Income Tax Spain
| Living in Spain | Buying Property Spain | Building Regulations Spain | Schooling Spain |
| Income tax Spain | |||
Spanish Income Taxes
Spain’s fiscal/tax year is the natural calendar year. Income taxes in Spain should be paid between May 1 and June 30 for the previous year’s income.
With a DNI or NIE number, you can apply for a Número de Identidad Fiscal (NIF) in order to pay your taxes in Spain.
Tax residents will need to pay income taxes in Spain and are generally defined as those who reside in Spain over 183 days in each calendar year and/or have their main financial interests in Spain. However, in many cases you only need to file a tax return in Spain when you make more than €22,000 per year, receive a rental income of more than €1,000 and/or receive a capital gains and savings income of more than €1,600.
Expat Taxes in Spain
When you move to Spain, you may or may not have to file or pay taxes in your home country.
UK: Apply for certificate E101 to declare your tax paying status in Spain, negating your tax obligations in the UK. For more information on double taxation issues between the UK and Spain, see http://www.hmrc.gov.uk/cnr/dtdigest.pdf.
Tax Rates After Allowances
| INCOME | NATIONAL TAX RATE | PROVINCIAL TAX RATE | TOTAL TAX RATE |
| €0-€17,707 | 15.66% | 8.34% | 24% |
| €17,707-€33,007 | 18.27% | 9.73% | 38% |
| €33,007-€53,407 | 24.00% | 5.0% | 37% |
| €53,407 and above | 31.00% | 6.0% | 43% |
| The provincial rate is a guide only and can vary in different autonomies | |||
General allowance 5,151 Euros
An allowance is provided to married taxpayers
(twice the basic allowance) if one spouse has no income and is taxed separately.
3.400 euros as an allowance with one tax return
An allowance is provided to single parent
families (approx. 1.64 times the basic allowance).
Age allowance (65+) 6,069 euro (75+) 6,273 euro
Disabled allowance 2,316 - 7,038 euro depending on degree of incapacity
Child allowance
An allowance per child is provided for the first
two dependent children under 25 years. This
allowance is increased for subsequent children
(3rd and 4th). A supplementary allowance is
provided for each child between 3 and 16
years of age to cover part of the costs of educatio
First child - 1,836 euro
Second child - 2,040 euro
Third child - 3,672 euro
Each further child - 4,182 euro
Elderly relative living with family whose income is less than 8,000 euro pa:
65+ 918 euro
75+ 1,122 euro
Maternity allowance (Reduction for childcare)
2,244 euro pa per child under three years old.
Earnings related Personal Allowance (for employees)
Earnings not more than 9,180: 4,080 euro
Earnings 9,180 to 13,260: 4,080 - 35% x (Earnings - 9,180)
Earnings 13,260 + : 2,652 euro