Spain: tax residency, rates & nomad visa

Tax residency rules in Spain

As of 2026, Spain’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Tax Summaries“Spend more than 183 days in Spain during a calendar year. In determining the period of stay, temporary absences are included in the count”View source · accessed 2026-08-09. More than 183 days in Spain in a calendar year triggers residency; temporary absences count toward the total.

Centre of economic interests

Alternative residency test independent of the day count. [source]PwC Tax Summaries“Have Spain as their main base or centre of activities or economic interests.”View source · accessed 2026-08-09

Family presumption

Rebuttable presumption ('unless proven otherwise'). [source]PwC Tax Summaries“It is presumed, unless proven otherwise, that a taxpayer's habitual place of residence is Spain when...the spouse (not legally separated) and underage dependent children permanently reside in Spain.”View source · accessed 2026-08-09

Non resident treatment

Those meeting none of the residency criteria are non-resident and taxed only on Spanish-source income/gains. [source]PwC Tax Summaries“In such cases, Spanish-source income and capital gains in Spain are subject to NRIT.”View source · accessed 2026-08-09

Full year status

Spain does not apply split-year treatment; status covers the whole tax year. [source]PwC Tax Summaries“An individual is either resident or non-resident and is taxed as such for the entire tax year.”View source · accessed 2026-08-09

Income tax rates in Spain

As of 2026, the headline personal income tax rate in Spain is 47%^ⓘPwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09. Top state-scale rate; total liability varies by autonomous community because regional rates are added to state rates.

General income brackets

19–47% (as of 2026)^ⓘPwC Tax Summaries“47% is the top marginal rate for general taxable income”View source · accessed 2026-08-09 — State general scale; autonomous communities apply their own additional scale, so effective totals differ regionally.

Savings income rates

19–30% (as of 2026)^ⓘPwC Tax Summaries“19% for the first EUR 6,000”View source · accessed 2026-08-09 — Savings/capital-income scale (interest, dividends, capital gains); top rate 30% over EUR 300,000.

Savings top rate

30% (as of 2026)^ⓘPwC Tax Summaries“30% for any amounts over EUR 300,000”View source · accessed 2026-08-09 — Top marginal savings-income rate.

Social security employee rate

6.5% (as of 2026)^ⓘPwC Tax Summaries“The general contribution rates are 6.5% for employees, subject to the type of contract”View source · accessed 2026-08-09 — General employee social security rate; maximum monthly contribution base EUR 5,101.20 for 2026 (rate varies by contract type).

Special tax regimes in Spain

24% (as of 2026)^ⓘPwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09 — Flat 24% on taxable income up to EUR 600,000 under the special expatriate regime. PwC does not use the colloquial term 'Beckham'.

Beckham excess rate

47% (as of 2026)^ⓘPwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09 — Higher 47% rate applies to income exceeding EUR 600,000 under the special expatriate regime.

Beckham duration

6 years (as of 2026)^ⓘPwC Tax Summaries“in the year when the option is exercised and in the following five years”View source · accessed 2026-08-09 — Applies for the year of exercising the option plus five following years (six tax years total).

Beckham eligibility

Must not have been Spanish tax resident in the prior five years; deemed met for holders of an international remote-working visa. [source]PwC Tax Summaries“taxpayers cannot have been tax resident in Spain for a period of five years prior to the tax year in which they move to Spain.”View source · accessed 2026-08-09

Digital nomad visa in Spain

Spain Digital Nomad Visa (international remote working visa) (as of 2023)^ⓘCitizen Remote“24% on Spanish-sourced employment income up to €600,000 per year”View source · accessed 2026-08-09 — Introduced under the 2023 Startups Law; no more than ~20% of income may be Spanish-sourced.

Nomad visa duration

5 years (as of 2026)^ⓘCitizen Remote“2-year increments, allowing residence for up to 5 years”View source · accessed 2026-08-09 — 1-year consular visa or up to 3-year residence permit from within Spain; renewable up to 5 years total, then long-term residency eligibility.

Nomad visa tax treatment

24% (as of 2026)^ⓘPwC Tax Summaries“This requirement will be deemed fulfilled by employees who have a visa for international remote working.”View source · accessed 2026-08-09 — Nomad-visa holders can opt into the special expatriate (Beckham) regime: 24% flat up to EUR 600,000; the visa satisfies the remote-work eligibility condition.

Nomad visa income requirement

EUR 2,850 / month (as of 2026)^ⓘCitizen Remote“~€2,850–€2,860 per month, equivalent to 200% of the SMI”View source · accessed 2026-08-09 — Approx EUR 2,849-2,860/month (200% of SMI) for a single applicant in 2026; add supplements for dependents.

Frequently asked questions

Sources

• PwC Tax Summaries individual / residence · big4, accessed 2026-08-09
• PwC Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-09
• KPMG (Thinking Beyond Borders: Management of Extended Business Travelers - Spain, Feb 2026) 01 / TBB Spain.pdf.coredownload.inline.pdf · big4, accessed 2026-09-12
• PwC Tax Summaries individual / other taxes · big4, accessed 2026-08-09
• PwC Tax Summaries individual / other issues · big4, accessed 2026-08-09
• Citizen Remote visas / spain digital nomad visa · other, accessed 2026-08-09
• Agencia Tributaria (Spanish Tax Agency) residencia personas fisicas juridicas / persona fisica residente espana.html · tax_authority, accessed 2026-09-12

Explore more

• Not sure you count as resident? Am I a tax resident of Spain?
• Working remotely? Digital nomad taxes in Spain — the visa, when you become tax resident, and your effective rate.
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• Planning your days in Spain? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps Spain’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Spain (and in your home country) review your situation before you act.