Taxes in Spain for foreigners

What you pay as a resident and when: whether you must file an income tax return, tax residency (the 183-day rule), state and Comunitat Valenciana deductions, money sent by your family, Modelo 720 and self-employed taxes. Every guide cites the rule (BOE, AEAT) and says when it does not apply. General information, not a substitute for an adviser.

🧮 Income tax calculator 2026 for your salary (all regions)

🧮 Self-employed (autónomo) calculator 2026: contributions, IRPF and Modelo 130

• Autónomo in Spain as a foreigner: taxes (IRPF, VAT, RETA) and deductible expenses Autónomo in Spain as a foreigner: the taxes you pay (IRPF via modelo 130, VAT via modelo 303, RETA contribution), deductible expenses and quarterly dates.
• Self-employed in Spain: unclaimed expenses from past years (2022 to 2025) Self-employed in Spain with unclaimed expenses from past years: costs often missed, how to correct the 2022 to 2025 Renta and the deadlines (2022: 30.06.2027).
• Bizum and Hacienda in Spain: what the tax office sees and when it is a gift Bizum and Hacienda in Spain: what banks pass to the tax office, the €1,000 cash limit and when money from family counts as a gift. From official BOE texts.
• Catastro representation form: new standard model from 10 October 2026 Catastro representation form: a resolution of 5 October 2026 approves a standard model for acting through a representative, in force from 10 October. What it covers and how to use it.
• Spain tax residency certificate: how to request it from the AEAT and what to do if denied Spain tax residency certificate: how to request it from the AEAT online with Cl@ve, the 10 working days deadline and what to do if it is denied or wrong.
• Do I need to file a tax return in Spain? Limits and your first Renta Do I need to file a tax return in Spain as a foreign resident? Limits (€22,000 and €15,876), voluntary filing and how to do your first Renta return.
• Disability tax deduction in Spain: €1,200 a year, Modelo 143 and past years Disability tax deduction in Spain: €1,200 a year per child, parent or spouse with a disability, even with zero tax. Modelo 143 and claiming 2022 to 2025.
• Double taxation relief in Spain on foreign income (art. 80 IRPF) Double taxation relief in Spain (art. 80 IRPF): how the cap is worked out, what role the 1985 treaty with Ukraine plays and which documents to keep as proof.
• Large family tax deduction in Spain: €1,200 a year, Modelo 143 and past years Large family tax deduction in Spain: €1,200 a year, €2,400 if special, €600 per extra child. Requirements, Modelo 143 advance and claims for 2022 to 2025.
• Maternity deduction in Spain: €100 a month, Modelo 140 and past years Maternity deduction in Spain: €100 a month per child under 3 and up to €1,000 for nursery. Requirements, Modelo 140, unemployment and claiming 2022 to 2025.
• Andalusia regional tax deductions 2026: rent, family and income limits Andalusia regional tax deductions 2026: rent 15% up to €1,200, €200 per birth, large family, disability, sport, vet costs and the income limits that apply.
• Aragon regional tax deductions 2026: children, nursery and rural areas Aragon regional tax deductions 2026: €500 for a third child, nursery, textbooks, €600 in Rank X villages and income limits. Aragon has no tenant rent deduction.
• Asturias regional tax deductions 2026: rent, children and limits Asturias regional tax deductions 2026: 30% of rent up to age 35, €600 per child, large family, depopulating concejos and income limits. Regional IRPF only.
• Balearic Islands regional tax deductions 2026: rent, birth, limits Balearic Islands regional tax deductions 2026: rent up to €650, birth from €800 paid by the Govern if your tax falls short, textbooks, childcare and limits.
• Canary Islands regional tax deductions 2026: rent, children, health Canary Islands regional tax deductions 2026: rent 24% up to €760, birth, nursery, large family, medical costs and income limits. IGIC is not VAT; IRPF still applies.
• Castilla-La Mancha regional tax deductions 2026: rent, children and rural areas Castilla-La Mancha regional tax deductions 2026: rent up to €500, nursery, large family, 10% to 25% for rural areas and the income limits that apply.
• Castile and León regional tax deductions 2026: children, rent and rural areas Castile and León regional tax deductions 2026: birth from €1,010, more in small towns, rent for under-36s, nursery and the income limit that applies.
• Catalonia regional tax deductions 2026: rent, birth and income limits Catalonia regional tax deductions 2026 in the Renta: 10% of rent up to €500 or €1,000, €150 or €300 per birth, widowhood, rural towns and income limits.
• Valencia tax deductions 2025: which exist, how much and what documents Valencia tax deductions 2025: rent up to €1,100, health and sport 30%, birth €600 to €900. Income limits, the no-cash rule and the documents you need.
• Extremadura regional tax deductions 2026: children, rent and towns Extremadura regional tax deductions 2026: €500 to €1,200 per birth, 30% of rent, towns under 3,000 inhabitants and new income limits. Regional IRPF only.
• Galicia regional tax deductions 2026: children, rent and income limits Galicia regional tax deductions 2026: up to €2,400 per child, two children, rent up to age 35, textbooks and income limits. They only cut the regional IRPF.
• La Rioja regional tax deductions 2026: birth, rent and small towns La Rioja regional tax deductions 2026: up to €900 per child, €100 a month per child in small towns, rent for under-36s, sport and income limits. Regional only.
• Madrid regional tax deductions 2026: rent, children and income limits Madrid regional tax deductions 2026: rent under 40, €721.70 per birth, large family and income limits. They only reduce the regional part of your IRPF.
• Murcia regional tax deductions 2026: rent, children and income limits Murcia regional tax deductions 2026: rent 10% up to €300, nursery, school supplies, working women and income limits. They only cut the regional part of IRPF.
• Solar panels tax deduction in Spain 2026, energy efficiency and EVs Solar panels tax deduction in Spain 2026 (10% or 20%, €5,000 base, no cash), energy efficiency and electric car deductions, with deadlines to 31 December 2026.
• Cantabria tax deductions 2026: what Law 5/2026 changes for residents Cantabria tax deductions 2026 (Law 5/2026): birth €1,400, sport, young buyers, domestic help and health costs. Amounts, income limits and conditions.
• Forgotten tax deductions in Spain for past years: how to claim for 2022-2025 Forgotten tax deductions in Spain for past years: union fees, moving for a job, parents living with you and donations, 2022 to 2025, and how to claim them.
• Gift tax in Valencia: money from parents to children, 99 % relief for residents Gift tax in Valencia for residents: money from parents to children. €100,000 reduction, 99 % relief, Modelo 651 within one month, and cases with no relief.
• Valencia income tax rates 2026 and 2027: the new regional IRPF scale Valencia income tax rates 2026 and 2027: the new regional IRPF scale of Law 5/2026, rates per bracket (8.8% to 29.35%, then 8.7% to 29.25%) and who pays them.
• Free AEAT e-invoicing: what the public solution is and who can use it Free AEAT e-invoicing: what the public solution of Order HAC/1028/2026 is, who can use it, what it does and how you log in (certificate or Cl@ve) in Spain.
• Rental income tax in Spain: Renta if you live here, Modelo 210 if not Rental income tax in Spain: Renta if you are a tax resident (expenses, 3% depreciation, reductions) and Modelo 210 if not (24% or 19%). Deadlines, BOE sources.
• Buying property in Spain: taxes (ITP, VAT, AJD) and Valencia rates Taxes when buying property in Spain: ITP on second-hand, VAT and AJD on new builds, Valencia rates, Modelo 600 within 1 month and the 3 % withholding.
• Spain property tax for non residents: IBI, imputed income and Modelo 210 Spain property tax for non residents: IBI each year, imputed income if you live in Spain, Modelo 210 if not. Deadlines, rates and how it is calculated.
• Tax on selling property in Spain: plusvalía, IRPF and the 3% non-resident withholding Selling property in Spain tax: municipal plusvalía, IRPF with reinvestment or over-65 exemption, and the 3% a buyer withholds from non-resident sellers.
• Modelo 030: Spanish tax number (NIF) for foreigners, tax census and address change Modelo 030 for foreigners: how to get a Spanish tax number (NIF) without a NIE, join the tax census and report an address change in 3 months. Documents, steps.
• Modelo 720 Spain: who files, €50,000 limit, deadline and fines Modelo 720 Spain: who has to file the foreign assets return, the limit of €50,000 per block, the 31 March deadline and the penalties in force since 2022.
• What happens if you don't file a tax return in Spain: surcharges, fines and how to file late What happens if you don't file a tax return in Spain? Surcharges from 1%, 50% penalties, a 4-year limit and how to file past years late. Sources: BOE and AEAT.
• Spain tax on salary: IRPF withholding on your payslip and Modelo 145 Spain tax on salary: 2026 withholding bands, example (€24,000: 13.51%) and calculator. Why it is not the final tax and how Modelo 145 changes it.
• Tax return in Spain with unemployment benefits: what RDL 3/2026 changed Tax return in Spain with unemployment benefits: RDL 3/2026 removed the duty to file for receiving them; the income and payer limits of art. 96 still apply.
• Ukrainian pension tax in Spain: where it is taxed and how to fix 2022-2025 Ukrainian pension tax in Spain: an ordinary pension is taxed in Spain, a military or civil service pension in Ukraine. How to fix your 2022-2025 Renta.
• UK pension tax in Spain: State Pension, government pensions and 2022-2025 refunds UK pension tax in Spain: the State Pension and private pensions are taxed in Spain, government pensions in the UK. Reclaiming IRPF for 2022-2025 and UK PAYE.
• Tax return after regularisation in Spain: your first Renta in 2027 Tax return after regularisation in Spain: who files the 2026 Renta in 2027, the €22,000 and €15,876 limits, withholding refunds and the maternity deduction.
• How to claim a tax refund from previous years in Spain: 2022-2025 and deadlines How to claim a tax refund from previous years in Spain: maternity, large family, withholding and foreign pensions, 2022 to 2025. Deadline for 2022: 30.06.2027.
• Beckham law Spain requirements: 24% up to €600,000 and Modelo 149 within 6 months Beckham law Spain requirements: who qualifies (5 years as non-resident), the 24% rate up to €600,000 and how to opt in with Modelo 149 within 6 months.
• Spain tax residency: the 183-day rule, certificate and first year Spain tax residency: the 183-day rule, center of interests, residency certificate, your first year and tax treaties. Based on the IRPF law and AEAT sources.
• Remote work for a foreign company: who withholds tax in Spain Remote work for a foreign company from Spain: the AEAT (INFORMA 149599) says with no permanent establishment there is no IRPF withholding and you pay tax on worldwide income.
• Property abroad in your Spanish tax return: a flat in Ukraine, empty, rented or sold Property abroad in your Spanish tax return: a flat in Ukraine empty, rented or sold. Imputed income (art. 85), rent, sale, art. 80 credit and Modelo 720.

General information, not individual legal advice. Check the official source and consult a professional for your case.