Spanish tax guides for residents, non-residents and businesses
Clear answers to the tax questions our clients ask every week: non-resident tax, income tax, wealth tax, assets abroad, property taxes, inheritance and residence. New guides are published regularly. They are general information: tax rules change and every case is different, so ask us before you file.
Wealth tax in the Balearic Islands for residents and non-residents
How wealth tax works in the Balearic Islands for residents and non-resident owners: exempt amounts, main home, valuation of property, filing and planning tips.
Updated 12 November 2026 Property taxesVAT and stamp duty when buying a new-build property
Taxes on buying a new-build or off-plan property in the Balearics: 10% VAT on homes, 21% on plots and commercial units, stamp duty (AJD), payments on account.
Updated 12 November 2026 Moving to SpainThe UK–Spain double tax treaty explained for British owners and residents
How the UK–Spain double tax treaty works for British owners and residents: pensions, government pensions, rental income, property gains.
Updated 12 November 2026 Property taxesTransfer tax (ITP) when buying a resale property in the Balearics
Transfer tax (ITP) on buying a resale property in the Balearic Islands: progressive rates from 8%, who pays, the value the tax agency checks.
Updated 12 November 2026 Property taxesThe Balearic tourist tax for holiday rental owners
The Balearic sustainable tourism tax for holiday rental owners: per person per night, low-season and long-stay reductions, exemptions.
Updated 12 November 2026 Non-resident taxesThe 3% retention: buying from or selling as a non-resident
The 3% retention when buying property from a non-resident in Spain: who pays, the modelo 211 deadline, the buyer's liability and how the seller recovers it.
Updated 12 November 2026 Moving to SpainTax residence in Spain: the 183-day rule and the other tests
When you become tax resident in Spain: the 183-day rule, sporadic absences, centre of economic interests, the family presumption and treaty tie-breakers.
Updated 12 November 2026 Income tax for residentsThe Spanish tax calendar: key deadlines for residents and owners
The key Spanish tax deadlines in one place: income and wealth tax, modelo 720 and 721, non-resident modelo 210, quarterly returns for autónomos and companies.
Updated 12 November 2026 Wealth & assets abroadThe solidarity tax on large fortunes in Spain
The Spanish solidarity tax on large fortunes: net wealth above 3 million euros, rates, credit for regional wealth tax, residents and non-residents, filing.
Updated 12 November 2026 Income tax for residentsSelling your main home in Spain: the capital gains exemptions
Capital gains exemptions when selling your main home in Spain: reinvestment in a new main home within two years, over-65 exemption.
Updated 12 November 2026 Income tax for residentsSavings income tax in Spain: dividends, interest and capital gains
How Spain taxes residents' savings income: dividends, interest, fund and share gains and property gains, the savings scale from 19%.
Updated 12 November 2026 Non-resident taxesRental income tax for non-residents in Spain
How non-residents pay Spanish tax on rental income: 19% for EU/EEA with deductible expenses, 24% for others on gross income, quarterly modelo 210 and examples.
Updated 12 November 2026 Property taxesPlusvalía municipal: the town hall tax on selling or inheriting property
What the plusvalía municipal is, who pays it on a sale, inheritance or gift, the two calculation methods since 2021, no tax without a gain.
Updated 12 November 2026 Income tax for residentsHow foreign pensions are taxed in Spain
How Spain taxes foreign pensions for residents: state, private and government pensions, lump sums, treaty rules for UK, German and other pensioners.
Updated 12 November 2026 Wealth & assets abroadModelo 720: declaring your assets abroad as a Spanish resident
The modelo 720 information return on assets abroad: who must file, the 50,000-euro thresholds, accounts, securities and property.
Updated 12 November 2026 Non-resident taxesModelo 210: the Spanish non-resident tax return explained
What the modelo 210 is, who must file it, deadlines for imputed income, rental income and capital gains, tax rates for EU and non-EU owners, and how to pay.
Updated 12 November 2026 Tax proceduresReceived a letter from the Spanish tax agency? What to do
What to do when you receive a letter from the Spanish tax agency (Hacienda): requests, proposed assessments, penalties, deadlines to respond.
Updated 12 November 2026 Moving to SpainLeaving Spain: the tax steps when you stop being resident
Tax steps when you leave Spain: the last year as a resident, proving new residence abroad, Spain's exit tax on large shareholdings.
Updated 12 November 2026 Inheritance & gift taxInheritance tax in the Balearic Islands: a practical guide for families
How inheritance tax works in Mallorca, Ibiza and Menorca: who pays, kinship groups, Balearic reliefs, non-resident heirs, the six-month deadline and the steps.
Updated 12 November 2026 Income tax for residentsSpanish income tax rates for residents in the Balearic Islands
How Spanish income tax works for residents in the Balearics: general and savings scales, state and regional halves, personal allowances.
Updated 12 November 2026 Non-resident taxesImputed income tax: why non-residents pay tax on an empty Spanish home
How Spain taxes non-residents on a home they do not rent: imputed income on the cadastral value, 1.1% or 2%, tax at 19% or 24%, deadline and a worked example.
Updated 12 November 2026 Property taxesIBI: Spain's annual property tax and your cadastral value
IBI, Spain's annual municipal property tax: how it is calculated on the cadastral value, who pays when you buy mid-year, payment by direct debit.
Updated 12 November 2026 Inheritance & gift taxGift tax in the Balearic Islands: giving property or money in life
Gift tax in the Balearic Islands: giving property or money to children or a spouse, Balearic reliefs, the public deed requirement.
Updated 12 November 2026 Moving to SpainThe Germany–Spain double tax treaty for owners and residents
How the Germany–Spain double tax treaty affects German owners and residents in the Balearics: pensions, Spanish rental income, property gains, dual residence.
Updated 12 November 2026 Moving to SpainSpain's digital nomad visa: how remote workers are taxed
How remote workers with Spain's digital nomad visa are taxed: tax residence, access to the Beckham regime at 24%, social security, freelancers and employees.
Updated 12 November 2026 Income tax for residentsCrypto tax in Spain and the modelo 721
How Spain taxes crypto for residents: gains on sale or swap, staking income, wealth tax and the modelo 721 for crypto held abroad above 50,000 euros.
Updated 12 November 2026 Companies & self-employedCorporate tax for a Spanish limited company (S.L.)
Corporate tax for a Spanish limited company (S.L.): general 25% rate, reduced rates for new and small companies, annual return.
Updated 12 November 2026 Non-resident taxesCapital gains tax when a non-resident sells Spanish property
Capital gains tax when a non-resident sells property in Spain: 19% on the gain, how the gain is calculated, the 3% retention, deadline, plusvalía and refunds.
Updated 12 November 2026 Moving to SpainThe Beckham law: Spain's special tax regime for people moving to work
The Beckham law (special regime for impatriates): 24% flat tax on Spanish income up to 600,000 euros for six years, who qualifies.
Updated 12 November 2026 Companies & self-employedWorking as an autónomo in Spain: taxes and social security
What a self-employed autónomo pays in Spain: social security quota on real income since 2023, the reduced first-year fee, quarterly VAT and income tax returns.
Updated 12 November 2026Talk to a tax adviser about your situation
Call, WhatsApp or email us in English, German or Spanish. Tell us where you live, what you own and what you earn, and we will explain what you must file, when, and how to pay no more than you owe.