v256.0 · tax residency · ES · verified 2026-04
Spain tax residency
Rules that determine when you become tax-resident in Spain, the headline rates, and any HNW or expat special regime that softens the standard system.
Threshold
183 days/year
Taxation basis
worldwide (Beckham Law election option)
Top marginal rate
47% national + regional add-ons (Madrid 45.5%, Catalonia 50%, Valencia 54%)
Capital gains
19% up to €6K, 21% to €50K, 23% to €200K, 27% to €300K, 28% above €300K
Special regime: Beckham Law (Régimen Fiscal Especial para Trabajadores Desplazados)
Available to qualifying inbound expats who haven't been Spanish-resident in past 5 years (raised from 10 in 2023). Flat 24% on Spanish employment income up to €600K, 47% above. Foreign-source income generally exempt. 6-year duration (year of move + 5). Tightened 2024 — applies more strictly to digital nomads, entrepreneurs, qualifying directors.
Rate landscape
| Dividends tax | Same brackets as CGT (19-28%) |
| Exit tax | Yes — applies to unrealized gains on holdings >€4M or >25% stake when leaving |
| Tax treaty network | 95+ jurisdictions |
| CRS (automatic info exchange) | Active since 2017 |
Recent regime changes (2023-2026)
2023: Beckham regime expanded to digital nomads + remote workers + entrepreneurs. 2025: Wealth tax replaced by Temporary Solidarity Tax on Large Fortunes (1.7-3.5% above €3M net worth). Asturias + Andalucía abolished wealth tax; Madrid never had it (100% rebate).
Strengths
- Beckham flat 24% saves significantly vs progressive rates on high salaries
- EU passport route after 10 years residence (5 for Sephardic Jews, Latin Americans, Philippines)
- Lifestyle, climate, infrastructure, healthcare top-tier
- 95+ tax treaty network — among Europe's largest
Drawbacks
- Regional wealth tax / solidarity tax adds friction for HNW
- Top marginal 47-54% once you exit Beckham
- Beckham doesn't cover dividends/capital gains from non-Spanish sources fully
- Modelo 720 foreign-asset reporting penalties severe (EU Court ruled some illegal 2022, but successor obligation remains)
Top cities for tax-residency seekers
Madrid Barcelona Valencia Málaga Seville Palma de Mallorca
Source: official Spain tax authority page · Last verified 2026-04
See also: full Spain country profile · full tax-residency atlas