Spain Expat Tax Checker

📋 Get the Tax Checker on your Website as an Embed Code

Calculator Code

Preview

What Does My Tax Status Mean?

I've been living in Spain since 2019, so I'm pretty familiar with the tax forms, progressive taxation and requirements. I've noticed a lot of people on social media asking for help understanding their tax status, mostly expats but also Spanish residents. I understand. Spanish bureaucracy isn't straightforward, but it might be pretty efficient in some cases. 

If you're an expat, investor, or professional earning income in Spain, our Spain Expat Tax Checker tool makes it simple to understand your tax obligations. It's designed for non-residents and those eligible for the Beckham Law, including C-level executives, engineers, athletes, and performers. It quickly assesses your tax status based on income, residency, and family circumstances.

You'll be sure to stay on the right side of the law while getting the most out of your tax benefits.

This guide and tax checker will walk you through three key scenarios: the Beckham Law for eligible professionals, tax responsibilities for EU and non-EU residents, and obligations for Spanish tax residents.

Your tax status can be affected by things like your income, where you're from, and who you live with. Our tool will show you what you need to do to stay on the right side of the taxman, saving you time, money, and stress.

Let's look at how you can make sure you're following Spanish tax rules and boosting your after-tax income!

The Criteria for Spanish Tax Residency

Are you in Spain for more than 183 days a year?

  • More than 183 days: You’re a Spanish tax resident.
  • Less than 183 days: You’re likely a non-resident for tax purposes.

Do you have a spouse or children living in Spain?

If the answer is 'yes': This may make you a tax resident, even if you’re physically absent for extended periods.

Is your income from Spain higher than income from your country of residence?

Again, if yes: You might be considered a Spanish tax resident under this criterion.

  • If You’re a Non-EU Resident

    Non-EU Residents: Taxed at a 24% flat rate on Spanish income, as they do not benefit from the lower rate applicable to EU citizens.

  • If You’re a Spanish Tax Resident

    Once you qualify as a tax resident in Spain, your income worldwide is subject to Spain's progressive tax brackets. These vary by region, so you’ll need to check the specific rates where you’re registered. Spanish residents pay more IRPF tax as income increases, while non-residents are taxed at fixed rates.

  • If You’re an EU Resident

    Non Spanish-residents who earn income in Spain are taxed at fixed rates.

    EU Residents: Generally taxed at a 19% flat rate on income derived from Spain.

1 3

Real-World Scenarios

Non-Spanish Resident, But EU Resident

If you live in an EU country but own property in Spain or receive rental income here, you'll pay tax on this Spanish income at a fixed rate. This rate is generally lower (19%) than for non-EU residents. Note that it shouldn't be higher than your income in your home country, otherwise you'll be taxed as a Spanish resident, and the tax brackets are progressive.

Non-Spanish Resident & Non-EU Resident

Let's say you're a US or UK citizen and you receive income from a Spanish source. You'll also be taxed on that income at a fixed rate, usually higher (24% flat) than for EU residents.

Spanish Resident

If you've moved to Spain and/or meet the residency criteria, you'll be taxed on your worldwide income using progressive tax brackets according to the region in which you're registered/resident. This means that income earned worldwide is aggregated and taxed at increasing rates.

The Criteria for Tax Relief Under the Beckham Law

You must be a professional in one of the following fields

  • Actor
  • Engineer
  • Scientist
  • Musician
  • Researcher
  • Football Player
  • Technical Expert
  • Basketball Player
  • C-level Executive
  • Artist or Performer
  • Professional Athlete
  • Director or Manager
  • Consultant or Advisor
  • Professor or Academic
  • Specialized Consultant or Advisor on International Assignment

No prior Spanish residency in the past 5 years

If you have lived in Spain recently (last 5 years), you can't use this option to claim tax relief under the Beckham Law.

Employed by a Spanish company

You need to be employed here, not just freelance or working for your company.

Register within six months of starting work

You must apply within half a year of beginning your role.

Are You Eligible for Beckham Law Relief?

This entitlement gives you the opportunity to avoid progressive taxation and pay as a non-resident, although you will be working here in Spain.

The backcham law eligibility allow you to pay only a flat rate of 25% on your income.

Basically, the Spanish government is trying to encourage specialists and professionals to make a significant contribution to its economy by offering tax breaks and benefits to such people.

All Countries With a Double Tax Treaty with Spain

Countries with DTAs with Spain

  1. Albania
  2. Germany
  3. Andorra
  4. Saudi Arabia
  5. Algeria
  6. Argentina
  7. Austria
  8. Australia
  9. Armenia
  10. Azerbaijan
  11. Belarus
  12. Barbados
  13. Belgium
  14. Bolivia
  15. Bosnia and Herzegovina
  16. Brazil
  17. Bulgaria
  18. Cape Verde
  19. Canada
  20. Qatar
  21. Czech Republic
  22. Chile
  23. China
  24. Cyprus
  25. Colombia
  26. South Korea
  27. Costa Rica
  28. Croatia
  29. Cuba
  30. Denmark
  31. Ecuador
  32. Egypt
  33. United Arab Emirates
  34. Slovakia
  35. Slovenia
  36. The United States
  37. Estonia
  38. Philippines
  39. Finland
  40. France
  41. Georgia
  42. Greece
  43. Netherlands
  44. Hungary
  45. India
  46. Indonesia
  47. Iran
  48. Ireland
  49. Iceland
  50. Israel
  51. Italy
  52. Jamaica
  53. Japan
  54. Kazakhstan
  55. Kuwait
  56. Letonia
  57. Lithuania
  58. Luxembourg
  59. Macedonia
  60. Malaysia
  61. Malta
  62. Morocco
  63. Mexico
  64. Moldova
  65. Nigeria
  66. Norway
  67. New Zealand
  68. Oman
  69. Pakistan
  70. Panama
  71. Paraguay
  72. Poland
  73. Portugal
  74. United Kingdom
  75. Dominican Republic
  76. Romania
  77. Russian Federation
  78. El Salvador
  79. Senegal
  80. Serbia
  81. Singapore
  82. South Africa
  83. Sweden
  84. Switzerland
  85. Thailand
  86. Trinidad and Tobago
  87. Tunisia
  88. Turkey
  89. States of the former Soviet Union (except Russia)
  90. Uruguay
  91. Uzbekistan
  92. Venezuela
  93. Vietnam

  • ✅ If your country has a DTA with Spain

    With a double taxation agreement in place, income earned in Spain may be exempt from tax in your home country, or you may be eligible for tax credits. For example, if you're from Germany, which has a DTA with Spain, you can avoid double taxation by claiming a credit for taxes paid in Spain when you file your tax return in Germany.

  • ❌ If no DTA Exists

    Without a DTA, you may still be able to claim tax credits in your home country, but these will generally be more limited. For example, someone from a country without a DTA with Spain may still pay Spanish tax on rental income here, but may have fewer exemptions or credits at home.

Main Types of Taxes for EU Residents, Non-EU Residents & Spanish Residents

1. Non-Resident Income Tax (IRNR)

Income from Spanish sources: Non-residents, whether EU or non-EU, are only taxed on income earned in Spain. This includes rental income, capital gains from the sale of Spanish property, dividends and interest.

Fixed tax rates:

  • EU residents: Generally taxed at a flat rate of 19% on income derived from Spain.
  • Non-EU residents: Taxed at a flat rate of 24% on Spanish income, as they do not benefit from the lower rate applicable to EU citizens.
  • No deductions: Non-residents generally cannot deduct expenses, with some limited exceptions for EU residents, such as property-related costs for rental income.

2. Net Wealth Tax

Applicable to assets held in Spain: Non-residents are subject to wealth tax only on assets located in Spain, such as property. Rates vary by region, but generally range from 0.2% to 3.5%.


EU vs. non-EU residents: The tax rates and structure are the same, although EU residents may find it easier to access certain allowances or exemptions.

4. Inheritance and Gift Tax

Inheritance of Spanish assets: Non-residents who receive an inheritance from a Spanish resident or from assets located in Spain are subject to inheritance and gift tax.

  • EU residents: Usually benefit from regional allowances and lower tax rates.
  • Non-EU residents: May not benefit from these allowances and may face a higher tax burden depending on the region and specific inheritance structure.

3. Capital Gains Tax

Property sales: Both EU and non-EU residents pay capital gains tax on gains from the sale of Spanish property. The rate is 19% for EU/EEA residents and 24% for non-EU residents.
Sale of other assets: Gains on other investments in Spain are taxed similarly, depending on whether the taxpayer is an EU or non-EU resident.

5. VAT (Value Added Tax)

Spain has a standard VAT rate of 21%, which applies to most goods and services for both EU and non-EU residents. There are also reduced rates of 10% for essential items such as food, health services and some tourist services, and 4% for basic necessities such as bread, milk and books.

Exemptions: Non-EU tourists may be eligible for VAT refunds on certain purchases when they leave Spain, allowing them to reclaim the VAT paid on eligible items.

6. Spain’s Personal Income Tax (IRPF)

The IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain's personal income tax for residents. It applies to income earned by residents worldwide and is structured with progressive rates, meaning that as income increases, the tax rate applied to additional income increases.

These progressive rates are updated periodically and may vary slightly depending on the Autonomous Community in which you reside.

The IRPF rate is divided into annual income tax brackets, each with its own rate:

  • Up to €12,450: 19%.
  • 12,451 to 20,200: 24%.
  • 20,201 to 35,200: 30%.
  • 35,201 to €60,000: 37%.
  • From €60,001 to €300,000: 45%.
  • Over €300,000: 47%.

These rates apply to general taxable income, which includes income from employment, pensions and some capital gains, and are calculated progressively, meaning that each portion of income within a bracket is taxed at the specific rate for that bracket.

Regional differences
Spain's 17 autonomous regions have some flexibility to adjust these rates slightly, often resulting in minor variations. Here you can find the latest tax brackets for all 17 Spanish Autonomous Communities.

For example, regions such as Catalonia and Andalusia may have different rates or add additional brackets, while regions such as Madrid may offer deductions or rebates, particularly for families and homeowners.

You may be interested in

1 3