Spanish Taxes for Expats — The Honest Guide
Spain's tax system has a reputation for being complicated. It's not as bad as people fear — once you understand the rules — and there are some real opportunities (hello, Beckham Law).
Whether you'll pay tax in Spain mainly depends on one number: 183 days. Spend more than that in any calendar year and you become a Spanish tax resident — taxed on your worldwide income. Below, the rules in plain English.
Income tax rates (2026)
| Income (€) | Combined rate (approx.) |
|---|---|
| 0 – 12,450 | 19% |
| 12,450 – 20,200 | 24% |
| 20,200 – 35,200 | 30% |
| 35,200 – 60,000 | 37% |
| 60,000 – 300,000 | 45% |
| > 300,000 | 47–50% (region-dependent) |
Sub-guides
Tax residency & 183 days
How Spain decides whether you're a tax resident — and what changes when you are.
Read guideWealth tax
Region-by-region rules on Spain's controversial wealth tax.
Read guideInheritance & gift tax
How Spanish heirs and donations are taxed — and how to plan.
Read guideCapital gains tax
Rates on property sales, shares and crypto.
Read guideBeckham Law
The 24% expat regime — who qualifies, how to apply, what's exempt.
Read guideAutónomo tax
Quarterly VAT and IRPF returns for Spanish freelancers.
Read guideFrequently asked questions
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