Spain · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
When this country treats you as a tax resident
Any of: more than 183 days in the calendar year, economic centre, or family ties = resident. Beckham regime for new arrivals.
- Primary test
- Composite test
- Day threshold
- 183 days
How days are counted: More than 183 days in the calendar year, OR main economic interests, OR spouse/minor children in Spain
Also makes you resident
- Brief absences do not interrupt 183-day count (unless other-country tax cert)
Special regime: Beckham regime: first €600k wages flat 24% for 6 yrs after arrival
Tax authority: boe.es
Tax residency is decided separately from immigration status — these tests can make you a tax resident whatever visa you hold, and leaving a visa behind does not by itself end them.
Count your days against this rule Compare residency tests across countries
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 (21%).
- 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.
- 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
- 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.
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