Understand and manage your Spanish tax obligations as an expat — income tax, non-resident tax, capital gains, Beckham Law, wealth tax and Modelo 720. We handle Spanish tax filings, planning and compliance for international clients in plain English.
Your tax obligations in Spain depend on whether you are a Spanish tax resident or a non-resident. Spanish tax residency is generally determined by three criteria — if any one is met, you are tax resident:
Spanish tax residency means you declare worldwide income to Spain. Non-residents declare only Spanish-sourced income. Many expats unintentionally trigger Spanish residency by spending too long in Spain, then face complex back-filing issues.
If you have a residency permit (NLV, DNV, TIE), you are normally also tax resident — your visa and tax status should align. Mismatches cause problems with banking, social security and future tax filings.
Spanish personal income tax applies to residents on worldwide income. Tax brackets combine state and autonomous community rates:
Rates vary by autonomous community — Madrid, Andalucía and Murcia have slightly lower rates than Catalonia or Asturias. Investment income (interest, dividends, capital gains) is taxed under a savings income scale: 19% up to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000, 28% above.
The standard tax year matches the calendar year. The annual income tax filing (Declaración de la Renta) runs April to June for the previous year. Most employed residents pay through payroll withholding and file a single annual return.
If you own Spanish property but are not Spanish tax resident, you owe non-resident tax on the property even if you do not rent it out. The standard rates:
Non-resident tax is filed via Modelo 210 — quarterly for rental income, annually for imputed income. Many foreign property owners are unaware of imputed-income obligations and accumulate years of unfiled liability before being notified by the AEAT.
Read our complete guide to non-resident tax in Spain for the full breakdown.
The Beckham Law lets qualifying new tax residents elect a flat 24% tax rate on Spanish employment income up to €600,000, instead of the standard progressive rates. To qualify:
Since 2023, the Beckham Law has been extended to qualifying digital nomads, professional sportspeople and certain investors. The Beckham regime also means foreign-sourced income is mostly NOT taxed in Spain during the elected period — a major advantage for executives, digital nomads and entrepreneurs.
Read our Beckham Law guide for digital nomads for detailed eligibility and application steps.
Spanish wealth tax applies to high-net-worth residents on worldwide assets above €700,000 (with main residence exempt up to €300,000). Rates run from 0.2% to 3.5%. Many autonomous communities (Madrid, Andalucía, Murcia) have effective 100% reductions — meaning no wealth tax payable.
A complementary solidarity tax applies to net wealth above €3 million, currently in effect for 2023-2024 tax years and likely extended.
Spanish residents must declare foreign assets over €50,000 per category (bank accounts, investments, property) via Modelo 720. Penalties for non-disclosure were dramatically reduced after the 2022 EU ruling, but the filing obligation remains.
Capital gains on Spanish property sales are taxed at 19% to 28%. EU residents over 65 selling a main residence may qualify for full exemption if proceeds are reinvested in a pension annuity.
Missing deadlines triggers automatic Spanish tax office sanctions. Our team handles all filings, quarterly compliance and AEAT correspondence on behalf of clients.
Whether you are moving to Spain, already resident, or own Spanish property as a non-resident, we explain your Spanish tax obligations clearly and handle all filings on your behalf.
Book a ConsultationContact UsThis page provides general information about Spanish tax for expats and does not constitute legal or tax advice. Tax rules change frequently and vary by autonomous community. For advice on your specific situation, please book a consultation.