🇪🇸 Spain · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Spain taxes personal income (IRPF), corporate profits and VAT (IVA), administered by the Agencia Tributaria (AEAT). Tax residents (183+ days) are taxed on worldwide income; regions set part of the personal rates.
Spain's taxes are administered by the Agencia Tributaria (AEAT): personal income tax (IRPF), corporate tax and VAT (IVA). Tax residents are taxed on worldwide income.
- The AEAT administers IRPF, corporate tax and IVA.
- Tax residents (183+ days) are taxed on worldwide income.
- IVA (VAT) applies to most goods and services at the standard rate.
Official authorities
- Agencia Tributaria
National tax authority — income tax, corporate tax and IVA.
Frequently asked questions
When am I a Spanish tax resident?
Generally if you spend more than 183 days in Spain in a year, or your main economic interests are there; residents are taxed on worldwide income.
What is the Beckham regime?
A special regime letting some inbound workers be taxed as non-residents on Spanish income at a flat rate for several years, if they qualify.
How does regional tax work?
Autonomous regions set part of the income-tax scale and some other taxes, so your total rate depends on where you live.
Official-information aggregation, not legal advice. Always verify on the authority's own site.