Tax advice for individuals and businesses: income tax, VAT, transfer pricing and tax dispute resolution.
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Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
Browse our verified directory of law firms across Spain's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsSpain's main taxes are governed by the Ley del IRPF (Ley 35/2006) for individuals, Ley IS (Ley 27/2014) for companies, and Ley del IVA (Ley 37/1992). Non-residents use the LIRNR (RDLeg 5/2004). The Agencia Tributaria (AEAT) administers all national taxes.
| Base liquidable (€) | State Rate | Madrid Auton. Rate | Cataluña Auton. Rate | Combined (Madrid) |
|---|---|---|---|---|
| €0 – €12,450 | 9.5% | 8.5% | 10.5% | 18% |
| €12,451 – €20,200 | 12% | 9% | 12% | 21% |
| €20,201 – €35,200 | 15% | 11.2% | 15% | 26.2% |
| €35,201 – €60,000 | 18.5% | 13.3% | 18.5% | 31.8% |
| €60,001 – €300,000 | 22.5% | 20.5% | 21.5% | 43% |
| Above €300,000 | 24.5% | 22.5% | 25.5% | 47% |
CCAA rates vary — Madrid is the most favourable (lower autonomous rates); Cataluña and Valencia among the highest. The final effective rate also depends on personal and family allowances (mínimo personal: €5,550).
| Tax | Rate(s) | Law | Note |
|---|---|---|---|
| IS (Impuesto sobre Sociedades) | 25% / 15% (new co. 2yr) | Ley 27/2014 | 23% for SMEs with turnover <€1M (from 2023) |
| IVA (standard) | 21% | Ley 37/1992 | 10% (food cooked, tourism); 4% (basic food, books); 0% Canarias IGIC |
| IRNR (non-residents, EU/EEA) | 19% | RDLeg 5/2004 | 24% for non-EU/EEA; 19% on dividends/interest (all) |
| Impuesto sobre Patrimonio (Wealth Tax) | 0.2%–3.5% (state scale) | Ley 19/1991 | Madrid: 100% bonificación (effectively 0%); Cataluña: full rate. Net assets >€700k threshold. |
| Impuesto Solidaridad Grandes Fortunas | 1.7%–3.5% | Ley 38/2022 | Applies to net assets >€3M — supplements Patrimonio; Madrid residents cannot avoid via bonificación |
| ISD (Sucesiones y Donaciones) | 0%–81.6% (varies by CCAA) | Ley 29/1987 | Madrid/Andalucía: near 0% for direct relatives; Cataluña: significant rates |
Modelo 720 (Ley 7/2012 — disposición adicional 18ª NFGT) requires Spanish tax residents to declare overseas assets (bank accounts, investments, real estate) above €50,000 per category. Annual declaration in March. Penalties after ECJ C-788/19 (2022) struck down disproportionate sanctions — now: €1,500/item late (was €5,000); €10,000/item omitted (was unlimited + 150% fine).
Ley Beckham / Régimen especial impatriados (LIRNR art. 93): Pay 24% IRNR flat on Spanish income (not progressive IRPF) for 6 years. Available to: employees with Spanish employer, digital nomads (Ley 28/2022), and teleworkers for foreign company. Apply via Modelo 149 within 6 months of arriving.
