Spain

Compliance/Financial Considerations

If you are intend to do any of the following in Spain, please contact Risk Services at risk@berkeley.edu or 642-5141:

  • Hire a local to work for you as an employee
  • Purchase or lease office or research space
  • Purchase or lease an automobile
  • Establish a long-term (over 90 days) or ongoing project
  • Conduct a clinical trial

U.S. GOVERNMENT COMPLIANCE CONSIDERATIONS

Foreign activities may trigger many U.S. laws, including:

  • Import Controls
  • Export Controls
  • Tax Reporting
  • Foreign Bank Account Reporting
  • Country Embargoes and Targeted Sanctions
  • Foreign Corrupt Practices Act
  • Anti-Boycott Laws

Import Controls. UC employees must adhere to U.S. import requirements, and may need to enlist the services of a customs broker, especially for shipments arriving by sea and subject to the Importer Security Filing 71730, also known as ISF 10+2.

Export Controls. Export controls may apply to advanced software and technology, research data, and other sensitive assets. UC’s Export Compliance FAQ contains useful information and can be found here.  Go here for the University of California plan for compliance with federal export controls. If you plan on taking or sending potentially export-controlled materials to Spain, consult the campus Research Administration Compliance Office at 642-0120.

Tax Reporting. The University and its employees may be taxed in foreign countries. The tax implications for operating in Spain may be found at the Internal Revenue Service’s United States-Spain Income Tax Convention. For further clarification, contact the Controller’s Office at:

Foreign Bank Account Reporting. The U.S. Treasury Department requires U.S. citizens with a financial interest in or signatory authority over a financial account in a foreign country, where accounts exceed $10,000 at any point during a calendar year, to report such accounts on a Report of Foreign Bank and Financial Accounts (FinCen Report 114). Those needing to complete the form should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803 for assistance. An IRS 1040 Schedule B form (Part III–Foreign Accounts and Trusts) must be filed by the signatory for any foreign bank account, regardless of the account balance.

Country Embargoes and Targeted Sanctions. In general, collaborations between University personnel and scholars at foreign institutions or organizations do not require export licenses unless they involve export-controlled or -restricted research or involve scholars in sanctioned countries. Before engaging in an international collaboration, the University needs to determine whether export licenses are required and to verify that the foreign collaborator is not blocked or sanctioned. The Office of Foreign Assets Control (OFAC) is responsible for enforcing all U.S. embargoes and sanctions. Depending on each country’s embargo or sanction program, activities may be prohibited without specific authorization or license. UC’s International Collaborations webpage contains additional information on this topic.   

The Foreign Corrupt Practices Act (FCPA) is intended to stop bribery. It prohibits offering to pay, paying, promising to pay, or authorizing the payment of money or anything of value to a foreign official. The term “foreign official” generally includes any employee or contractor of a foreign government, and may include individuals employed by foreign universities. It is also unlawful to make a payment to a third party knowing that all or part of the payment will go to a foreign official. For more information, review the federal government’s Resource Guide to the U.S. Foreign Corrupt Practices Act. If you need further clarification, contact the UC Berkeley Office of Legal Affairs at 642-7122.  Transparency International’s 2018 survey of perceived public sector corruption rated Spain at 58 out of 100 (41st out of 180 countries reviewed, i.e.  clean).

Anti-Boycott Laws.  The U.S. Department of Commerce is responsible for oversight of laws prohibiting individuals and entities from participating in boycotts not approved or sanctioned by the U.S. government. The Export Administration Act requires that requests to participate in such boycotts or to conduct activities in any of the boycotting countries be formally reported to the Department of Commerce and/or IRS.

For other compliance-related issues, refer to UC’s International Compliance webpage.  

ADDITIONAL CONSIDERATIONS FOR DOING BUSINESS INTERNATIONALLY

Foreign Bank Accounts. Employees wishing to open a foreign bank account should contact the Controller’s Office at cashiers@berkeley.edu or 643-9803. Requests to open accounts must be made through the Office of the President’s Banking and Treasury Services Group by the Chancellor or the Chancellor’s designee. 

Real Estate Agreements. Only employees with delegated authority to sign contracts on behalf of The Regents may enter into agreements, leases, or other contracts.  Foreign affiliates or operations must submit to the Real Estate Services Office property management agreements, personal property leases, or contracts with a term longer than one year or in an amount greater than $25,000 per year. The campus then seeks approval from the University president or designee. For more information, consult the Guidelines for the Establishment and Operation of Foreign Affiliate Organizations and Foreign Operations.

Articles

The US State Department's page on SPAIN may be found HERE.

Personal Safety

AUTHORITIES IN SPAIN WILL TIGHTEN ENTRY RESTRICTIONS INTRODUCED TO COMBAT THE SPREAD OF CORONAVIRUS DISEASE (COVID-19) FROM NOVEMBER 23. TRAVELERS ARRIVING VIA AIR AND SEA FROM COUNTRIES DESIGNATED AS HIGH RISK BY THE EUROPEAN CENTRE FOR DISEASE PREVENTION AND CONTROL (ECDC) MUST PROSSESS A NEGATIVE COVID-19 PCR TEST TAKEN WITHIN THE PREVIOUS 72 HOURS PRIOR TO DEPARTURE. THE DOCUMENT MUST BE IN SPANISH OR ENGLISH AND CAN BE SUBMITTED IN EITHER ELECTRONIC OR PAPER FORMAT. PASSENGERS WHO ATTEMPT TO TRAVEL WITHOUT THIS REQUIRMENT MAY BE PROHIBITED FROM BOARDING BY THE TRAVEL PROVIDER; INDIVIDUALS WHO ARRIVE IN SPAIN WITHOUT THIS REQUIREMENT OR DISPLAYING COVID-19 SYMPTOMS WILL BE REQUIRED TO TAKE A TEST ON ARRIVAL. THE ECDC UPDATES ITS COUNTRY RISK ASSESSMENTS ON A WEEKLY BASIS. A NATIONWIDE STATE OF EMERGENCY WILL REMAIN IN EFFECT UNTIL AT LEAST MAY 9, 2021 WHICH EMPOWERS THE GOVERNMENT TO LIMIT CERTAIN RIGHTS GUARANTEED UNDER THE NATION'S CONSTITUTION, INCLUDING FREEDOM OF MOVEMENT. AUTHORITIES COULD REIMPOSE, EXTEND, FURTHER EASE, OR OTHERWISE AMEND ANY RESTRICTIONS WITH LITTLE TO NO NOTICE DEPENDING ON DISEASE ACTIVITY OVER THE COMING WEEKS.

EXERCISE INCREASED CAUTION IN SPAIN DUE TO TERRORISM. EXERCISE INCREASED CAUTION IN BARCELONA AND CATALONIA DUE TO CIVIL UNREST.

Note: this page contains basic risk information. For more details, please contact the Risk Services Office at risk@berkeley.edu.

If you are traveling to Spain on University-related business, please sign up for the University’s travel insurance program by going here. For more information on the travel insurance program, please go here

Because everyone’s health is unique, we suggest seeking the advice of a medical professional before traveling internationally. Members of the campus community interested in protecting their health while abroad may schedule an appointment with the University Health Services International Travel Clinic

Spain’s medical infrastructure is on a par with that of the United States. In a health emergency, dial 112 for assistance. A list of English-speaking doctors in Madrid can be found here.

Air pollution is a concern in urban areas, particularly Zaragoza, Seville, Granada, Cordoba, and Madrid. If you have a chronic respiratory condition such as asthma, please consult a medical professional prior to your trip and carry appropriate medications.

Spain is a relatively safe country. Violent crime against foreigners is rare. Foreigners are at greatest risk of petty crime in urban areas, at tourist attractions, and on beaches. Public transit is generally safe, but travelers should be watchful of their surroundings at night.

For many years the Euskadi Ta Askatasuna (ETA), a Basque separatist group, committed terrorist acts in Spain. However, the ETA declared a permanent cease fire in 2011.

Legal/Political

Criminal Penalties: You are subject to local laws. If you violate local laws, even unknowingly, you may be expelled, arrested, or imprisoned. Furthermore, some laws also are prosecutable in the United States, regardless of local law. 

Arrest Notification: If you are arrested or detained, ask police or prison officials to notify the U.S. Embassy or Consulate General immediately. 

  • Penalties for possessing, using, or trafficking illegal drugs in Spain are severe, and convicted offenders can expect long jail sentences and heavy fines.
  • Most cities in Spain have banned the consumption of alcohol in the street, other than in registered street cafes and bars. You could be arrested or fined if you break the law.
  • Driving under the influence could land you in jail.
  • Local police, sometimes dressed in plain clothes, can require you to produce identification to establish your identity upon request and detain you for further questioning. In some cases, a copy of your passport may serve as sufficient identification if you do not feel comfortable carrying your actual passport. If you choose to carry your passport with you, remember this also increases the risk that it could be lost or stolen.

LGBTI Travelers: There are no legal restrictions on same-sex relations or the organization of LGBTI events in Spain.