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Taxes

Updated : 26/03/2014

Income taxes abroad

What's your situation?

I'm an employee

Which income will be taxed in Spain?

  • Living permanently in Spain? You must pay tax on your worldwide income there.

    "Permanently" means that you (and your spouse and children, if you have any) lived there for at least 183 consecutive days in a 12‑month period.

  • Live in Spainbut less than 183 consecutive days over a 12-month period? You are not considered tax resident and pay tax only on income earned in Spain.

  • Income from other EU countries? Check you never pay tax twice on the same income.

How much will you pay?

Income tax is progressive – the more you earn, the higher your rate.

For individuals, the 2010 tax rate varies between 24% and 43% (rates include regional taxes which might change according to where you live).

Take into account:

  • tax allowances (available to all taxpayers, depending on age and family situation)
  • any deductions you are entitled to for certain types of expenditure.

When and how do you pay?

To pay taxes, you must apply for a Número de Identidad Fiscal (NIF) and inform the tax administration español whenever you change your place of residence.

Your employer will deduct income tax and social contributions from your salary.

You must file an annual tax return between 3 May and 30 June of each year.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office español. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

For information on your rights as a taxpayer, contact the Taxpayer protection council español.

Links

Spanish finance ministry

Check also what your EU rights are.


Contact points

Spanish Tax Agency español

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