Guides
Taxes an expat pays in Spain — the national picture
| Tax | Rate | Notes |
|---|---|---|
| General income (IRPF) — salary, self-employment, rent | ≈19% → 45–54% top marginal | Half state + half regional — the top rate depends on your comunidad (selector below). Progressive bands; personal allowance ≥€5,550. |
| Savings income (IRPF del ahorro) — dividends, interest, capital gains | 19% to €6k · 21% €6–50k · 23% €50–200k · 27% €200–300k · 28% above | National — identical in every region. |
| IVA (VAT) | 21% / 10% / 4% | Standard / reduced / super-reduced. Canary Islands use IGIC (7% standard) instead. |
| RETA (autónomo Seguridad Social) | ≈€200–590/month | Income-banded monthly quota, not a %. Deductible for IRPF. |
| Corporate tax (IS) | 25% (reduced rates for new/small cos.) | Only if you operate through an SL. |
| Wealth tax + solidarity tax | 0.2–3.5% above regional allowances | Heavily regional — some regions relieve it ≈100%, but the national "solidarity" tax still applies to large fortunes (≈€3M+). |
| Property purchase (ITP) — resale homes | ≈6–11% | Regional (new-builds pay 10% IVA + AJD instead). |
| Inheritance & gift (ISD) | Varies wildly | Regional relief can be near-total (e.g. Madrid, Andalucía close family). |
| Local — IBI, plusvalía municipal | Set by each town hall | Annual property tax; land-value gain tax when selling property. |
| "Beckham law" (inbound regime) | 24% flat to €600k, 47% above | For eligible relocating employees (6 years). Ordinary autónomos are generally NOT eligible; some digital-nomad/startup cases are. |
Your region
General-income top rates and several taxes vary by comunidad autónoma. Pick yours:
Figures are indicative (≈), compiled 2026-07 — regional budgets change them yearly. The savings/dividend scale above is national and does not vary.
These guides are general orientation, not tax advice. Rules change
(rates on these pages were last verified 2026-07-20); your accountant's filing is
authoritative.