🇪🇸 Spain · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Spain taxes personal income (IRPF), corporate profits and VAT (IVA), administered by the Agencia Tributaria (AEAT). Tax residents (183+ days) are taxed on worldwide income; regions set part of the personal rates.
Spain's taxes are administered by the Agencia Tributaria (AEAT): personal income tax (IRPF), corporate tax and VAT (IVA). Tax residents are taxed on worldwide income.
- The AEAT administers IRPF, corporate tax and IVA.
- Tax residents (183+ days) are taxed on worldwide income.
- IVA (VAT) applies to most goods and services at the standard rate.
Step-by-step
- 1
Determine your residency
You are generally Spanish tax-resident if you spend over 183 days in Spain or your main economic interests are there; residents pay IRPF on worldwide income, non-residents IRNR on Spanish income.
- 2
Get a tax number (NIF/NIE)
Obtain a NIF (or NIE for foreigners) to deal with the tax authority (Agencia Tributaria).
- 3
Understand the taxes that apply
Identify personal income tax (IRPF), wealth tax in some regions, VAT (IVA) for businesses, and social-security contributions.
- 4
Check the special expat regime
Qualifying incoming workers may elect the special regime (the 'Beckham Law') to be taxed as non-residents on Spanish employment income.
- 5
File the Renta declaration
File the annual income declaration (Renta) between April and June for the previous year.
- 6
Pay, keep records and get advice
Pay or receive any adjustment, keep records, and get advice on regional differences and the special regime.
Checklist
- Residency determined (183 days / economic interests)
- Tax number (NIF/NIE)
- Applicable taxes identified (IRPF, IVA, wealth tax in some regions, social security)
- Special expat regime (Beckham Law) checked
- Renta declaration filed (Apr–Jun)
- Adjustment paid/received
- Records kept
- Advice on regional differences / special regime
Official authorities
- Agencia Tributaria
National tax authority — income tax, corporate tax and IVA.
Frequently asked questions
When am I a Spanish tax resident?
Generally if you spend more than 183 days in Spain in a year, or your main economic interests are there; residents are taxed on worldwide income.
What is the Beckham regime?
A special regime letting some inbound workers be taxed as non-residents on Spanish income at a flat rate for several years, if they qualify.
How does regional tax work?
Autonomous regions set part of the income-tax scale and some other taxes, so your total rate depends on where you live.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- General Access Point (administracion.gob.es) — Central portal for Spanish public administration services
- Immigration e-Office (Extranjería) — Residence, foreigner ID (NIE/TIE) and immigration procedures
- Tax Agency (Agencia Tributaria) — Spanish income tax (IRPF) and VAT (IVA) filing
- Ministry of Foreign Affairs (visas) — Visa applications abroad and consular services