AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Spain

Spain combines national and regional income tax. Regional rates vary, especially Madrid and Catalonia. Wealth tax applies in most regions.

Personal income tax

19–47% (regional)
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

21%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline30 June
  • Capital gains19–28%
  • Beckham LawInbound expat regime
Official Tax Authority Agencia Tributaria
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Spain's official tax authority (linked above) or a qualified tax professional before making any decision.