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📊 Guide · Taxation

Income tax in Spain
for expats.

The Spanish income tax system has specific rules for foreign residents. Here's what you need to know to avoid being caught off guard.

What is the IRPF

The income tax, with important rules for foreign residents.

The IRPF (Impuesto sobre la Renta de las Personas Físicas) is the Spanish equivalent of personal income tax. If you've moved from another country, there are important differences: the system considers your tax residency, your worldwide income, and has specific deadlines that are important to know.

This guide gives you an overview of what you need to know when arriving in Spain. For specific situations, consult a qualified tax adviser.

Note: This guide is informational and does not constitute tax advice. For your specific situation, always consult a qualified professional, a tax adviser or accountant in Spain.

Key concepts

What you need to understand first.

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Tax residency
If you spend more than 183 days per year in Spain, you're considered a Spanish tax resident, and must declare all your worldwide income in Spain.
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Worldwide income
As a Spanish tax resident, you must declare income from all countries. Double taxation treaties exist to prevent the same income being taxed twice.
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Double taxation treaties
Spain has treaties with many countries to avoid double taxation. The treatment depends on the type of income and country of origin.
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Declaración de la Renta
The annual IRPF declaration, filed between April and June of the year following the tax year. This is your annual tax return in Spain.
Key dates

The Spanish tax calendar.

Jan–Mar
PreparationGather documents from the previous year, payslips, investment income, rental receipts, etc.
Apr
Filing period opensThe Spanish Tax Agency (Agencia Tributaria) opens the annual declaration period, usually in April.
Jun
Final deadlineThe deadline to file your return is generally 30 June. Returns with payment by direct debit have a slightly earlier deadline.
An important note

The Spanish system doesn't automatically account for everything you have.

Especially if you have income in more than one country, are self-employed, or have investments, you'll often need to manage your tax situation more actively. It's well worth getting informed from the start.

"Arriving in Spain and realising too late that you were a tax resident from year one can result in unexpected tax obligations. Inform yourself early."

Frequently asked questions

Questions that come up every time.

In my first year in Spain, do I need to file a tax return?
It depends on how many days you spent in Spain that year and your situation. If you stayed more than 183 days, you're already a tax resident, and a declaration for that year may be required. The first year is often the most complex.
Will I be taxed in two countries at the same time?
Double taxation treaties exist precisely to avoid this. In practice, how they apply depends on the type of income. A tax adviser can analyse your specific situation and legally optimise your tax position.
What if I'm self-employed in Spain?
As a self-employed person (autónomo), you have quarterly tax obligations, VAT returns and income tax advance payments, as well as the annual declaration. I'd strongly recommend having a tax adviser (gestor) from the start.

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