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Tax in Spain

Your personal tax guide for Spain

The content in this tax guide is provided by EY.

Going to or leaving Spain

Local tax information for Spain

Local information Details

Tax authority

Agencia Española de Administración Tributaria (AEAT)

Website

www.agenciatributaria.es

Tax year

1 January to 31 December

Tax return due date

30 June

Is joint filing possible

Yes

Are tax return extensions possible

No

Local tax information for Spain

Local information

Tax authority

Details

Agencia Española de Administración Tributaria (AEAT)

Local information

Website

Details

www.agenciatributaria.es

Local information

Tax year

Details

1 January to 31 December

Local information

Tax return due date

Details

30 June

Local information

Is joint filing possible

Details

Yes

Local information

Are tax return extensions possible

Details

No

2020 income tax rates

2020 income tax rates.

Taxable income band € National income tax rates

0 to 12,450

19%

12,451 to 20,200

24%

20,201 to 35,200

30%

35,201 to 60,000

37%

60,001 +

45%

2020 income tax rates.

Taxable income band €

0 to 12,450

National income tax rates

19%

Taxable income band €

12,451 to 20,200

National income tax rates

24%

Taxable income band €

20,201 to 35,200

National income tax rates

30%

Taxable income band €

35,201 to 60,000

National income tax rates

37%

Taxable income band €

60,001 +

National income tax rates

45%

Total tax liability consists of the tax liability computed under the general rates plus the tax liability computed under the autonomous community rates. Consequently, the final maximum marginal rate depends on the marginal tax rate of the autonomous community where the taxpayer resides.

Income derived by non-residents is generally subject to a final tax of 24% (or 19% for residents of other EU member states and EEA countries). However, other rates may apply depending on the type of income. Dividends and other income derived from holding a participation in a company, interest and other income obtained from assigning capital to third parties are subject to tax rates of 19%, 21% and 23%.

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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