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πͺπΈ Spain
Expat and nomad favorite, with possibility of lower taxes through special regimes.
Foreign dividends and capital gains exempt with Beckham's Law.
Independent means visa for retirees.
Digital Nomad visa with flat 24% tax benefits for non residents.
High quality of life
320+ days of sunshine.
CHOOSE THE BEST RESIDENCY PROGRAM FOR YOU
Visa and residence permit options
Spain Citizenship and Naturalization
Grade:
A+Global Rank: 3
Dual Citizenship:Yes
Visa-free Access
161 out of 195 countries
Access to Major Destinations
- European Union
- United Kingdom
- Canada
- United States
- China
- Russia
- Japan
| Category | Details |
|---|---|
Citizenship by Descent |
|
Naturalizations |
|
Spouse Naturalization |
|
Birthright Citizenship |
|
Economic Citizenship (Investment) |
|
Other Provisions |
|
Citizenship by Exception |
|
Taxation Overview
Personal Tax Overview: Spain πͺπΈ
Key information about personal taxation in Spain
Taxation system
Residence based
Personal Income Tax Rate (Up to)
47
Tax Residency
Normal rule: 183 days
Special rule: No information
Special Tax Regime
Beckhams Law
Beckham's law allows resident employees of Spanish companies to be taxed as non-residents on foreign income such as dividends, interests and capital gains
| From (EUR) | To (EUR) | Tax Rate |
|---|---|---|
| 0 | 12,450 | 19% |
| 12,450.01 | 20,200 | 24% |
| 20,200.01 | 35,200 | 30% |
| 35,200.01 | 60,000 | 37% |
| 60,000.01 | 300,000 | 45% |
| 300,000.01 | and above | 47% |
Dividend Tax
23
Sums of money below EUR 6,000 are imposed with a tax of 19%, while values above EUR 50,000 are taxed at a rate of 23%.
Capital Gains Tax
28
Capital gains tax goes from 19% to 28% progressively capping at 300,000 euro.
Property Rental Income
24
Rental income tax is paid on unoccupied properties as well.
Property Tax
Yes
0.4%-1.10% of the cadastral value
Inheritance Tax
Yes
Spanish inheritance tax law applies to the beneficiary of the estate, rather than the estate itself (unlike how it works in the UK). Up to 34% tax capped at 797,555 euro.
Wealth Tax
Yes
Madrid does not impose wealth tax.
VAT
21
CFC Laws
Yes
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