Spain taxes you differently depending on whether you are a Spanish tax resident. If you are tax resident, Spain generally taxes worldwide income under IRPF; if you are not tax resident, Spain generally taxes only Spanish-source income under IRNR. The practical first question is therefore residency, then income type, then the form and deadline.
This guide is general tax information for people moving to, living in, investing in, or owning property in Spain. It is not personal tax advice. Spain's autonomous communities, tax treaties, marital status, asset location and visa route can change the result, so use the source links beside the tables and speak to a Spanish tax adviser before filing.
Resident vs non-resident at a glance
| Question | Spanish tax resident | Non-resident |
|---|---|---|
| What income is in scope? | Generally worldwide income under IRPF. Source: PwC PIT summary. | Generally Spanish-source income under IRNR. Source: PwC PIT summary and BOE IRNR Article 25. |
| Main residence test | More than 183 days in Spain during the calendar year, main economic interests in Spain, or the family presumption. Source: BOE LIRPF Article 9. | Not resident if the Spanish residence tests are not met, subject to treaty tie-breaker analysis. |
| Main annual return | Modelo 100 for IRPF; 2025 returns are filed 8 April to 30 June 2026. Source: AEAT Modelo 100 and BOE Order HAC/277/2026. | Modelo 210 for many non-resident income items. Source: AEAT Modelo 210. |
| Foreign asset reporting | Modelo 720 may apply to foreign assets by block. Source: AEAT Modelo 720. | Usually not a Modelo 720 filer unless still an IRPF taxpayer under Spanish rules. |
| Common advice trigger | First resident year, foreign assets, pensions, stock options, crypto, US/UK income, company ownership or wealth tax exposure. | Spanish rental income, sale of Spanish property, pension withholding, treaty relief, or EU/EEA expense deductions. |
1. Choose your Spain tax path
Your visa route does not automatically decide your tax residence, but it often predicts the tax issues you will face. Use this table to identify the parts of the guide that matter most for your move.
| Scenario | Tax questions to answer before filing | Useful Movingto page |
|---|---|---|
| Non-lucrative visa resident | Will days in Spain make you tax resident? How are pensions, investments and rental income taxed? Do you have Modelo 720 exposure? | Spain non-lucrative visa |
| Digital nomad visa applicant | Will remote work make you Spanish tax resident? Are you eligible for Article 93 / Beckham Law? How will employer or freelance income be reported? | Spain digital nomad visa |
| Beckham Law candidate | Can you opt into Article 93, when must Modelo 149 be filed, and is Modelo 151 needed? | Beckham Law guide |
| UK pensioner | Which pensions are taxable in Spain under domestic law and the UK-Spain treaty? Is wealth tax relevant after becoming resident? | Retiring in Spain |
| US expat | How do Spanish residence, US citizenship taxation, foreign tax credits, PFICs, pensions, brokerage accounts and Modelo 720 interact? | Speak to a Spanish adviser and US expat CPA before the move year closes. |
| Spanish property owner | Are you resident or non-resident, is rental income declared correctly, and what happens on sale? | Buying property costs Spain |
| Freelancer/autonomo | Do you need Spanish self-employment registration, quarterly payments, VAT, Modelo 130/303, and social security setup? | Spain NIE number |
| Company owner | Is management and control in Spain, are you a Spanish tax resident, and does the company create PE, transfer-pricing or wealth-tax issues? | Beckham Law service |
2. Step 1: work out whether Spain treats you as tax resident
Under Article 9 of Spain's IRPF law, a person is generally treated as habitually resident in Spain when any of these tests is met: more than 183 days in Spain during the calendar year, the main centre or base of activities or economic interests is in Spain, or the legal family presumption applies. Source: BOE LIRPF Article 9.
| Residency trigger | What it means in practice | Planning note |
|---|---|---|
| 183-day presence | Days in Spain during the calendar year count; sporadic absences can count unless tax residence in another country is proved. | Keep travel logs, boarding passes, accommodation records and foreign tax-residence certificates. |
| Economic interests | Spain can look at where your main economic activities or interests are based, directly or indirectly. | Company ownership, employment, investments and family-office structures need advice before moving. |
| Family presumption | If your non-legally-separated spouse and dependent minor children habitually live in Spain, Spanish residence can be presumed unless rebutted. | Cross-border families should document the facts before filing positions diverge. |
If another country also claims you as resident, the double tax treaty may decide the result using tie-breaker rules such as permanent home, centre of vital interests, habitual abode and nationality. That treaty analysis is personal; do not rely only on day counting.
3. If you are resident: IRPF, foreign assets and wealth taxes
Spanish tax residents generally report worldwide income under IRPF. General taxable income includes employment, pensions, business income, rental income and other income not treated as savings income. Savings taxable income generally includes dividends, interest and capital gains from asset transfers. Source: PwC Spain PIT.
Resident general income guide
There is no single resident IRPF rate for every person in Spain because autonomous communities set part of the general scale. The table below is the national withholding guide from Article 101 and is useful for orientation, but exact liability depends on region, deductions and personal circumstances. Source: BOE LIRPF Article 101.
| Base to calculate withholding | Withholding quota | Next band | Rate |
|---|---|---|---|
| 0 EUR | 0 EUR | 12,450 EUR | 19% |
| 12,450 EUR | 2,365.50 EUR | 7,750 EUR | 24% |
| 20,200 EUR | 4,225.50 EUR | 15,000 EUR | 30% |
| 35,200 EUR | 8,725.50 EUR | 24,800 EUR | 37% |
| 60,000 EUR | 17,901.50 EUR | 240,000 EUR | 45% |
| 300,000 EUR | 125,901.50 EUR | Remainder | 47% |
Resident savings and capital gains
Savings taxable income is commonly expressed as a combined state/autonomous scale from 19% to 30%. BOE Article 66 sets the state component and PwC cross-checks the commonly cited total savings bands. Sources: BOE LIRPF Article 66 and PwC Spain PIT.
| Savings taxable income band | Common total rate | Typical income |
|---|---|---|
| First 6,000 EUR | 19% | Interest, dividends, qualifying savings income and transfer gains |
| 6,000 EUR to 50,000 EUR | 21% | Same category |
| 50,000 EUR to 200,000 EUR | 23% | Same category |
| 200,000 EUR to 300,000 EUR | 27% | Same category |
| Over 300,000 EUR | 30% | Same category |
Foreign assets: Modelo 720 without the old penalty scare copy
Modelo 720 is an information return for certain assets and rights outside Spain. AEAT treats the return as three information blocks: foreign financial accounts, securities/rights/insurance/income, and foreign real estate or real-estate rights. Source: AEAT Modelo 720 FAQ.
| Modelo 720 point | Current practical wording | Source |
|---|---|---|
| 50,000 EUR threshold | AEAT examples apply the 50,000 EUR test by information block, using the relevant values for that block. | AEAT threshold FAQ |
| Later refiling | After a prior declaration, a new filing is generally triggered when a block increases by more than 20,000 EUR compared with the last declared amount for that block. | AEAT frequency FAQ |
| Virtual currencies | AEAT's Modelo 720 page states that virtual currencies are not reported on Modelo 720; separate crypto reporting rules may apply. | AEAT Modelo 720 |
| Penalties | Do not use historic exceptional penalty wording. AEAT says the current sanction framework is the general regime under Articles 198 and 199 of the General Tax Law, applied independently by information obligation. | AEAT sanctions FAQ |
Wealth tax vs solidarity tax
Do not merge wealth tax and the solidarity tax into one generic "wealth tax" claim. Wealth tax is ceded to autonomous communities and can vary significantly by region; the solidarity tax on large fortunes is separate and is designed to interact with wealth tax. Sources: BOE Wealth Tax law and BOE Law 38/2022.
| Feature | Wealth tax | Solidarity tax on large fortunes |
|---|---|---|
| Who it targets | Residents on worldwide net assets; non-residents on Spanish-sited assets, with important technical rules. | Very high net worth taxpayers, with a taxable wealth scale starting after 3 million EUR. |
| State exemption anchor | 700,000 EUR if the autonomous community has not set another amount. Main-home exemption up to 300,000 EUR. Source: BOE Wealth Tax law. | Base is reduced by 700,000 EUR and the first 3 million EUR of the solidarity scale is at 0%. Source: BOE Law 38/2022. |
| Rate scale | State scale from 0.2% to 3.5%, unless autonomous-community scale applies. | 0%, 1.7%, 2.1% and 3.5% scale. |
| Interaction | Autonomous-community rules can change the cash cost materially. | Wealth tax paid for the same period is credited against the solidarity tax calculation. |
| Advice trigger | Moving to Madrid, Andalusia, Catalonia, Balearics, Valencia or owning operating-company shares. | Taxable wealth above 3 million EUR, especially where regional wealth tax is low or bonified. |
4. If you are non-resident: IRNR and Spanish property
Non-residents are generally taxed only on Spanish-source income. IRNR without a permanent establishment is normally calculated income by income, and losses generally cannot be pooled against gains in the same way as resident returns. Sources: BOE IRNR Article 25 and PwC Spain PIT.
| Spanish-source income | Common IRNR rate | Notes |
|---|---|---|
| General income | 24% | Reduced to 19% for residents of EU member states or EEA countries with effective exchange of tax information. |
| Capital gains from transfers | 19% | Includes many gains on Spanish assets; treaty rules can still matter. |
| Dividends | 19% | Double tax treaties may reduce withholding. |
| Interest | 19% | Interest can be exempt for EU residents; treaty rules may reduce rates. |
| Royalties | 24% | Treaty relief may apply. |
| Non-resident pensions | 8%, 30%, 40% scale | BOE Article 25 includes the pension scale. |
| Sale of Spanish real estate by non-resident | 3% buyer withholding | The buyer normally withholds 3% of the price as a payment on account of the seller's tax. |
Property taxes for owners and buyers
Spanish property tax depends on whether you are buying, owning, renting, selling, inheriting or gifting property. This guide covers the recurring owner and income-tax angles; purchase costs are covered separately in Movingto's Spain property costs guide.
| Tax or obligation | Who should care | Typical rule |
|---|---|---|
| IBI municipal property tax | Owners of Spanish property | IBI is set by municipality. BOE local-finance law gives general urban/rural ranges of 0.4%-1.10% and 0.3%-0.90%, with local modifiers. Source: BOE local finance law Article 72. |
| Resident rental income | Spanish tax residents renting property | Report rental income in IRPF; expense and reduction rules depend on the facts and region. |
| Non-resident rental income | Non-residents renting Spanish property | Declare Spanish-source rental income under IRNR, usually using Modelo 210. Source: AEAT Modelo 210. |
| Non-resident sale withholding | Non-residents selling Spanish property | Buyer withholding is generally 3% of the agreed consideration as payment on account. Source: BOE IRNR Article 25. |
| Plusvalia municipal | Sellers or recipients of urban land transfers | Municipal IIVTNU/plusvalia taxes the increase in value of urban land on transfer. No tax is due if no increase is shown; a buyer can be substitute taxpayer where the seller is a non-resident natural person. Source: BOE local finance law Articles 104 and 106. |
5. Work, freelance, payroll and company tax
After residence and income source, the next practical split is whether you work, invoice, employ staff or own a company in Spain. These issues often sit outside the annual income-tax calculation but can change the real cost of moving.
Social security and autonomo planning
Social security is separate from income tax. Payroll, director status, self-employment registration and remote-work arrangements can change the contribution route. The figures below use Spain's 2026 contribution order for ordinary planning and should still be confirmed with TGSS or payroll advice before registration. Sources: BOE Order PJC/297/2026 and PwC Spain other taxes as a secondary check.
| Status | 2026 planning figures | Practical note |
|---|---|---|
| Employee | Ordinary indefinite employee payroll components total 6.50% before special cases: 4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% MEI. General monthly contribution-base minimums run from 1,424.40 EUR to 1,989.30 EUR by group; the maximum is 5,101.20 EUR. | Employer withholding/payroll must be set up correctly. |
| Employer | Ordinary employer payroll components total 30.65% before the variable occupational accident rate: 23.60% common contingencies, 5.50% unemployment, 0.20% FOGASA, 0.60% training and 0.75% MEI. | Budget employer cost before accepting a Spanish payroll offer or hiring. |
| Self-employed/autonomo | Core RETA/autonomo planning components total 31.50% before special cases: 28.30% common contingencies, 1.30% professional contingencies, 0.90% MEI, 0.90% cessation of activity and 0.10% training. Monthly bases in the 2026 tables range from 653.59 EUR to 5,101.20 EUR. | Spain uses income-linked self-employed contribution planning; regularisation can follow. |
| Cross-border worker | May need A1 certificate, treaty/social security coordination or Spanish registration. | Do not assume a foreign employer keeps you outside Spanish social security. |
VAT in Spain
Spain's standard VAT rate is 21%. Reduced rates include 10% and 4% categories for specified goods and services. Sources: BOE VAT Article 90 and BOE VAT Article 91.
| VAT rate | Typical category | Relocation note |
|---|---|---|
| 21% | Standard rate | Most ordinary taxable goods and services. |
| 10% | Reduced-rate categories specified by law | Some food, accommodation, transport and other categories can fall here depending on exact supply. |
| 4% | Super-reduced categories specified by law | Some essential goods and specified social categories can fall here. |
| 0% or exempt | Specific exemptions or non-taxed supplies | Financial, medical, education, exports and cross-border rules need case-by-case VAT advice. |
Corporate tax for company owners
Spanish companies are generally taxed on worldwide income. The ordinary corporate tax rate is 25%, but 2026 small-company transitional rates and new-company rules matter. Sources: BOE Corporate Tax Article 29 and BOE transitional provision 44.
| Company type | 2026 rate anchor | Notes |
|---|---|---|
| General resident company | 25% | Other special rates can apply by entity type or activity. |
| Micro-enterprise under 1 million EUR turnover | 19% on first 50,000 EUR of taxable base; 21% on the remainder for periods starting in 2026. | Transitional provision steps down further in later years. |
| SME / reduced-size entity | 23% for periods starting in 2026 where requirements are met. | Equity companies and groups need advice. |
| Newly created active company | 15% for the first profitable tax period and the following period, where requirements are met. | Not for patrimonial entities or some related/group continuations. |
| Foreign company with Spanish permanent establishment | Often 25% on PE income. | Transfer pricing, branch remittance and treaty rules can matter. |
6. Forms and deadlines master checklist
Once you know whether you are resident, non-resident, an Article 93 taxpayer, a property owner or a business owner, use the forms table as a filing checklist. For the 2025 tax year, Modelo 100 IRPF and wealth tax returns are filed from 8 April to 30 June 2026; bank direct-debit payment is generally available from 8 April to 25 June 2026, with a special rule if only the second IRPF instalment is direct debited. Source: BOE Order HAC/277/2026.
| Form | Who it is for | Usual timing or trigger | Source |
|---|---|---|---|
| Modelo 100 | Resident IRPF annual return | 2025 return: 8 April to 30 June 2026 | AEAT Modelo 100 |
| Modelo 714 | Wealth tax where filing obligation exists | Same 2025 filing window as IRPF under the 2026 order | BOE Order HAC/277/2026 |
| Modelo 210 | Non-resident income without a permanent establishment | Timing depends on income type and period | AEAT Modelo 210 |
| Modelo 211 | 3% withholding on non-resident property purchase | Used in acquisitions from non-resident sellers | AEAT IRNR procedures |
| Modelo 149 | Option, waiver, exclusion or end of inbound-worker special regime | For Beckham Law / Article 93 status events | AEAT Modelo 100 procedure list |
| Modelo 151 | Annual return for eligible Article 93 taxpayers | For taxpayers under the inbound-worker special regime | AEAT Modelo 100 procedure list |
| Modelo 720 | Foreign assets information return for IRPF taxpayers where thresholds are met | Generally first quarter for the previous year; check AEAT for the active exercise | AEAT Modelo 720 |
7. When to get Spanish tax advice
Get advice before the tax year closes if any of these are true: you may cross 183 days in Spain, you own foreign assets near Modelo 720 thresholds, you are selling Spanish property, you hold crypto or foreign brokerage accounts, you receive UK/US pensions, you own a company, you are applying for Beckham Law, your net wealth may exceed 700,000 EUR plus main-home relief, or you split family life across two countries.
For visa-specific help, Movingto can route you to the relevant Spain service page: Spain Digital Nomad Visa service, Spain Non-Lucrative Visa service, or Beckham Law service.
Sources used
- BOE LIRPF law, Articles 9, 66, 93 and 101
- BOE Non-Resident Income Tax law, Article 25
- AEAT Modelo 100 procedure page and BOE Order HAC/277/2026
- AEAT Modelo 210 procedure page
- AEAT Modelo 720 procedure page and AEAT FAQs on thresholds, frequency and sanctions
- BOE Wealth Tax law and BOE Law 38/2022 on solidarity tax
- BOE VAT law
- BOE Corporate Tax law
- BOE local finance law, IBI Article 72 and plusvalia Articles 104/106
- BOE Order PJC/297/2026 on 2026 social-security contributions
- UK-Spain double tax convention for treaty-aware pension framing.
- PwC Spain Individual Tax Summary, PwC Spain Other Taxes and PwC Spain Corporate Tax Summary as secondary validation.