Personal Tax in Spain

Overview by
Tax Base For Residents and Non-Residents
As Spanish citizens, foreign residents are subject to a tax on their revenue.
The revenues of non-residents are subject to a retention of 24% (deductible in the country of origin if non-double taxation convention is signed).

Tax Rate

Income Tax (IRPF) Progressive Tax Rate from 24% to 45%.
From EUR 0 to 17,707 24%
From EUR 17,707 to 33,007 28%
From EUR 33,007 to 53,407 37%
From EUR 53,407 to 120,000 43%
From EUR 120,000 to 175,000 44%
More than EUR 175,000 45%
Savings tax From 1 January 2010 a 19% tax is levied on savings income up to EUR 6,000 and a 21% tax on income over EUR 6,000.
Allowable Deductions and Tax Credit
Some expenses are deductible from each type of income. A deduction for social security contribution is permitted.
Special Expatriate Tax Regime
The tax regime of the expatriation country is applied in the majority of cases. Else, the Spanish tax department deducts 24%.
Capital Tax Rate
A 7% acquisistion tax is levied in Spain. Capital duty is levied at 1%.

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