Income Tax in Spain 2026 - Guide by Pellicer & Heredia Tax Advisors
Tax residence in Spain: more than 183 days during the calendar year or economic interests in the country
Spain taxes residents on their worldwide income and non-residents only on Spanish-source income. You are usually tax resident in Spain if you spend more than 183 days in the country during the calendar year, have your main economic interests in Spain, or your spouse and minor children habitually live in Spain. The Spanish income tax return, Form 100, is normally filed between April and June of the following year.
Moving to Spain often changes much more than your immigration status. A Non-Lucrative Visa, Digital Nomad Visa, property purchase, retirement plan or executive relocation can also make you part of the Spanish tax system. Our tax advisors help international clients review residence, foreign income, treaty relief and filing obligations before submitting their return to the Spanish Tax Agency.
Reviewed by Guillermo Romano Ortiz , International Tax Advisor at Pellicer & Heredia firm.
- Member of the Alicante Association of Administrative Managers
- Languages: English and Spanish
- Last updated: Jun 2026.
Do you need professional help to prepare and file your tax return in Spain?
We handle the preparation and filing of your tax return with the Tax Agency, applying all available tax deductions and ensuring compliance with current regulations. Furthermore, we advise you throughout the entire process to ensure your return is accurate, efficient, and tailored to your specific tax situation.
Key facts about the income tax return in Spain
Tax year
Calendar year: 1 January to 31 December.
Spain does not generally split tax residence by part-year when a person changes residence.
Resident taxpayer
Taxed under IRPF on worldwide income.
Foreign pensions, salaries, dividends, interest and gains may need to be declared.
Non-resident taxpayer
Taxed under IRNR only on Spanish-source income.
Often relevant for non-resident property owners and Form 210.
Tax residence test
More than 183 days in Spain, main economic interests in Spain, or family presumption.
This is the first issue to analyse before filing.
Main form for residents
Form 100.
Annual Spanish income tax return.
2025 filing campaign
8 April to 30 June 2026 for 2025 income.
Dates should be updated every year.
General filing threshold
EUR 22,000 from one payer; EUR 15,876 in several cases such as multiple payers or income not subject to Spanish withholding.
Expats often file even when they believe they are below the threshold.
General income rates
Progressive. Common combined scale ranges from 19% to 47%, depending on region and circumstances.
Autonomous Community rates can change the final result.
Savings income rates
19%, 21%, 23%, 27% and 30% depending on bracket.
Applies to dividends, interest and many capital gains.
Double taxation
Treaties may allocate taxing rights or allow Spanish deductions for foreign tax paid.
Critical for US, Canadian, UK, Dutch and German residents.
Related obligations
Form 720, Wealth Tax and Beckham Law review may be needed separately.
Income tax is part of a wider expat tax map
Spanish income tax for foreign residents
Spanish income tax, known as IRPF, is the personal income tax paid by individuals who are tax resident in Spain. For international clients, the key issue is not only how much tax is due, but whether Spain considers them resident for the whole calendar year and how their foreign income must be reported.
If you are resident in Spain, the Spanish Tax Agency may require you to declare worldwide income, including employment income, pensions, rental income, dividends, interest, investment gains and other income obtained outside Spain. If you are not resident, you are generally taxed only on Spanish-source income, normally through the Non-Resident Income Tax system.
At Pellicer & Heredia, we help expats, retirees, digital nomads, investors and international families understand their filing obligations before submitting the Spanish income tax return. Our work includes tax residence analysis, foreign income review, treaty relief, deductible expenses, regional deductions and coordination with related obligations such as Wealth Tax, 720 Form or Beckham Law.
When do you become tax resident in Spain?
A person is usually considered tax resident in Spain when any of the main residence criteria are met during the calendar year. The most familiar rule is the 183-day test, but it is not the only test. Spain may also consider you tax resident if your main economic interests are located in Spain or if your spouse and dependent minor children habitually live in Spain, unless you can prove otherwise.
The 183-day rule
If you spend more than 183 days in Spanish territory during the calendar year, you will normally be treated as Spanish tax resident. Sporadic absences may count as Spanish days unless you prove tax residence in another country. This rule is especially important for retirees, remote workers and families who travel frequently between Spain and their country of origin.
Main economic interests
You may also become tax resident in Spain if the core or base of your economic interests is located in Spain, directly or indirectly. This can involve employment, business activity, investments, management of assets, professional activity or a combination of personal and economic factors. A formal review is advisable when your income or assets are divided between Spain and another country.
Family presumption
Spanish rules may presume tax residence when the spouse who is not legally separated and dependent minor children habitually reside in Spain. This presumption can be challenged with evidence, but it should not be ignored. It often affects families where one spouse travels for work while the family home is in Spain.
Resident vs non-resident income tax
The difference between resident and non-resident taxation is central. A Spanish tax resident is subject to IRPF and generally declares worldwide income. A non-resident is subject to IRNR and normally declares only Spanish-source income, such as rental income from a Spanish property, imputed income from a second home, certain pensions, dividends or capital gains from Spanish assets.
Main tax
IRPF – Personal Income Tax
IRNR – Non-Resident Income Tax
Income scope
Worldwide income
Spanish-source income
Main form
100 Form
Form 210 in many cases
Tax year
Calendar year
Depends on income type and filing period
Typical expat example
Retiree living in Spain more than 183 days, DNV holder working remotely from Spain, family settled in Spain.
Foreign owner of a Spanish holiday home, seller of Spanish property, landlord without Spanish tax residence.
Many international clients make the mistake of assuming that immigration residence and tax residence are the same. They are related, but they are not identical. A residence permit can allow you to live in Spain, while tax residence depends on time spent, family ties, economic interests and treaty analysis.
What income must be declared in Spain?
Once tax residence has been confirmed, the next step is to classify income correctly. Spanish income tax distinguishes between general income and savings income. Classification affects tax rates, deductions, treaty analysis and the way the return is prepared.
Employment income and pensions
Employment income includes salaries, bonuses, benefits in kind and many forms of remuneration. Pensions and similar benefits also need careful review, especially when paid from the United States, Canada, the United Kingdom, the Netherlands or another country. The relevant double taxation treaty may determine where the income can be taxed and how double taxation is relieved.
Rental income and real estate
Rental income from Spanish or foreign property may need to be included in the Spanish return. Expenses, depreciation, mortgage interest, management costs and the location of the property can affect the final result. Owners of several properties should also review Wealth Tax, imputed income and possible local taxes.
Dividends, interest and investment income
Bank interest, dividends, investment funds, brokerage accounts, bonds, annuities and many capital gains normally fall within the savings income category. Foreign withholding tax, currency conversion and treaty relief must be checked before filing, especially for US brokerage accounts, Canadian investments, Dutch portfolios or UK ISAs.
Self-employment and business income
Freelancers, consultants, directors and business owners require a separate review. Income may be treated as professional activity, employment income, dividends or director remuneration depending on the structure. Digital Nomad Visa holders and remote consultants should also confirm whether Beckham Law or another planning route is available.
Capital gains
Capital gains can arise from selling property, shares, funds, cryptocurrency, business interests or other assets. Spain may tax the gain differently depending on the asset, the taxpayer residence status, the treaty position and the dates of acquisition and sale. Property sales often require a separate capital gains review before the annual tax return is filed.
Income tax rates in Spain
Spanish income tax is progressive. The final tax payable depends on the type of income, the Autonomous Community of residence, personal and family circumstances, deductions, allowances and treaty relief. The table below should be presented as an indicative guide and reviewed annually.
General taxable base
Up to EUR 12,450
EUR 12,450 – EUR 20,200
Rates are progressive: only the income within each bracket is taxed at that rate.
EUR 20,200 – EUR 35,200
Los tipos autonómicos pueden modificRegional rates can change the final result.ar el resultado final.
EUR 35,200 – EUR 60,000
Relevant for executives, professionals and pensioners with higher income.
EUR 60,000 – EUR 300,000
High-income residents should review deductions and treaty relief.
Over EUR 300,000
47% or higher depending on region
Some Autonomous Communities can increase the effective top rate.
Savings income
Up to EUR 6,000
19 %
Interest, dividends and many investment gains.
EUR 6,000 – EUR 50,000
21 %
Portfolio income and realised capital gains.
EUR 50,000 – EUR 200,000
23 %
Higher investment income.
EUR 200,000 – EUR 300,000
27 %
Over EUR 300,000
Más de 300.000 €
30 %
High-value portfolio gains or distributions.
When file 100 From?
Spanish tax residents file their annual income tax return using 100 Form. The filing campaign normally runs from April to June of the year following the income year. For example, the 2025 income tax return campaign runs from 8 April to 30 June 2026. These dates should be checked and updated every year.
Documents usually needed
Before preparing the return, it is advisable to collect Spanish tax data, employment certificates, pension statements, rental income records, bank interest, dividend statements, brokerage reports, capital gains calculations, mortgage information, deductible expenses, foreign tax paid, certificates of residence and details of any foreign assets that may trigger 720 Form or Wealth Tax reporting.
Filing thresholds
Not everyone is required to file, but many expats should not rely only on the general salary threshold. As a general reference, employment income up to EUR 22,000 from one payer may not require filing in some cases. The threshold can fall to EUR 15,876 in cases such as multiple payers, income not subject to Spanish withholding or fixed withholding situations. Foreign pensions, foreign salaries, investment income, rental income or a refund request can change the analysis.
Review before filing
The Spanish Tax Agency may pre-fill data, but foreign income and treaty relief are often not automatically complete. A draft return should be reviewed before submission, especially where the taxpayer moved to Spain during the year, receives income from another country, sold investments, owns property abroad or has applied for Beckham Law.
How to file your Spanish income tax return step by step
For expats and foreign residents, filing income tax in Spain requires more than submitting an annual form. The process starts with confirming tax residence, identifying Spanish and foreign income, reviewing treaty protection and applying the correct national and regional rules before filing 100 Form with the Spanish Tax Agency.
Step 1 - Confirm your tax residence.
Review days spent in Spain, economic interests, family residence, immigration status and any residence certificate from another country.
Step 2 - Identify all income sources.
List salaries, pensions, rental income, dividends, interest, investment gains, business income, crypto gains and any income from abroad.
Step 3 - Collect supporting documents.
Gather Spanish tax data, foreign statements, withholding certificates, pension documents, brokerage reports, rental accounts and proof of foreign tax paid.
Step 4 - Apply treaty and Spanish rules.
Classify income, review the relevant double taxation treaty and calculate deductible foreign tax where applicable.
Step 5 - Review deductions and regional rules.
Check state deductions, Autonomous Community deductions, family circumstances, disability, rental, energy, investment or donation relief where relevant.
Step 6 - Prepare 100 Form.
Draft the Spanish income tax return and review the outcome before submission to the Spanish Tax Agency.
Paso 7 - Presenta la declaración y planifica las siguientes obligaciones.
Submit the return, monitor payment or refund, and confirm whether Wealth Tax, Form 720, Form 210 or next-year planning is needed.
Foreign income and double tax treaties
Spain has signed double taxation treaties with many countries. These treaties do not normally mean that foreign income disappears from the Spanish return. They determine which country can tax each type of income and how double taxation is relieved. In many cases, Spain as the country of residence taxes the income and grants a deduction for foreign tax paid, subject to the legal limits.
US citizens and green card holders require special coordination because the United States taxes citizens and certain residents on worldwide income. Canadian, UK, Dutch and German residents moving to Spain should also review pensions, investment accounts, real estate income and timing before the move. Treaty analysis should be done before filing, not after an assessment or penalty arrives.
Income tax planning for expats
The best moment to plan Spanish income tax is before becoming tax resident. Once the calendar year has started and the 183-day threshold, family ties or economic interests point to Spain, planning options may be more limited. Clients moving to Spain through a Non-Lucrative Visa, Digital Nomad Visa, retirement plan, property purchase or executive relocation should review the tax impact before arrival or during the first months in Spain.
US or Canadian retiree
Will pensions, Social Security, RRSP/RRIF, IRA or investment income be taxable in Spain? Is the Non-Lucrative Visa compatible with the expected tax position?
Non-Lucrative Visa Spain; International Tax Planning
Digital nomad
Will remote salary or freelance income be taxed in Spain? Is Beckham Law available? How should social security and foreign employer documents be coordinated?
Digital Nomad Visa Spain; Beckham Law Spain
Executive relocation
Can the special regime under Article 93 reduce Spanish taxation? How are bonuses, stock options and RSUs treated?
Beckham Law Spain; Tax Advisor Spain
Property owner
Resident or non-resident? How are rental income, imputed income, mortgage costs, capital gains and Wealth Tax handled?
Non-Resident Tax Spain; Capital Gains Tax Spain; Wealth Tax Spain
HNWI or family office client
How do income tax, Wealth Tax, 720 Form, inheritance planning and company structures interact?
International Tax Planning; Wealth Tax Spain; Estate Planning
Common mistakes when filing Spanish income tax
Many international taxpayers make avoidable mistakes because the Spanish return looks simple at first glance but becomes complex when foreign income is involved. The following block should be included as a trust-building section based on real client scenarios.
- Assuming immigration residence and tax residence are the same. A TIE or visa is not the only factor. Days in Spain, economic interests and family ties must be analysed.
- Forgetting foreign pensions or investment income. Spanish tax residents generally declare worldwide income, even when tax has already been withheld abroad.
- Relying blindly on the AEAT draft. Foreign income, foreign tax paid and treaty relief may not be complete in pre-filled data.
- Applying the wrong treaty treatment. Pensions, dividends, interest, salaries and real estate income are not all treated in the same way.
- Confusing income tax with Wealth Tax or 720 Form. These are separate obligations and may apply even when the income tax result is low.
- Missing the Beckham Law deadline. Clients moving to Spain for work or remote work should review eligibility early, not after filing their first return.
- Using outdated deduction rules. Regional deductions change frequently and must be checked for the relevant tax year and Autonomous Community.
- Not planning before a large sale. Selling property, shares, crypto or business interests after becoming Spanish tax resident can create a very different tax outcome.
How can Pellicer & Heredia help with my Spanish income tax return?
We provide tax support for international clients who need clarity before filing in Spain. Our multilingual tax advisors in Spain reviews your residence position, income sources, foreign tax documents, deductions, treaty relief and related reporting obligations so that your Spanish income tax return reflects your real situation.
We regularly assist foreign residents, retirees, digital nomads, executives, investors, landlords and families with cross-border assets. Our approach combines legal analysis, tax compliance and practical planning, so that the income tax return is not treated as an isolated form but as part of your wider residence, investment and wealth strategy in Spain.
Frequently Asked Questions
When do I become tax resident in Spain?
You are generally considered tax resident in Spain if you spend more than 183 days in Spanish territory during the calendar year, if your main economic interests are located in Spain, or if your spouse and dependent minor children habitually live in Spain and you cannot prove otherwise. Tax residence is assessed for the whole calendar year, so it should be reviewed before filing your Spanish income tax return.
Does my Spanish visa automatically make me tax resident?
No. A Spanish visa or residence permit allows you to live in Spain, but tax residence depends on tax rules. A Non-Lucrative Visa, Digital Nomad Visa or TIE card can make it more likely that you spend enough time in Spain to become tax resident, but the final answer depends on days, economic interests, family ties and possible double tax treaty rules.
What happens if I move to Spain in the middle of the year?
Spain generally treats a person as resident or non-resident for the whole calendar year. Moving in July does not automatically split the year for Spanish income tax purposes. If you meet the Spanish residence criteria during that year, worldwide income may need to be reviewed for the full tax year, subject to treaty analysis and evidence from your previous country of residence.
Can I be tax resident in Spain and another country at the same time?
Yes, dual residence can happen when two countries apply their domestic tax rules differently. In that case, the relevant double taxation treaty usually includes tie-breaker rules based on permanent home, centre of vital interests, habitual abode and nationality. This analysis is especially important for US, Canadian, UK, Dutch and German clients moving to Spain.
Do I need to file an income tax return in Spain?
You may need to file a Spanish income tax return if you are tax resident in Spain and your income exceeds the filing thresholds, if you have more than one payer, foreign income, rental income, investment income, capital gains, pension income not subject to Spanish withholding, or if you want to claim a refund or deduction. Expats should review their full situation rather than relying only on the general employment threshold.
What is 100 Form in Spain?
100 Form is the annual Spanish income tax return filed by individuals who are tax resident in Spain. It reports employment income, pensions, rental income, investment income, capital gains, deductions, family circumstances and other relevant items. Foreign income may also need to be included when the taxpayer is resident in Spain, subject to the applicable double taxation treaty and Spanish tax rules.
When is the Spanish income tax return due?
The Spanish income tax return is normally filed between April and June of the year following the income year. For the 2025 tax year, the online filing campaign runs from 8 April to 30 June 2026. Dates can change slightly each year, so the page should be updated annually with the current AEAT filing calendar.
Can the AEAT draft be wrong for expats?
Yes. The Spanish Tax Agency draft can be useful, but it may not include all foreign pensions, salaries, dividends, brokerage income, rental income, foreign tax paid or treaty relief. International taxpayers should not submit the draft without checking the underlying documents, especially if they moved to Spain recently or receive income from another country.
Do Spanish tax residents pay tax on worldwide income?
Yes. Spanish tax residents are generally subject to IRPF on worldwide income. This can include salaries, pensions, rental income, dividends, interest, annuities, investment gains and other income obtained outside Spain. A double taxation treaty may affect which country can tax the income and how double taxation is relieved, but foreign income should not be ignored simply because it was earned abroad.
Do I have to declare a US, Canadian or UK pension in Spain?
Potentially, yes. If you are Spanish tax resident, foreign pensions should be reviewed for Spanish income tax purposes. The final treatment depends on the type of pension, the paying country, whether it is public or private, the applicable double taxation treaty and any foreign withholding tax. Pension income is one of the most common areas where expats need professional tax advice.
How does double taxation relief work in Spain?
When foreign income is taxed both abroad and in Spain, the relevant double taxation treaty and Spanish domestic rules determine the relief available. In many cases, Spain allows a deduction for foreign tax paid, limited by Spanish rules. Some treaties allocate exclusive taxing rights to one country for certain income types, while others allow shared taxation.
Do I need to declare foreign bank interest and dividends?
If you are tax resident in Spain, foreign bank interest, dividends and investment income generally need to be reviewed for the Spanish income tax return. They may fall into the savings income base and foreign withholding tax may be relevant. You may also need to consider 720 Form if foreign assets exceed the reporting thresholds.
What are the income tax rates in Spain?
Spanish income tax is progressive. General income is taxed at rates that commonly range from 19% to 47%, although the final combined rate depends on the Autonomous Community and personal circumstances. Savings income, such as dividends, interest and many capital gains, is generally taxed at 19%, 21%, 23%, 27% and 30% depending on the amount.
Are Spanish income tax rates the same in every region?
No. Spain has a state component and an Autonomous Community component. This means that the final rate and deductions can vary depending on where you are resident in Spain. A taxpayer in Valencia, Madrid, Andalusia, Catalonia or the Balearic Islands may not have exactly the same final result, even with similar income.
What deductions can foreign residents claim in Spain?
Foreign residents who are Spanish tax residents may be able to claim state or regional deductions depending on their circumstances. These may relate to family situation, disability, donations, investment in new companies, energy efficiency works, rental deductions or specific Autonomous Community incentives. Deductions change frequently and should be checked for the correct tax year and region.
Can I reduce Spanish income tax legally before moving?
Yes, but planning should be done before becoming Spanish tax resident or before a major transaction. Legal planning may include reviewing the timing of income, pension withdrawals, property sales, investment disposals, Beckham Law eligibility, company structures, foreign tax credits and treaty treatment. Artificial arrangements can create tax risk, so planning should be aligned with Spanish and foreign advice.
Does the Non-Lucrative Visa affect Spanish income tax?
The Non-Lucrative Visa does not itself determine tax residence, but many NLV holders become Spanish tax residents because they live in Spain for more than 183 days. Retirees and passive income applicants should review pensions, investment income, rental income, foreign accounts, 720 Form and Wealth Tax before their first Spanish tax return.
Does the Digital Nomad Visa affect income tax in Spain?
A Digital Nomad Visa holder may become Spanish tax resident if the residence criteria are met. Remote salary, freelance income, social security, foreign employer arrangements and Beckham Law eligibility should be reviewed before filing. The visa is an immigration route, while the tax treatment depends on income type, residence status and whether the special regime is available.
Can Beckham Law reduce my income tax in Spain?
Potentially, yes. The Beckham Law special regime can allow qualifying taxpayers who move to Spain for work, remote work or certain professional reasons to be taxed under a special system for six fiscal years. It can be highly relevant for executives and digital nomads, but deadlines and eligibility requirements are strict. It should be reviewed before or soon after moving to Spain.
Is income tax the same as Wealth Tax or 720 Form?
No. Income tax taxes annual income and gains. Wealth Tax taxes certain assets, and 720 Form is an information return for foreign assets over specific thresholds. A Spanish tax resident may need to review all three obligations, especially if they own foreign accounts, brokerage portfolios, real estate, pensions or business interests outside Spain.
What should US citizens review before filing Spanish income tax?
US citizens should coordinate Spanish tax advice with US tax advice because the United States may continue taxing worldwide income. Spanish residence, foreign tax credits, treaty treatment, pensions, Social Security, IRAs, 401(k)s, brokerage accounts, FATCA, FBAR and 720 Form should be reviewed together before filing. The same income may create obligations in both countries.
Request a Spanish income tax review
Tell us where you live, when you moved to Spain and what types of income you receive. One of our tax advisors will review your situation and explain the next steps before your Spanish tax return is filed.