Taxes in Spain for Foreigners: Residency and Key Obligations (2026)

Updated: 4 October 2026

Understanding taxes in Spain for foreigners starts with three questions: are you Spanish tax resident, which tax rules apply to your income, and do you have separate asset-reporting obligations?

Your nationality, NIE or residence permit does not answer all three. Someone living in Spain under a residence permit may become an ordinary tax resident, while another person may qualify for a special tax regime. A non-resident who owns Spanish property can also have Spanish tax obligations.

This guide explains the main distinctions to check when moving to Spain or receiving income connected with Spain.

Tax obligations at a glance

Foreign asset reporting, Wealth Tax and property taxes require separate checks. Filing one return does not automatically satisfy the others.

When are you tax resident in Spain?

Under Spain’s domestic rules, you can be tax resident if either of these conditions applies:

• You spend more than 183 days in Spain during the calendar year. Sporadic absences can count unless you establish tax residence in another country.
• Spain is the main centre or base of your economic activities or interests, directly or indirectly.

There is also a rebuttable presumption of residence where your spouse, from whom you are not legally separated, and your dependent minor children habitually reside in Spain.

The 183-day test therefore needs to be considered alongside the other rules.

Spain generally determines resident or non-resident status for the whole calendar year. Moving during the year does not automatically create a split-year treatment.

If two countries consider you resident, the applicable double-tax treaty must be examined. A Spanish residence permit and a certificate of tax residence serve different purposes.

See the Spanish Tax Agency’s guidance on individual tax residence.

Income tax for ordinary Spanish tax residents

Ordinary Spanish tax residents are generally subject to Personal Income Tax, known as IRPF, on worldwide income. This can include employment income, pensions, rental income, interest, dividends and capital gains arising abroad.

General income and savings income have different tax scales. Regional rules can also affect the result, so a single rate range does not provide a reliable personal tax calculation.

Tax scope and the obligation to submit a return are separate questions. Filing requirements depend on factors such as the amount, source and category of income.

Paying tax abroad does not automatically remove Spanish obligations. A treaty or domestic relief may provide an exemption or tax credit, depending on the income and countries involved.

See AEAT’s general rules for foreign income received by Spanish residents.

Income tax for non-residents

Non-residents can be liable for Non-Resident Income Tax, or IRNR, on Spanish-source income.

For income obtained without a permanent establishment, the general rates are:

• 19% for tax residents of other EU countries, Iceland, Norway and Liechtenstein.
• 24% for other taxpayers.

These are general rates. Particular income categories have their own treatment, and exemptions or double-tax treaties may change the outcome.

The relevant residence is your tax residence, rather than your passport nationality. Rental income, pensions, dividends and property sales should each be assessed under the appropriate rules.

Check AEAT’s IRNR rates and Modelo 210 filing guidance.

Foreign assets: Modelo 720 and Modelo 721

Modelo 720 is an information return for certain assets and rights held abroad. Submitting it does not itself mean that Wealth Tax is payable.

It contains three separate reporting categories:

• Accounts held with financial institutions abroad.
• Securities, rights, insurance and annuities covered by the reporting rules.
• Real estate and rights over real estate abroad.

For an initial filing, the €50,000 threshold is assessed separately for each category, subject to exemptions and valuation rules. It is not a €700,000 test and is not applied separately to every individual account.

For bank accounts, both year-end balances and average balances for the final quarter can matter.

For example, an ordinary Spanish tax resident with two reportable foreign accounts holding €30,000 and €25,000 at year-end can cross the accounts-category threshold, even though neither account individually exceeds €50,000.

Later filings follow rules concerning increases in value and events such as account closures or loss of ownership. They are not automatically required every year.

See AEAT’s Modelo 720 guidance.

Qualifying virtual currencies held abroad may instead fall under the separate Modelo 721 rules. These include an aggregate €50,000 year-end threshold and specific conditions concerning foreign custody. Check AEAT’s Modelo 721 guidance.

Wealth Tax: exemptions and filing obligations

Under ordinary rules, Spanish residents are generally assessed on worldwide wealth. Non-residents are generally assessed on assets and rights situated, exercisable or enforceable in Spain. Special regimes can alter this scope.

The state-level general exempt minimum is €700,000, although applicable regional rules can differ. An eligible main home may also benefit from an exemption of up to €300,000 per taxpayer.

These figures are not a universal declaration threshold.

A Wealth Tax return is required where:

• Tax is payable after the applicable deductions and allowances; or
• The value of the assets and rights covered by the tax exceeds €2 million, even where no tax is payable.

For the €2 million test, exempt assets are included and debts are not deducted.

See AEAT’s guidance on who is subject to Wealth Tax, filing obligations and the main-home exemption.

Higher-asset cases should also be checked for the Solidarity Tax on Large Fortunes, known as ITSGF.

The Beckham regime: eligibility comes first

The special inbound tax regime, commonly called the Beckham regime, is available only where its conditions are met and the option is exercised correctly.

Eligible routes include certain employment arrangements, company directorships, qualifying entrepreneurial activities and specified highly qualified professional activities.

Some remote employees can qualify. However, holding a Spanish Digital Nomad Visa does not automatically qualify every holder, particularly where the person works as a freelancer.

Among the conditions, the applicant must not have been Spanish tax resident during the five tax periods preceding their move to Spain.

The regime can apply for the tax period in which residence changes and the following five tax periods, provided the conditions continue to be met.

For the applicable general taxable base, the current scale is 24% up to €600,000 and 47% above that amount. Certain investment income is taxed under a separate scale.

Employment income received during the regime is generally treated as Spanish-source income, including employment income paid from abroad. A foreign employer or bank account does not automatically make salary exempt.

The taxpayer remains an IRPF taxpayer under a special calculation regime.

For the main applicant, the general deadline to opt through Modelo 149 is six months from the documented activity-start date used under the applicable Social Security rules. It should not simply be calculated from the date of arrival. The annual income-tax return under the regime is Modelo 151.

Check Article 93 of the Personal Income Tax Law and AEAT’s Modelo 149 instructions.

Property, inheritance and gifts

Spanish property can create obligations beyond income tax. IBI is a municipal property tax governed by Spain’s Local Treasury Law.

Rental income and, in certain circumstances, imputed income from unlet property may create separate income-tax obligations.

Inheritance and gifts require their own assessment. Residence, the location and nature of assets, family relationship and applicable regional rules can affect the outcome. Use AEAT’s inheritance and gift-tax guidance to identify the appropriate procedure.

What to prepare before moving to Spain

A tax adviser will need a clear picture of your circumstances. Prepare:

• Travel dates and evidence of residence in each country.
• Employment contracts, business arrangements and Social Security documents.
• Details of income, pensions, investments and property.
• Foreign account balances at year-end and for the final quarter.
• Previous tax returns and relevant residence certificates.
• Your intended move date and any special-regime deadlines.

Each tax and information return has its own filing rules. Establish which forms apply before building your filing calendar.

Coordinate your immigration and tax planning

Your immigration route and tax treatment need to be assessed separately.

If you are considering a Non-Lucrative Visa, remote work or another residence route, Nodisea can help with the immigration requirements and application process.

For an individual cross-border tax calculation, consult a qualified tax adviser.

You can book a free immigration consultation with Nodisea to discuss the residence options relevant to your move.

Legal review: Francisco Javier Theuer Carmona, immigration lawyer and member of the Granada Bar Association (ICAGR 7984).

Last reviewed: 4 October 2026