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Updated : 31/07/2017

Income taxes abroad – Spain

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I'm an employee

Which income will be taxed in Spain?

  • Living in Spain for at least 183 consecutive days in a calendar year period? You must pay tax on your worldwide income there.
  • Living in Spain for less than 183 consecutive days? You are not considered tax resident and pay tax only on income earned in Spain.
  • Income from other EU countries? Make sure 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.

Income tax rates for 2016 (2017 return)

Bracket

Annual income

Rate

1

up to €12 450

19%

2

€12 450 – €20 200

24%

3

€20 200 – €35 200

30%

4

€35 200 – €60 000

37%

5

over €60 000

45%

Rates include regional taxes which might change according to where you live.

If you live in any of the regional territories of Basque Country or Navarra, you have to pay tax to the corresponding regional treasury in accordance with its own rules.

Take into account:

  • tax allowances (available to all taxpayers, depending on age, eventual disability 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 fiscal identity number (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.

Every year you must submit the income tax return between the beginning of April and 30 June.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the Tax Administration. 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.

Links

Ministry of Finance and Civil Service

I'm self-employed

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 calendar year period, or
    • your business base and economic interests are mainly located in Spain – in other words, most of your business  earnings come from there.
  • Living in Spain for less than 183 consecutive days in a calendar year period? You are not considered tax resident and pay tax only on income earned in Spain.
  • Income from other EU countries? Make sure 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.

Income tax rates for 2016 (2017 return)

Bracket

Annual income

Rate

1

up to €12 450

19%

2

€12 450 – €20 200

24%

3

€20 200 – €35 200

30%

4

€35 200 – €60 000

37%

5

over €60 000

45%

Rates include regional taxes which might change according to where you live).

Also, if you live in any of the regional territories of Basque Country or Navarra you have to pay tax to the corresponding regional  treasury in accordance with its own rules.

Take into account:

  • tax allowances (available to all taxpayers, depending on age, eventual disability 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 fiscal identity number (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 Administration.

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.

Links

Ministry of Finance and Civil Service

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