Income Tax Spain

Impuesto sobre la Renta de las Personas Fisicas (IRPF)


You are considered to be resident in Spain if you spend more than 183 days in a Spanish territory in a calendar year, or, if your business or professional or financial interests are based in Spain.

If your Spouse and/or dependant children are habitually resident in Spanish Territory you will be deemed to be resident unless you can prove different.

The Spanish fiscal year concurs with the calendar year.

Residents are taxable on all sources of earned and unearned worldwide income.

Married couples may elect to be treated as individuals or as a family unit.

Taxable income may come from many sources some of which are detailed below, but which are by no means exhaustive: -

1. Contracts of employment (Rendimientos del trabajo)
2. Investment income from property (Rendimientos deal Capital Inmobiliario)
3. Investment Income (Rendiminitos del Capital Mobiliario)
4. In certain circumstances Capital gains and losses (Ganacias y perdidas patrimoniales)
5. Trading Income (Rindeminitos de Actividades Economicas)

Income Tax Rate Chart;

Contact Spanish Taxes to see how we can help with your Spanish Income Tax.