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Updated : 02/10/2014

Income taxes abroad – Spain

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Common rights across EU countries


* Information not yet provided by national authorities

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 2013 tax rate varies between 24.75% and 52% (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 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. 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.


I'm self-employed Choose country

Choose country

Common rights across EU countries


* Information not yet provided by national authorities

Which income will be taxed in Spain?

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

    "Permanently" means that either:
    • you (and your spouse and children, if you have any) lived there for at least 183 consecutive days over a 12 month period, or
    • your business base and economic interests are mainly located in Spain – in other words, most of your business  earnings come from there.

  • Live in Spainbut less than 183 consecutive days in 12 months? 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 2013 tax rate varies between 24.75% and 52% (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 whenever you change your place of residence.

You must make quarterly advance payments and 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.

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

Tax laws – EU and individual countries

Check also what your EU rights are.


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