TAXES AND RELOCATION
Spain taxes: residence, income and the special regime
Spain tax residence, worldwide income and Article 93: eligibility, Forms 149/151 and special-regime rates, with AEAT and BOE sources.
Personal income tax overview, not an individual calculation. Excludes corporate tax, VAT, social contributions, wealth and inheritance taxes.
When does someone become tax resident in Spain?
- In a calendar year
- >183 days
General grounds are more than 183 days in Spain in a calendar year, or the main center of activities or economic interests there. Sporadic absences count unless foreign tax residence is proved. A legally non-separated spouse and dependent minor children living there create a rebuttable presumption.
The day count is not the only test. A residence permit is not tax residence; this summarizes general domestic rules, not every exception.
Sources and verification dates
- AEAT — Individual resident in SpainVerified:
Which income is taxed, and does a move split the tax year?
- Ordinary resident rules
- Worldwide income
- Normal residence assessment period
- Calendar year
Under ordinary rules, a Spanish resident is taxed on worldwide income; a nonresident on income considered Spanish-source. Residence is normally assessed for the whole calendar year: moving does not itself split the tax period.
An applicable tax treaty can change the result. Article 93 is a separate exception, not the default for every newcomer.
Sources and verification dates
Who can qualify for the Article 93 special regime?
- Without Spanish residence before the move
- 5 tax periods
Applicants need no Spanish residence in the previous five tax periods and a qualifying move: employment, including qualifying remote employment, directorship, approved entrepreneurship or specified highly qualified activity. Professional athletes are excluded; permanent-establishment income is restricted, with defined exceptions.
Each branch has additional conditions; a visa or freelancing alone is insufficient. Employment and qualifying entrepreneurial earnings during the regime are deemed Spanish-source, including foreign earnings.
Sources and verification dates
- BOE — Ley 35/2006, Article 93Verified:
How is the regime elected, and how long does it last?
- Election / tax return
- 149 / 151
- Residence-acquisition year and following periods
- Year + 5
An eligible applicant elects the regime using Form 149 and files Form 151. They remain an IRPF taxpayer while using modified nonresident-tax rules in the residence-acquisition year and the next five tax periods.
The regime is optional and requires continuing compliance. It does not automatically make the taxpayer nonresident.
Sources and verification dates
- AEAT — Special impatriate tax regimeVerified:
What do the 24% and 47% rates mean?
- Non-savings base through €600,000
- 24%
- On the excess above €600,000
- 47%
This scale applies to the non-savings taxable base of the Article 93 special regime. Specified dividends, interest and disposal gains use a separate savings scale.
This is not a flat rate on every expat’s entire income. The Renta 2025 manual scale is also confirmed in the current consolidated Article 93.