Spain Tax Guide for Expats - 2026
IRPF brackets, Beckham Law, Modelo 720, and the complete tax picture for anyone relocating to Spain. Updated for 2026 fiscal year. Pair this with our cost of living guide and relocation services team.
Are you a Spanish tax resident?
Five short steps. Indicative only - book a 30-minute consult for the real picture.
Residency basics
Are your spouse or minor children resident in Spain?
Is your centre of economic interests in Spain?
Have you been a Spanish tax resident in any of the last 5 years?
Are You a Spanish Tax Resident?
183-Day Rule
If you spend more than 183 days in Spain during any calendar year, you are automatically a tax resident. Temporary absences count unless you can prove tax residency elsewhere.
Centre of Economic Interest
If the core of your economic activities or employment is in Spain, you may be considered a resident regardless of physical presence.
Habitual Residence
If your spouse and dependent children live in Spain, you are presumed resident unless proven otherwise.
When Residency Starts
Residency starts the day you arrive. Spain does not offer a split-year treatment - one day over 183 means full-year liability.
Once resident, you declare your worldwide income and gains. Plan before you cross the 183-day threshold. US citizens face additional FATCA and FBAR reporting; UK movers should check the Spain-UK double tax treaty before filing.
IRPF Tax Brackets 2026
Combined national + regional (Valencia) rates for general income.
Beckham Law comparison: Under the Beckham Law (special expat regime), qualifying arrivals can opt into a flat 24% rate on income up to €600,000 for the first six tax years, instead of the progressive scale above. Read the full Beckham Law guide ->
IRPF Calculator (Personal Income Tax)
Estimate your Spanish personal income tax with the 2026 progressive brackets and compare it side-by-side with Beckham Law if you qualify. Single filer, employment income only.
Your total taxable income before any tax. Spanish salaries are normally paid in 14 cheques, but the annual figure is what matters here.
Each dependent gives a personal allowance bonus. Kept simple here - actual deduction depends on age and shared custody.
Beckham Law applies to qualifying employees recruited to work in Spain (and DNV holders) for the first 6 tax years. 24% flat on income up to EUR 600,000.
Your IRPF Picture
Beckham saves you
Estimate, not a quote
Single filer, employment income only, no Beckham election filed yet. Does not include Social Security retentions, regional deductions beyond the headline scale, capital gains, or savings income (which has its own brackets). Talk to a Spanish tax advisor before relying on this for any planning.
Sources
- -Combined state + Comunidad Valenciana IRPF brackets 2026 - Ley 35/2006 (national tranches, Articulos 63-65) and Generalitat Valenciana Ley 13/1997.
- -Beckham Law (Regimen Especial) 24% flat rate to EUR 600K - Articulo 93 Ley 35/2006.
- -Personal allowance and dependent bonuses (minimo personal y familiar) - Articulos 56-61 Ley 35/2006.
- -AEAT 2026 IRPF instructions and Modelo 100 calculation rules.
Want a real Beckham vs IRPF projection?
We work with bilingual tax advisors who file Modelo 149 (Beckham election) and run side-by-side scenarios for your specific contract and bonuses.
The Beckham Law - Special Expat Tax Regime
Officially: Régimen Especial de Trabajadores Desplazados. Available to employees and directors recruited to work in Spain (not autónomos initially).
Who qualifies
Employees recruited to work in Spain. Directors of a Spanish company (max 25% ownership). Digital Nomad Visa holders.
The rate
24% flat rate on income up to €600,000. 47% on amounts above. No wealth tax under Beckham.
How to elect
File Modelo 149 within 6 months of arriving in Spain. The election is irrevocable for the year it's made.
Example: You earn €80,000/year as an employee recruited from abroad. Under normal IRPF you'd pay ~€22,000 in income tax. Under Beckham Law: €80,000 × 24% = €19,200. You save €2,800/year for up to six years.
Registering as Autónomo (Self-Employed)
If you work as a freelancer or run your own business in Spain, you must register as an autónomo with the Seguridad Social and Hacienda. Read our full autónomo guide for the registration walkthrough.
Tarifa Plana (New Autónomos)
New autónomos in 2026 pay a reduced social security rate of €87/month for the first 12 months, extendable to another 12 months if income stays below SMI.
When to Register
You must register before starting activity. Late registration means paying full monthly contributions retroactively.
2026 Social Security Contributions by Income
| Net Monthly Income | Contribution Base | ~Monthly Payment |
|---|---|---|
| < €670/mo | €225.27 | ~€80* |
| €670 - €900/mo | €357.86 | ~€128 |
| €900 - €1,166/mo | €461.67 | ~€165 |
| €1,166 - €1,760/mo | €635.66 | ~€228 |
| €1,760 - €2,590/mo | €875.55 | ~€314 |
| €2,590 - €3,620/mo | €1,086.99 | ~€390 |
| > €3,620/mo | €1,629.30 | ~€585 |
IVA (VAT) for Autónomos
Standard IVA rate is 21% (reduced 10% for some services). You charge IVA on invoices and deduct IVA on business expenses. You file Modelo 303 quarterly and Modelo 390 annually.
Autonomo Cuota Calculator
Find your monthly Seguridad Social contribution as a self-employed worker. The 2026 scale is income-based - move the slider to your real monthly net income and see exactly what the social security cuota will be.
This is your monthly profit, not gross revenue. The Seguridad Social uses your declared rendimientos netos to set the bracket.
New autonomos pay a flat EUR 87/month for the first 12 months instead of the bracket cuota. Can be extended another 12 months if net income stays below the SMI.
If your clients are Spanish businesses, they retain 15% IRPF (7% in your first 2 years) on each invoice. This is a prepayment of your annual income tax - not an extra cost.
Your Monthly Picture
Estimate, not a quote
Based on the published 2026 contribution scale (RDL 13/2022 phase-in). Take-home does not include deductible expenses, regional IRPF variations, IVA collected from clients, or year-end IRPF reconciliation. Talk to a Spanish gestor for a binding number.
Sources
- -Real monthly net income contribution scale - Real Decreto-ley 13/2022, Disposicion final cuarta, year 2026 figures.
- -Tarifa Plana EUR 87/month and 12+12 month extension for new autonomos - Ley 6/2017 as amended by RDL 13/2022.
- -IRPF retention rates for autonomo invoices (15% standard, 7% first 2 years) - Articulo 95 Reglamento IRPF (RD 439/2007).
- -Seguridad Social official cuota tables 2026 - Tesoreria General de la Seguridad Social.
Want a real income projection or help registering as autonomo?
We work with bilingual gestorias who handle Modelo 036/037, monthly cuota direct debit, quarterly IVA, and year-end IRPF for expat freelancers.
Modelo 720 - Foreign Assets Declaration
Spanish residents must declare foreign assets exceeding €50,000 in any category: bank accounts, investments, or real estate. Since Law 5/2022 (post-ECJ ruling) the old per-data-point fines are gone and penalties now mirror standard tax-info rules. See the full Modelo 720 guide for the 2026 window, thresholds and post-ECJ penalty regime.
Bank Accounts
Any account outside Spain where you hold > €50,000 (alone or jointly). Report balance, bank details, and representative.
Investments & Securities
Shares, bonds, mutual funds, life insurance, and pension plans held in foreign institutions exceeding €50,000.
Real Estate
Any property abroad with a value over €50,000. Report acquisition value and purchase date.
Deadline: March 31 each year
Modelo 720 is filed annually. If values increase by more than €20,000 compared to the previous declaration, you must update. Penalties for non-compliance are severe: €5,000 minimum, plus percentage-based fines.
Key Tax Forms for Expats
Census and Tax Registration
Register with AEAT and obtain your NIF or NIE tax identifier before any tax filing.
Annual IRPF Return
Annual personal income tax return for Spanish tax residents.
Beckham Law Election
Required to opt into the Beckham regime within the legal filing window.
Non-Resident Tax (IRNR)
Used by non-residents for specific Spanish-source income, including property.
Quarterly IVA Return
Quarterly VAT filing for aut?nomos and VAT-registered businesses.
Annual Third-Party Operations
Declaration of transactions above the legal threshold with the same counterparty.
Annual IVA Summary
Year-end VAT summary that reconciles quarterly Modelo 303 filings.
Foreign Assets Declaration
Mandatory declaration for qualifying overseas assets above the legal threshold.
Spanish Tax Forms - Quick Reference
Hacienda (Spain's Agencia Tributaria) runs dozens of forms - the famous Modelos. Here are the ones an expat, employee, autonomo or company director will actually meet, grouped by use case. Deadlines are recurring windows, not fixed dates: always cross-check the official calendar at sede.agenciatributaria.gob.es before filing.
Census and registration
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 030 | Census Declaration | Anyone with NIE or NIF registering, moving or updating personal tax data | No fixed date (event-driven) | First form to file once your NIE is in hand. |
| 036 / 037 | Economic activity registration (alta censal) | Autonomos and companies before any economic activity; 037 is the simplified version | Before activity starts | 037 is enough for most autonomos without intra-EU VAT. |
Personal income tax (IRPF)
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 100 | Annual IRPF return (the Renta) | All tax residents (unless on Beckham) | Approx. April 6 to June 30 | Most resident expats must file even with modest income. |
| 130 | Quarterly IRPF prepayment (direct estimation) | Autonomos under direct estimation | April / July / October / January, days 1-20 | May be exempt if more than 70% of revenue is already withheld via Modelo 111. |
| 131 | Quarterly IRPF prepayment (modules) | Autonomos under objective estimation (modules) | April / July / October / January, days 1-20 | Flat-rate regime limited to specific activities (taxis, small retail, etc.). |
| 111 | Quarterly withholding declaration | Employers and autonomos withholding IRPF on salaries or freelancer invoices | April / July / October / January, days 1-20 | Annual recap is Modelo 190. |
| 190 | Annual summary of withholdings | Same filers as Modelo 111 | January 1-31 | Must reconcile exactly with the four quarterly 111s. |
| 145 | Employee personal data form to employer | Employees (internal form, not filed with Hacienda) | On hire and at any family change | Drives the withholding rate on your payslip. |
| 149 | Beckham Law election | Eligible new arrivals (employees and certain directors) | Within 6 months of starting Spanish activity | Hard cut-off: miss the window and you lose Beckham for that posting. |
| 151 | Annual Beckham declaration | Beckham regime beneficiaries | Approx. April 6 to June 30 | Replaces Modelo 100 while you are under Beckham. |
| 115 | Quarterly withholding on commercial rents | Tenants of offices or commercial premises | April / July / October / January, days 1-20 | 19% withheld on the rent excluding VAT and paid to Hacienda. |
| 180 | Annual summary of Modelo 115 | Same filers as Modelo 115 | January 1-31 | Must reflect the sum of the four quarterly 115s. |
VAT (IVA)
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 303 | Quarterly VAT return | VAT-registered autonomos and companies | April / July / October days 1-20, and January 1-30 for Q4 | The autonomo workhorse: never miss it. |
| 309 | Non-periodic VAT | Non-VAT-registered persons doing a one-off taxable transaction | Per transaction | Typical case: occasional intra-EU acquisition by a private buyer. |
| 349 | Intra-EU operations | Autonomos and companies doing B2B sales or purchases inside the EU | Monthly or quarterly depending on volume | Requires being on the ROI (VIES register). |
| 369 | OSS / IOSS one-stop shop | Sellers of digital services to EU consumers | Quarterly | Avoids registering for VAT in every EU country. |
| 390 | Annual VAT summary | Same filers as Modelo 303 | January 1-30 | Must match the sum of the four quarterly 303s. |
Corporate tax
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 200 | Annual corporate tax return | All Spanish companies (SL, SA, etc.) | July 1-25 (within 25 days of the 6-month mark after fiscal year end) | Filed even at a loss. |
| 202 | Quarterly corporate tax prepayment | Companies above the legal turnover threshold | April / October / December, days 1-20 | Three prepayments per year, not four. |
| 220 | Consolidated corporate tax | Tax-consolidated groups | Same window as Modelo 200 | Rarely relevant to most expats. |
| 232 | Related-party transactions | Companies with intra-group transactions above the thresholds | Annual, November | Specifically targets expat-owned SLs invoicing a foreign parent. |
Non-residents
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 210 | Non-Resident Income Tax (IRNR) | Non-residents earning Spanish-source income (rentals, capital gains on Spanish property, etc.) | Quarterly for ongoing rentals; annual or per-event otherwise | Many expat landlords who left Spain still owe this filing. |
| 213 | Non-resident capital gains on property | Non-residents disposing of Spanish property | Annual, or within 4 months of the sale | Buyer withholds 3% via Modelo 211; the 213 settles the balance. |
Wealth, property and inheritance
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 600 | Transfer Tax (ITP) and Stamp Duty (AJD) | Buyers of second-hand property or signers of taxable notarial deeds | Within 30 working days of the transaction | In Valencia, ITP is around 10% of the purchase price. |
| 650 | Inheritance and Gift Tax | Heirs and donees | Within 6 months of death (one extension possible) | The Comunidad Valenciana offers large allowances between close relatives. |
| 714 | Wealth Tax (Patrimonio) | Residents above the regional threshold (Comunidad Valenciana threshold is EUR 500,000 in 2026, plus a separate primary residence allowance; verify with the regional tax office) | Filed alongside Modelo 100 | Under Beckham, foreign-located assets are out of scope. |
Foreign assets (the expat minefield)
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 720 | Declaration of foreign-held assets | Tax residents whose foreign accounts, securities or property exceed EUR 50,000 in any one category | January 1 to March 31 | Penalties were softened after the 2022 CJEU ruling, but the obligation still stands. |
| 721 | Foreign cryptocurrency holdings | Residents with more than EUR 50,000 in crypto on platforms outside Spain | January 1 to March 31 | Separate from Modelo 720: same threshold and window, dedicated form. |
| 172 / 173 | Crypto declarations by Spanish exchanges | Spain-based VASPs, not individuals | Annual | As an end user you do not file these. |
Other
| Modelo | Name | Who files | Deadline | Watch out |
|---|---|---|---|---|
| 347 | Annual third-party operations | Autonomos and companies above EUR 3,005.06 with the same counterparty | February 1-28 | Mismatches between your 347 and the counterparty's often trigger audits. |
How to file these Modelos
- Almost everything is filed online at sede.agenciatributaria.gob.es using Cl@ve PIN, a digital certificate or DNIe. The digital certificate is the smoothest option for autonomos filing often.
- For an in-person appointment at the Agencia Tributaria you need a cita previa. Slots disappear fast during peak IRPF season (April-June): book the day they open.
- Most autonomos hand it all to a gestor or gestoria. Budget EUR 60 to 120 per month for full handling of Modelos 303, 130, 111 and 390. It is usually cheaper than one late-filing penalty.
Spanish Tax Calendar 2026
Jan
- Modelo 303 (Q4 IVA)
- Modelo 390 (annual IVA summary)
- Modelo 347 (annual operations)
Mar
- Modelo 720 foreign assets declaration - deadline March 31
- Modelo 347 final filing period
Apr
- Modelo 303 (Q1 IVA)
- IRPF filing window opens
Jun
- Modelo 100 (annual IRPF) - deadline June 30
- Pay or direct-debit outstanding tax
Jul
- Modelo 303 (Q2 IVA)
Oct
- Modelo 303 (Q3 IVA)
Corporate Tax Calculator (Sociedades)
If you run a Spanish SL or SA, this estimates your Impuesto sobre Sociedades. Adjust your annual profit and pick the regime that applies to your company. Personal IRPF is not included here - this is corporate tax only.
Your accounting profit after deductible expenses, before corporate tax.
Don't forget IVA
IVA (VAT, usually 21%) is filed quarterly via Modelo 303 separately from corporate tax. It is collected from your customers and remitted to AEAT - it is not part of your corporate tax bill.
Your Estimate
Spanish companies pay 3 advance payments (April, October, December) of roughly 18% of the previous quota each. The figure here is an indicative average per payment.
Estimate, not a quote
This is a 2026 estimate of your nominal IS liability. It does not include deductions (R&D, hiring incentives, reinvestment), tax credits, loss carryforwards, or transfer pricing adjustments. For a binding number, work with a Spanish gestor or tax advisor.
Sources
- -General 25% IS rate and small-entity 23% rate - Ley 27/2014 del Impuesto sobre Sociedades and Ley 31/2022 (PGE 2023).
- -15% rate for new companies (first 2 profitable years) - Articulo 29.1 Ley 27/2014.
- -15% rate for certified startups (up to 4 years) - Ley 28/2022 de Startups, Articulo 7.
- -Modelo 202 advance payment regime - Articulos 40-41 Ley 27/2014, AEAT instructions 2026.
Want a real corporate tax projection for your SL?
Our partner gestoria team handles SL setup, corporate filings, payroll and quarterly Modelos. We'll run a real number for your specific profit forecast.
Paying yourself a salary? Once Sociedades has taxed your SL profits, the salary or dividends you draw still hit your personal IRPF. Run that net through the IRPF calculator above to see the all-in tax bill, Beckham and progressive scenarios included.
Inheritance Tax Calculator (ISD Valencia)
Spain's inheritance tax (Impuesto sobre Sucesiones y Donaciones) is set by region. Valencia applies a 99% bonification for direct family heirs since 2023, which makes a huge difference. Pick your kinship group and see what you'd actually owe.
The net value of what you inherit, after debts and shared assets are deducted. Each heir is taxed individually on their portion.
Your Estimate
compared to the national baseline without regional benefits.
Estimate, not a quote
ISD is one of the most situation-dependent taxes in Spain. The 99% bonification, allowances, and multipliers depend on residency, beneficiary age, pre-existing wealth, asset type (e.g. principal residence and family business get extra reductions), and the year of death. This estimate uses the standard Valencia 2026 rules - for a real number, work with a Spanish ISD specialist.
Sources
- -National progressive ISD scale (7.65% to 34%) and kinship multipliers - Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones, Articulos 21-22.
- -Comunidad Valenciana 99% bonification for Groups I-II - Decreto-ley 6/2023 de la Generalitat Valenciana (later consolidated into Ley 13/1997).
- -Valencia regional reductions and personal allowances - Ley 13/1997 de Tributos Cedidos, Articulos 10-12.
- -AEAT and Generalitat Valenciana 2026 ISD instructions and Modelo 650.
Worried about a future inheritance in Spain?
We coordinate with Spanish ISD specialists who help expat families plan ahead - donations, life insurance, will structures - so the 99% bonification and other reliefs actually apply.
Heirs taxed twice? Inheritance is one event. The income that inherited assets generate after the transfer is annual IRPF. See your IRPF projection in the calculator above for an honest picture of post-inheritance cash flow.
Country-Specific Considerations
US Citizens
- US citizens remain subject to IRS worldwide taxation regardless of Spanish residency.
- Spain-US tax treaty helps avoid double taxation - foreign tax credits apply.
- FBAR and FATCA reporting requirements still apply to Spanish accounts.
- Social Security totalisation agreement exists - you don't double-pay.
UK Citizens
- Post-Brexit, UK citizens need a visa for stays over 90 days.
- UK-Spain double taxation treaty remains in effect.
- UK state pension is taxable in Spain if you are a Spanish resident.
- S1 form from the UK can provide Spanish healthcare coverage.
Australian & Canadian Citizens
- Australia and Canada both have double taxation treaties with Spain.
- Working holiday visas do not automatically grant tax residency.
- Superannuation / RRSP income may have special treatment - consult a gestor.