Spain Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
Progressive rates 19-28% on capital gains
Wealth & Inheritance
Special Regimes
Practical Notes
High tax burden varies by region. Beckham Law attractive for high-earning expats. Wealth tax applies.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Beckham Law for individuals
- ZEC Canary Islands 4%
- Patent Box
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in Spain?
Spain has a top personal income tax rate of 47-54%. The tax structure is: Progressive 19-47% state + regional variations (up to 54% in some regions). See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Spain?
Spain uses a worldwide system for foreign income. Spanish residents taxed on worldwide income; foreign tax credits available
What are the residency requirements for Spain?
Tax residency in Spain generally requires 183 days of physical presence. 183 days or center of vital interests or principal place of business. Always verify current rules with official sources.
Is there a wealth tax in Spain?
Yes, Spain does have a wealth tax. Wealth tax 0.2-3.5% on net assets; temporary solidarity tax 1.7-3.5% for >ā¬3M
What is the corporate tax rate in Spain?
The corporate tax rate in Spain is 25%. 25% standard rate; 15% for new companies first 2 years; 30% for credit institutions