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Personal Income Tax in Spain

Who is considered liable for income tax in Spain? When and where should income tax be paid? What Spanish tax allowances and credits are there?

A person becomes liable for tax as a resident of Spain if:

  • they spend more than 183 cumulative days in one calendar year in Spain, that is: 1 January to 31 December, which is the tax year. They become liable whether or not they formally register in the Registro Central de Extranjeros
  • OR their "centre of economic interests" is in Spain, that is: the base for their economic or professional activities is in Spain
  • OR their "centre of vital interests" is in Spain, that is: their spouse lives in Spain and they are not legally separated, and/or their dependent minor children live in Spain

In Spain, an individual is either resident or not resident for the whole tax year.

A resident of Spain is liable for tax on their worldwide income at scale rates after any available allowances and deductions.

A non-resident of Spain is liable for Spanish income tax only on Spanish income, generally at fixed rates and with no allowances or deductions.


The 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 must take personalised advice.

Information by Blevins Franks Tax Limited
The Blevins Franks Group has been providing integrated wealth management and tax planning to expatriates in Europe since 1975.
Offices in the Costa del Sol, Costa del Almeria, Costa Blanca, Costa Brava, Canary Islands and Balearics.
Visit the website for contact details of each office
In the UK please call 020 7336 1116
/ e-mail
Copyright © Blevins Franks 2011 All Rights Reserved
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