Taxes for Expats in Spain
Moving to Spain means dealing with a tax system that taxes residents on worldwide income, has progressive rates up to 47%, and requires reporting foreign assets. This guide covers everything you need to know: residency rules, the two tax regimes, key filing obligations, and the deadlines that matter.
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When are you a Spanish tax resident?
Spain considers you a tax resident if you meet any one of these three criteria during a calendar year:
183-day rule
You spend 183 or more days in Spain during the calendar year. Temporary absences count as days in Spain unless you can prove tax residency elsewhere.
Center of vital interests
Your main economic activities or interests are in Spain. This includes your job, business, or investments being primarily based in Spain.
Family ties
Your spouse (not legally separated) and/or dependent minor children live in Spain. This creates a presumption of residency that you can rebut with proof.
Tax residency is all or nothing for the calendar year. You cannot be a resident for 6 months and non-resident for the other 6. The rules come from Ley 35/2006 (IRPF law), Article 9.
Two tax regimes: general vs. Beckham Law
As a tax resident, you fall into one of two systems. The difference in tax paid can be tens of thousands of euros per year.
| General regime (IRPF) | Beckham Law | |
|---|---|---|
| Tax rate | 19% to 47% progressive | Flat 24% (up to €600K) |
| Income taxed | Worldwide income | Spanish-source only |
| Wealth tax | Yes, on worldwide assets | Only on Spanish assets |
| Modelo 720 | Required | Not required |
| Duration | Indefinite | 6 years max |
| Who qualifies | Everyone (default) | New arrivals, not resident in prior 5 years |
Use the calculator: See exactly how much you'd save under each regime with our Beckham Law Calculator. Enter your salary, compare side by side.
IRPF tax brackets (2026)
Under the general regime, Spain uses a progressive tax system. Each bracket only applies to income within that range, not your total income.
| Taxable income | Rate |
|---|---|
| Up to €12,450 | 19% |
| €12,450 - €20,200 | 24% |
| €20,200 - €35,200 | 30% |
| €35,200 - €60,000 | 37% |
| €60,000 - €300,000 | 45% |
| Over €300,000 | 47% |
These are the state (estatal) + general regional rates combined. Some autonomous communities (like Catalonia or Andalucia) adjust the regional portion, which can change the effective rate by 1-2 percentage points. On top of IRPF, Spain applies a personal minimum (minimo personal) of €5,550 that is taxed at the lowest rate and subtracted from your total tax bill, not from your income.
Key filing obligations
Spanish tax residents have several reporting requirements. Missing any of these can trigger penalties.
Modelo 100 - Annual IRPF return
Your main tax return. Due April to June. Filed through Renta Web. Covers all income: salary, freelance, rental, capital gains, dividends. Required if you earn over €22,000 from a single employer, or over €15,876 from multiple employers (when income from secondary employers exceeds €1,500). Since 2023, all autonomos must file regardless of income.
Modelo 720 - Overseas asset declaration
Annual report of foreign assets exceeding €50,000 in any category: bank accounts, securities, or real estate. Filed January 1 to March 31. Not a tax payment, just a declaration. After the 2022 reform (forced by EU court ruling C-788/19), penalties now follow general tax law (Articles 198-199 of Ley 58/2003), typically €150-€250 for late filing without prior request. The old €10,000 minimum per error is gone. Still mandatory to file. Beckham Law beneficiaries are exempt.
Modelo 151 - Beckham Law return
If you're on Beckham Law, you file Modelo 151 instead of Modelo 100. Same deadline (April-June). You report only Spanish-source income at the flat 24% rate.
Quarterly filings (autonomos only)
If you're self-employed (autonomo), you also file Modelo 130 (IRPF quarterly) and Modelo 303 (IVA quarterly) every January, April, July, and October. Use our Autonomo Tax Calculator to estimate your obligations.
Wealth tax and Solidarity Tax
Spain has two wealth-related taxes that catch many expats off guard.
Impuesto sobre el Patrimonio (Wealth Tax)
Applied to net assets above a threshold that varies by region. The state default exemption is €700,000, plus €300,000 for your primary residence. Rates range from 0.2% to 3.5%. Some regions like Madrid have a 100% rebate (effectively zero). Under Beckham Law, only Spanish assets count.
Impuesto de Solidaridad (Solidarity Tax)
A state-level tax originally introduced in 2022 as temporary, then extended indefinitely by RD-Ley 8/2023. Applies to net assets above €3 million (with the same €700,000 exempt minimum as wealth tax). Rates: 1.7% (€3M-€5M), 2.1% (€5M-€10M), 3.5% (over €10M). Designed to catch residents in regions like Madrid that rebate the regular wealth tax. Applies regardless of your autonomous community.
Double taxation treaties
Spain has double taxation treaties with 90+ countries, including the US, UK, Germany, France, and most of the EU. These treaties prevent you from paying full tax in both countries on the same income.
In practice, this usually works through a tax credit: you pay tax in both countries, then Spain gives you a credit for what you already paid abroad (or vice versa). The treaty determines which country gets primary taxing rights for each type of income (employment, dividends, pensions, etc.).
If you're on Beckham Law, treaties become less relevant since you only pay Spanish tax on Spanish-source income. Foreign income is simply not taxed in Spain.
Key tax deadlines
| Deadline | What |
|---|---|
| Jan 1 - Jan 20 | Q4 quarterly filings (Modelo 130, 303) for autonomos |
| Jan 1 - Mar 31 | Modelo 720 (overseas assets declaration) |
| Apr 1 - Apr 20 | Q1 quarterly filings for autonomos |
| Apr 8 - Jun 30 | Annual IRPF return (Modelo 100 or 151) + Wealth tax (Modelo 714) |
| Jul 1 - Jul 20 | Q2 quarterly filings for autonomos |
| Jul 1 - Jul 31 | Solidarity Tax (Modelo 718) |
| Oct 1 - Oct 20 | Q3 quarterly filings for autonomos |
Common mistakes expats make
Not filing in Spain because "my employer withholds tax abroad"
Foreign tax withholding does not replace your Spanish filing obligation. You must still file in Spain and claim a credit for foreign tax paid.
Missing the Beckham Law election window
You must apply within 6 months of registering with Social Security (Modelo 149). Miss it and you're locked into the general regime for years.
Forgetting Modelo 720
If you have over €50,000 in foreign bank accounts, investments, or property, you must declare them. The deadline is March 31, separate from your tax return.
Assuming the 183-day rule is the only test
Spending 182 days in Spain does not guarantee non-residency. If your family lives in Spain or your economic center is here, Hacienda can still classify you as resident.
Not getting an NIE before tax season
You need an NIE number to file taxes, open a bank account, and sign a work contract. Get it as soon as you arrive.
Ignoring wealth tax
Even if you live in Madrid (0% wealth tax), the Solidarity Tax still applies if your net assets exceed €3 million. This catches expats who assumed Madrid meant no wealth taxation.
What applies to you
Employed by a Spanish or foreign company
Check if you qualify for Beckham Law. If yes, apply within 6 months. If not, you'll file under the general IRPF regime. Use the Beckham Law Calculator to compare.
Freelancer or self-employed
You'll need to register as autonomo. Quarterly filings for IRPF and IVA, plus annual return. Use the Autonomo Tax Calculator to see your real take-home pay.
Digital nomad on a visa
The Spain Digital Nomad Visa qualifies you for Beckham Law. This is the best tax scenario for most remote workers: flat 24% on Spanish income, no tax on foreign income, no Modelo 720.
Frequently asked questions
How much tax do expats pay in Spain?
It depends on your regime. Under the general system, you pay progressive IRPF from 19% to 47% on worldwide income. Under Beckham Law, you pay a flat 24% on Spanish-source income only (up to €600,000). The crossover point is around €35,000 gross: below that, regular IRPF is usually cheaper because of personal allowances. Above it, Beckham Law saves money, and the gap grows with income.
Do I have to pay tax in Spain if I work remotely for a foreign company?
Yes, if you are a Spanish tax resident (183+ days per year). Spain taxes residents on worldwide income regardless of where your employer is based. Your foreign salary is taxable in Spain. A double taxation treaty can prevent you from being taxed twice on the same income.
What happens if I don't file taxes in Spain?
Penalties range from 50% to 150% of the unpaid tax, plus interest. For Modelo 720 (overseas assets), penalties now follow Spain's general tax law (Ley General Tributaria) after the 2022 reform, which struck down the previous €10,000 minimum fines per error. Spain exchanges financial information with 100+ countries through CRS, so foreign accounts are visible to Hacienda regardless.
Can I be tax resident in two countries at the same time?
Yes, under each country's domestic law you can meet both residency tests. The double taxation treaty between the two countries has "tie-breaker" rules (permanent home, center of vital interests, habitual abode, nationality) to determine which country gets primary taxing rights.
Do I need a gestor or can I file taxes myself?
You can file yourself through Renta Web if your situation is simple (single employer, no foreign assets). If you have foreign income, investments, or are on Beckham Law, a gestor or asesor fiscal is worth it. Expect to pay €150-€400 for annual tax filing.
Bottom line
Spain taxes residents on worldwide income at rates up to 47%. The single biggest decision is whether you can get on Beckham Law (flat 24%, Spanish income only). After that, it's about knowing your deadlines and not missing the Modelo 720 if it applies to you. If your situation is anything beyond a single Spanish employer, get a gestor.