AEAT and ATC: How the Spanish and Catalan Tax Agencies Differ
AEAT and ATC: who collects IRPF and modelo 210, who runs ITP and inheritance and gift tax, where Barcelona residents file modelos 100, 600, 650 and 651.
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18 articles · Sources checked in September and October 2026
Taxes
without the confusion.
Tax residence, IRPF, the Beckham law, modelo 720, Catalan taxes and how to pay. We explain how things work; we do not give tax advice.
Articles based on official sources: BOE, ministries, Generalitat. No individual legal review has been carried out.
18 articlesLinks to primary sources in every article
Articles
How to pay tax online through the AEAT website
Paying AEAT tax online: direct debit, card, Bizum, transfer from abroad. What the NRC is, Cl@ve or a certificate, and how to recover a lost NRC.
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IVA and modelo 303 for freelancers and autónomos
IVA for freelancers in Spain: when to invoice with 21% and when not, modelo 303 deadlines (1-20 April, July, October, January), modelo 349 and mistakes.
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Inheritance and Gift Tax in Catalonia for Foreigners
Inheritance tax in Catalonia: who pays, which administration decides, the 7-32% scale, reductions by kinship, gifts, and the 6-month and 1-month deadlines.
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Wealth Tax in Catalonia: Who Pays and How It Is Calculated
Wealth tax in Catalonia: €500,000 exempt minimum, rates of 0.210% to 3.480%, who files modelo 714, deadlines and the contrast with the large fortunes tax.
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Non-Resident Tax on Rental Income in Spain: Modelo 210
Non-resident tax on Spanish rental income: modelo 210, 24% and 19% rates, base with no expenses, deadlines for rent and imputed income, filing and payment.
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Double taxation between Russia and Spain: how it works
How double taxation between Russia and Spain works: the 1998 Convention, Russia's suspension of some articles since 2023 and the article 80 LIRPF credit.
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Modelo 720: Declaration of Foreign Accounts and Assets
Modelo 720: who files, the €50,000 threshold across three asset groups, the 31 March deadline, penalties after Ley 5/2022 and the link to modelo 100.
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Your First Spanish Tax Return as a Resident: Preparing Modelo 100
Your first modelo 100 in Spain: who must file, access via Cl@ve or referencia, foreign income, the ECB exchange rate, the deadline and common mistakes.
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IRPF for residents: rates, deductions and the filing deadline
IRPF rates in Spain for 2025: the state scale of 9.5% to 24.5% and the Catalan scale, deductions, filing thresholds and the deadline: 8 April to 30 June.
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Spanish Tax Residency: 183 Days and the Centre of Interests
Spanish tax residency: 183+ days or centre of interests, how days are counted, family, dual residency, permits and whether DNV holders need 183 days.
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Resident or non-resident: taxes in Spain and the key differences
Residents pay IRPF on worldwide income, non-residents pay IRNR only on Spanish income: article 9 criteria, 24% and 19% rates, modelo 100, 210 and 720.
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What is modelo 210 and who must file it
Modelo 210 is the non-resident income tax (IRNR) return on Spanish income without a permanent establishment: who files, 24% and 19% rates, 2026 deadlines.
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What is modelo 149 and who files it
Modelo 149 notifies the tax agency that you opt for the Beckham Law regime (Article 93 Ley 35/2006): who it suits, 6-month deadline, 24% and 47% rates.
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What is IVA in Spain and what rates apply
IVA (Impuesto sobre el Valor Añadido) is Spanish VAT: rates of 21%, 10%, 4% and 0%, what is taxed or exempt, who files modelo 303 and by when.
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What is IRPF and who pays it
IRPF is Spain's personal income tax for individuals: who pays it, what income is taxed, how the scale works and when modelo 100 is filed.
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Digital Nomad Taxes in Spain: IRPF, the Beckham Law and Russia
Digital nomad taxes in Spain depend on residence, not the visa: IRPF and modelo 100, the Beckham Law, IRNR for non-residents and the treaty with Russia.
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Beckham Law in Spain: who gets the 24% rate and how to file modelo 149
Beckham Law (régimen de impatriados, art. 93 LIRPF): 24% up to €600,000 for six years. Who qualifies, the DNV case, conditions and modelo 149 within 6 months.
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