Without relocating the immediate family, the Agencia Tributaria will argue you remained Spanish-resident regardless of your day-count or Georgian Individual Entrepreneur registration. Even with the Spain–Georgia treaty’s tie-breaker available, the “permanent home” test typically lands the dispute back in Spain.
- Treating IE registration as automatic tax residency. Individual Entrepreneur registration plus Small Business Status alone is not Georgian tax residency. Without crossing the 183-day footprint (or qualifying under the HNWI route) and obtaining the Revenue Service tax-residency certificate, the Spanish “sporadic absences” rule under Article 9.1.a will reclassify your travel days as Spanish days.
- Departing mid-year and assuming “split-year” treatment. Spain has no split-year regime — residency is all-or-nothing for the calendar year. A move in October typically means the full year is Spanish-resident; the clean approach is to depart at the year-end break and start the Georgian day-count from 1 January.
- Ignoring the Article 95 bis €4M / €1M-25% thresholds. Founders sitting on private-company stock often discover the deemed-disposal tax late, after the deferral window for an EU/EEA detour has closed. Model the FMV at departure 12 months in advance.
- Mixing Georgian-source and foreign-source revenue inside the IE. The 1% Small Business Status applies to qualifying turnover, but cross-contamination with Georgian-source consulting fees or Georgian-source rental income complicates the territorial story for the foreign-source carve-out. Keep IE turnover and personal foreign-passive income in separate accounting buckets.
- Crossing the 500,000 GEL turnover ceiling without graduating to a Georgian LLC. Two consecutive years above 500,000 GEL revokes Small Business Status and forces the activity into the standard 20% personal income tax regime. Plan the LLC graduation (Estonian-style 0%-on-retained / 15%-on-distributions model) before the second-year breach.
FAQ
Will I still have to file in Spain after moving?
Yes, in two scenarios. (1) The departure-year Modelo 100 covers worldwide income to the cessation date, the Article 95 bis deemed disposal if applicable, and Modelo 720/721 obligations for the partial year of residency. (2) Continuing Spanish-source income — rental from retained Spanish real estate, Spanish-source dividends and interest — requires annual filing under the non-resident regime (IRNR, Modelo 210), with the Spain–Georgia DTA reducing the statutory 19%/24% withholdings to the treaty-capped rates on dividends, interest and royalties.
Can I keep my Spanish bank account, pension and property?
Yes to all three, with caveats. Banks reclassify the account as non-resident, applying IRNR withholding at the treaty-reduced rates available under the Spain–Georgia DTA on dividends and interest. Spanish pension contributions cease on departure; Spanish-source private pension income, when drawn, is taxed under the treaty article allocating taxing rights between the two states (typically with Spain retaining a residual right in respect of public pensions and Georgia treating private pensions in the resident state). Spanish real estate can be retained but the 3% withholding on sale under IRNR Article 25.2 applies, and the gain is taxed at 19%.
Does Spain treat Georgia as a tax haven?
No. Georgia is not listed in the current Spanish list of non-cooperative jurisdictions under Order HFP/115/2023 of 9 February 2023, and it is not on the EU Council’s list of non-cooperative jurisdictions for tax purposes (October 2024 update). The Article 8.2 LIRPF four-year anti-haven extension does not apply to a move to Georgia, and there is no DAC6-driven EU-listed-jurisdiction reporting trigger on the move itself.
What if the Agencia Tributaria disputes my departure?
The dispute typically begins with a query on the departure-year Modelo 100, escalates to a comprobación limitada or inspección, and ultimately to the Tribunal Económico-Administrativo Regional, the Tribunal Económico-Administrativo Central, the Audiencia Nacional, and the Tribunal Supremo. Critically, the Spain–Georgia DTA Article 4 tie-breaker is available, and MAP relief under Article 25 is available — both procedural shields that a Spain → Paraguay or Spain → Monaco move does not have. The Georgian tax-residency certificate, registered Tbilisi or Batumi lease, IE registration with Small Business Status, family-relocation evidence, principal-residence sale or arm’s-length lease, and a clean physical-days log remain the spine of the file.
How does this compare to moving to Bulgaria, the UAE or Paraguay instead?
Three useful comparators from Spain. Bulgaria offers a 10% flat PIT (an order of magnitude higher than Georgia’s 1% Small Business Status) but full EU membership upside — free movement, EU banking, EU procurement — and EU/EEA-qualifying status for Article 95 bis deferral. See Spain to Bulgaria for the full mechanics. UAE offers comparable 0% personal tax with a long-established Spain–UAE DTA in force since 2007 and stronger banking infrastructure, at a materially higher cost of living. Paraguay offers a comparable territorial 0% on foreign income but no DTA in force, no Article 4 tie-breaker, and no MAP — see Spain to Paraguay. Georgia wins decisively on operational cost (USD 300–800 to set up) and 1% effective rate for sub-USD-180,000 turnover; Bulgaria and the UAE win on banking depth and prestige residency.
Can I move back to Spain later?
Yes. Re-establishing Spanish residency is a single-year event under Article 9 — once you cross any one of the three tests, you are Spanish-resident for the calendar year. There is no minimum non-residence period, but Article 95 bis assets that were deemed-disposed at departure receive a stepped-up cost basis equal to the FMV at the departure date, so a return does not unwind the original tax. Practical advice: plan a minimum 3–5-year Georgian horizon before contemplating return, both to demonstrate that the original move was genuine and to crystallise gains under the Georgian 0% long-term-CGT regime before any potential return.
Next Step
For the full destination-side breakdown — IE vs LLC, the Small Business Status activity shortlist, the HNWI route documentation pipeline, banking onboarding and the territorial carve-out for foreign-source income — see Tax-Free Residency in Georgia. For the Spanish-side machinery — Article 95 bis, Modelo 720/721, the Article 8.2 anti-haven extension and the IRNR non-resident framework — see How to Legally Exit a High-Tax Country. To compare against alternative destinations from Spain, see Spain to Paraguay (territorial 0%, no DTA), Spain to Panama (treaty-backed Latin-American 0%) and Spain to UAE (treaty-backed Gulf 0%).
Book a free consultation — we specialise in Spain-to-Georgia relocations and run Article 95 bis modelling, Modelo 030/100 sequencing, Individual Entrepreneur and Small Business Status setup, HNWI route documentation and Georgian tax-residency-certificate strategy in parallel.
Last updated: 2026-04-27
Sources:
– Agencia Tributaria — Residencia fiscal de las personas físicas (Article 9 LIRPF, certificado de residencia, Modelo 030/100/720) — https://sede.agenciatributaria.gob.es
– Ley 35/2006 (LIRPF), Article 95 bis — Ganancias patrimoniales por cambio de residencia (added by Ley 26/2014) — https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764
– Orden HFP/115/2023 de 9 de febrero, por la que se determinan los países y territorios que tienen la consideración de jurisdicciones no cooperativas — https://www.boe.es/buscar/doc.php?id=BOE-A-2023-3508
– Convenio entre España y Georgia para evitar la doble imposición (signed Madrid 7 June 2010, in force 2011) — https://www.boe.es
– Revenue Service of Georgia (rs.ge) — Small Business Status, Individual Entrepreneur and tax-residency certificate framework — https://www.rs.ge
– EU Council list of non-cooperative jurisdictions for tax purposes (latest update) — https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/
– PwC Worldwide Tax Summaries — Spain and Georgia individual taxation — https://taxsummaries.pwc.com