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Who is liable to pay Spanish Income Tax?

Spanish residents and foreigners who become Spanish residents are subject to Spanish Personal Income Tax (PIT) on a worldwide basis while non-residents are subjected to Incomes taxes only on income and capital gains obtained from Spanish sources.

Who is a Tax Resident of Spain?

An individual may be considered a Spanish resident for tax purposes if the individual has their officially registered permanent address or their centre of personal and economic interest in Spain. An individual is also considered to be a resident if they are present in Spain in a tax year for an aggregate of more than 183 days.

What is the tax year end?

31st December

When are tax returns due?

Tax returns are required to be filed between 6th April and 30th June of each year for the income obtained in the previous year.

Is there a personal tax allowance?

Spanish income tax is charged Net of relevant deductions. No further allowance is granted.

What are the tax rates?

Spain has a progressive tax rate of between 19 and 45 percent.

What are the social security rates?

Spain residents and non-residents employees are required to make social security contributions of 6.35% of their gross income.

Can I be self-employed, or must I become an employee to work in Spain?

You can be self-employed in Spain. Contact us for more details.