Local AngloINFO


The world is my home

Expand Current Page

Personal Income Tax in Spain

A quick guide to understanding if you will need to pay income tax in Spain...

You will become liable for tax as a resident of Spain if:

  • a) You spend more than 183 cumulative days in one calendar year in Spain i.e. 1st January to 31st December, which is the tax year. You will become liable whether or not you formally register in the Registro Central de Extranjeros or
  • Your centre of economic interests is in Spain, i.e. the base for your economic or professional activities is in Spain or
  • c) Your centre of vital interests is in Spain, i.e. your spouse lives in Spain and you are not legally separated, and/or your dependent minor children live in Spain.

In Spain, an individual is either resident or not resident for the whole tax year. Part-year tax residency is not part of the Spanish system.

As  As a resident of Spain you will be liable for tax on your worldwide income at scale rates after any available allowances and deductions.

Non-residents of Spain will be liable for Spanish income tax only on Spanish income, generally at fixed rates and with no allowances or deductions.

Tax rates, scope and reliefs may change.  Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change.  Tax information has been summarised; an individual is advised to seek personalised advice.

Blevins Franks Tax Limited
Leading international tax and wealth management advisers to UK nationals living in Europe.
Do you have a suggestion to improve this page? click here...

Looking for an international business opportunity? Why not run an AngloINFO site?
AngloINFO is growing fast and is looking for the right people to take on regional AngloINFO franchises around the world - click here to find out more!

AngloINFO Franchising: Be your own boss - where you want to be!