- Resident: more than 183 days in Spain in a year or your main centre of interests in Spain. Pays IRPF on worldwide income[1].
- IRPF in Catalonia: two scales together, from 19% on the first band to 50% on the top one (our calculation, before deductions). A non-resident pays 24%, an EU resident 19%[1][2][3].
- Special cases: the Beckham law gives 24% on employment income up to €600,000 for six years; accounts and assets abroad above €50,000 go on modelo 720[1][4].
Who becomes a Spanish tax resident
Either of the two tests in article 9 of Ley 35/2006 makes you resident: more than 183 days in Spain in a calendar year, or your main centre of business and economic interests in Spain[1]. If your spouse and minor children live in Spain, the law presumes you are resident too; this can be rebutted with evidence[1].
A resident pays IRPF on worldwide income, a non-resident pays non-resident income tax (IRNR) on Spanish income only[1][3]. How the days are counted: tax residence, 183 days.
The main taxes in one table
| Tax | Who pays | Rate | Return |
|---|---|---|---|
| IRPF, income tax | Tax resident | State scale 9.5% to 24.5% plus Catalonia's scale 9.5% to 25.5%, together 19% to 50%[1][2] | Modelo 100, yearly |
| IRNR, non-resident income | Non-resident with Spanish income | 24%, EU residents 19%; dividends and interest 19%[3] | Modelo 210 |
| Beckham regime | Incoming employee, including on the digital nomad visa | 24% up to €600,000 of employment income, 47% above[1] | Modelo 151 |
| Wealth tax (Catalonia) | Resident with assets above the minimum | From 0.21% to 3.48%, minimum €500,000[5] | Modelo 714 |
| IVA | Self-employed and companies | 21%, reduced 10% and 4%[6] | Modelo 303, quarterly |
The personal allowance, which is not taxed, is €5,550 a year for the taxpayer, plus increases for children, age and parents[1]. Rates and deductions by year: IRPF: rates and deductions.
The Beckham law for people moving to work
Article 93 of Ley 35/2006 lets you pay tax under non-resident rules in the year you move and the next five: 24% on employment income up to €600,000[1]. The law expressly names remote employment on the digital nomad visa as a ground for the regime; freelancers are not on that list[1].
The application is filed within six months of registering with Social Security, so decide right after getting the permit. More: the Beckham law and digital nomad taxes.
Assets and accounts abroad
Tax residents report foreign accounts, securities and insurance, and real estate to the AEAT on modelo 720 when a category exceeds €50,000[4]. The filing window is 1 January to 31 March of the following year[4].
In Catalonia wealth tax starts at €500,000 of net assets; the home you live in is excluded up to €300,000[5]. More: modelo 720.
For freelancers: IVA and quarterly returns
A self-employed person (autónomo) charges IVA: standard rate 21%, reduced 10% and 4%[6]. The quarterly modelo 303 is filed from 1 to 20 April, July and October, and for the fourth quarter from 1 to 30 January[7].
If you have income from Russia
By Decree No. 585 of 8 August 2023 Russia suspended articles 5 to 22 and 24 of its double taxation convention with Spain[8]. The Spanish tax agency still describes the convention as in force. How this affects your case: double taxation between Russia and Spain.
Frequently asked questions
Which taxes do foreigners pay in Spain?
When do I become a Spanish tax resident?
How much is income tax in Catalonia?
Can I pay 24% under the Beckham law?
Official sources
- BOE · Ley 35/2006 (IRPF), articles 2, 9, 56, 63 and 93 ↗
- ATC · IRPF: Catalonia's regional rates and deductions ↗
- BOE · Real Decreto Legislativo 5/2004 (non-resident income tax, IRNR), articles 13, 24 and 25 ↗
- BOE · Real Decreto 1065/2007, articles 42 bis, 42 ter and 54 bis (modelo 720) ↗
- ATC · wealth tax in Catalonia (exempt minimum, rates, deadlines) ↗
- BOE · Ley 37/1992 (IVA), articles 90 and 91 ↗
- AEAT · modelo 303 filing deadlines ↗
- Russian Ministry of Finance · suspension of tax treaty provisions (Decree No. 585 of 08.08.2023) ↗
Sources reviewed on 28.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 28.10.2026.
Turn the information into questions.
The navigator helps you gather topics for an individual review. It does not determine your right to a residence permit and does not submit an application.
Build your checklistHow ReloVictory works: a 15-minute consultation is free, a full consultation costs €121 for 45 minutes; case handling is priced by quote, and fees and translations are paid separately. The legal side is handled by the team’s lawyer, tax and administrative matters by a graduada social. More: about the team.
Prefer to do it yourself? Step-by-step guides: residence permit in Barcelona: from empadronamiento to TIE and route cards by residence ground.
Related articles
ReloVictory · Sources reviewed 28.10.2026 · Not a substitute for individual legal advice.