Don’t become a tax resident in Spain if you are considering coming here to work. The tax experts at Golden Partners offer you the opportunity to apply for the impatriate tax regime, known as the Beckham Law, to achieve significant tax savings if your company decides to relocate you to Spain. A common question is: can you be resident in Spain but not tax resident? This distinction is crucial when planning your move, as it can determine the extent of your tax obligations.
More and more foreigners are interested in moving to Spain for its great climate and quality of life, as well as its secure legal environment for businesses due to its membership in the European Union. However, the high tax pressure in Spain, which has increased by 2.9 GDP points since the pandemic according to Fedea (Foundation for Applied Economics Studies), frightens foreign investors.
Many of them are unaware of how taxes are structured in Spain, how tax residents or non-tax residents are taxed, and the possibility of being subject to the Beckham Law to reduce their tax bill over several fiscal years, even when buying a luxury real estate in Spain. Read more!
and the benefit of Spanish tax residency.
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How much are taxes in Spain?
The Spanish tax system comprises a large number of taxes for individuals who spend more than 183 days in Spain and have their centre of economic interests in the country, thereby becoming tax residents, as well as for non-residents who receive income from Spanish sources or own assets located in Spanish territory.
In 2025, the effective personal income tax rate (IRPF Spain) depends on both income level and autonomous region, with average effective rates typically ranging from 19% to 47%. These Spanish tax rates in 2025 make the country a moderately high-tax jurisdiction for residents and foreign nationals. Expats in Spain should pay special attention to their tax obligations under the personal income tax system, especially when earning income both locally and abroad.
To give you a clear idea, these are the main taxes in Spain that you may be subject to as an individual and tax resident in 2025:
Personal Income Tax (IRPF)
Inheritance and Gift Tax
Wealth Tax
Value Added Tax (VAT)
Transfer Tax and Stamp Duty
Other taxes: Customs duties, and special taxes on products such as alcoholic beverages, hydrocarbons, tobacco, or vehicle registration
Regional and local taxes like Property Tax (IBI), Business Activities Tax, and Vehicle Tax
The most significant tax for foreigners who move their tax residence to Spain is the IRPF (Impuesto sobre la Renta de las Personas Físicas). This tax applies to all worldwide income earned by anyone who spends more than 183 days in Spain and has their primary economic interests in the country.
As of 2025, the maximum effective personal income tax rate in Spain can reach up to 54%, making Spain the fourth highest-taxing country in Europe—behind Denmark, France, and Austria. Because of this, many foreigners actively look for ways to avoid becoming tax residents in Spain, in order to reduce their exposure to Spain’s full progressive tax system.
How much is non resident tax in Spain?
The non-resident tax in Spain ranges from 19% to 24%, depending on both the type of income received from Spanish sources and the taxpayer’s country of residence. Unlike tax residents, non-residents spend fewer than 183 days per year in Spain, but are still taxed on Spanish-source income, such as bank interest, rental income, or profits from vacant properties. Those residing in EU or EEA countries benefit from the lower rate of 19%, while individuals from non-EU countries are generally subject to the higher 24% rate.
Non-residents from EU/EEA countries
If you’re a non-resident living in an EU or EEA country, you will typically pay a 19% flat tax on any income earned from Spanish sources. This includes interest from Spanish bank accounts, rental income, or other investment-related gains within Spain. No deductions are allowed unless specific bilateral agreements apply.
Non-residents from non-EU countries
For non-residents living outside the European Union or European Economic Area, the tax rate increases to 24%. This applies to the same types of income—such as property rentals or interest—but without access to deductions or allowances, making it a higher effective tax burden compared to EU residents.
Don't become a tax resident in Spain: request the Beckham Law
Due to Spain’s high tax rates, many expats are looking for ways to avoid becoming tax residents. One popular solution is the Beckham Law, a special expatriate tax regime that offers significant savings on IRPF and exempts most foreign assets from declaration. It applies to eligible workers, entrepreneurs, and investors who relocate to Spain.
What is the Beckham Law: key points to be aware of
The Beckham Law is a special tax regime for expatriates in Spain, allowing foreign workers, investors, and entrepreneurs who haven’t lived in Spain for the past 10 years to enjoy significant tax benefits. Named after footballer David Beckham, it offers reduced taxation for those relocating to Spain for professional reasons.
Key benefits of the Beckham Law in 2025
24% flat IRPF rate on Spanish income up to €600,000; 47% above that.
No tax on foreign income and no obligation to file the 720 Asset Declaration.
Wealth Tax applies only to Spanish assets, with generous exemptions in some regions (e.g., Madrid).
Spouse and children under 25 (or with disabilities) can also benefit under specific conditions.
Save taxes with the Beckham Law
At Golden Partners, we help you optimize your international tax situation legally and efficiently. Our team analyzes your personal and financial circumstances to identify the most favorable tax options—ensuring full compliance with tax laws both in Spain and in your country of origin. Whether you’re relocating, investing, or working across borders, we make sure you pay only what’s necessary—nothing more.
Frequently asked questions about non tax residents in Spain
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Can you be resident in Spain but non tax resident?
Yes, you can be a resident in Spain but considered a non-tax resident in specific situations. By default, if you spend fewer than 183 days in Spain in a calendar year, you are not deemed a tax resident. However, even if you stay longer, you may still be treated as a non-tax resident for tax purposes if you qualify for a special regime like the Beckham Law. This tax scheme allows eligible individuals—mainly foreign professionals relocating to Spain—to pay taxes only on income earned in Spain. Under this regime, only employment income is subject to Spanish taxation, while your worldwide income remains exempt.
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How is non resident tax calculated in Spain?<span style="color: rgb(178, 135, 53); font-size: 24px;"
Non-resident tax in Spain is calculated based on income or assets located within Spanish territory, and the rules vary depending on whether the taxpayer is a resident of the EU/EEA or from a non-EU country. For non-residents, taxation is applied separately to each asset or source of income—such as property rentals, property ownership, or capital gains.
The standard tax rate is 24% for non-EU residents and 19% for residents of the EU or EEA. Income and capital gains are taxed individually, and there are no personal allowances. Each asset must be declared separately, and filing deadlines vary depending on the type of income or asset. For example, rental income is typically declared quarterly, while ownership of a property may require an annual declaration (form 210).
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How to pay non resident tax in Spain?
To pay non-resident tax in Spain, you must file Form 210 (Modelo 210), which is the official tax form for non-residents earning income or owning assets in Spain. This includes property income, capital gains, and imputed income from property ownership. The tax must be filed separately for each asset or income source.
You can submit Form 210 online through the Spanish Tax Agency’s website (Agencia Tributaria), even if you reside abroad. Payment can be made by bank transfer from a Spanish or international account, or via direct debit if you have a Spanish bank account. Filing deadlines vary depending on the type of income: for example, rental income is declared quarterly, while property ownership must be declared annually—typically before December 31 of the following year.
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Do non residents have to pay plusvalia tax in Spain
Yes, non-residents are required to pay plusvalía tax (Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana) when selling urban property in Spain. This municipal tax is based on the increase in the value of the land over the ownership period, not the market price of the property.
For example, a non-resident who sells a property in Madrid for €500,000 may face plusvalía tax depending on how long they have owned the property and the cadastral value of the land (which is often significantly lower than market value).
Let’s say the cadastral land value is €100,000 and the property was owned for 10 years. Madrid City Council might apply a coefficient and tax rate that results in a plusvalía tax of around €6,000 to €9,000, depending on exact figures and current rates.
While the seller is normally responsible, in cases involving non-resident sellers, the buyer is required to withhold the amount and pay it to the local authority to ensure proper tax compliance.
