Tax in Spain

From 1 January 2026, a major change will come into effect in the way Spanish tax authorities (Hacienda) monitor electronic payments, including Bizum, bank transfers, and card transactions.

Christmas is just around the corner, bringing with it the traditional lottery draws and the dream of becoming a millionaire overnight – though that requires a great deal of luck. Meanwhile, the Spanish Tax Agency can be certain that, draw after draw, its coffers will benefit from the winners’ good fortune. Lottery winnings are subject to a flat 20% tax, except for the first €40,000.

If you are an expat working as a freelancer or self-employed in Spain, there’s an important change on the horizon.

In 2025, Spain has implemented a nationwide waste management tax, officially known as the Tasa de Basuras.

If you’re considering moving to Spain for work, you may have come across the term “Beckham Law”. Officially known as the Special Expatriate Tax Regime, this tax scheme allows foreign workers to benefit from a significantly reduced tax rate on their income in Spain.

Lately, there has been a lot of talk and hype in the media regarding a Spanish ruling that opens the way to end tax discrimination against non-residents on filing the annual Non-Resident Imputed Income Tax (NRIIT).

Moving house in Spain can be a stressful and time-consuming process. From packing and transporting your belongings to cleaning and settling in, the practicalities of relocating are often just the start.

If you're considering relocating to Southern Europe, understanding how taxation differs between Spain and Portugal is essential. Both countries offer beautiful weather, excellent healthcare, and vibrant cultures, but their tax systems vary significantly, especially for foreign residents.This gu

Well, well, well. Who could have guessed?The Union formally opened an inquest against Spain on the 18th of June 2025 for unlawful tax discrimination of non-residents.Spain levies an annual non-resident tax (in Spanish, Impuesto sobre la Renta de No Residentes or IRNR for short).

A new draft bill in Spain proposes doubling property prices for non-EU buyers, aiming to curb foreign investment in certain regions and make housing more accessible for locals. If passed, the legislation could significantly impact non-European investors, particularly in popular coastal and urban areas.

The Socialist Parliamentary Group (PSOE) has introduced a bill aimed at promoting affordable rental housing.

The time is fast approaching for millions of people to begin the process of filing their income tax returns in Spain. To simplify this task, the Tax Agency has announced the official deadlines for this year’s campaign, covering online, telephone, and in-person submissions.

The Andalusian Government has approved a set of tax incentives aimed at combating depopulation in villages.

On Monday the 13th of January, Spain’s president proposed to levy a tax of 100% tax on home purchases by non-EU nationals (e.g. American and British citizens).

For expats and non-resident buyers aspiring to own a home in Spain there’s a lot to learn.

The Madrid Assembly has given final approval to the tax incentive for foreign investors, along with a series of tax deductions for housing.According to the regional government's estimates, the eight new aids approved for housing and depopulation will result in a tax saving of over €150 million for M

Spain: tax haven or tax hell? Actually, it’s both. In John Boorman’s 1981 Excalibur movie, there is a part of the dialogue between Merlin and King Arthur where Merlin explains he is a dream to some but a nightmare to others.

Madrid and Barcelona were the two provincial capitals that generated the most revenue per inhabitant from local taxes in 2023, with a figure nearing €1,000 per capita, according to a study by the Registry of Tax Advisor Economists on local taxation in 2024. The report, authored by the specialist ta

The Government of the Community of Madrid has given the green light to what is known as the 'Mbappé Law', a regulatory change that aims to attract foreign investments, attract talent and facilitate the return of emigrants. Specifically, the bill contemplates a new deduction of 20% in the regional personal income tax quota for taxpayers who invest in public debt or shares, or make contributions to companies.

Submitting your tax return after the deadline, either voluntarily or as requested by the Spanish tax authorities, are situations that could be negative for you and result in significant fines and penalties. The tax authorities allow you to file your tax return after the deadline, but with consequences, although the size of the penalty will depend mainly on whether your omission affects you or the tax authorities.

When a non-resident sells property in Spain, they undergo a 3% retention which is practised on the sales proceeds.

Filing your annual tax return in Spain can seem daunting, but don't worry! This guide will walk you through everything you need to know about the 2023/2024 tax season, including deadlines, what to include, and how to file.

Generally, whenever you want to renovate or carry out building work in your home, you need to apply for a building permit. Though some small renovations do not require any permit type, most do, and you must factor in this expense.

When buying or inheriting a property, the owner may be subject to a value assessment by the Tax Authorities, to check that they are paying enough tax for the property.

In Spain, as a taxpayer, one of our duties is to inform the Spanish tax authorities of our tax address if it changes.