⚖️ 🇪🇸 Spain vs 🇲🇺 Mauritius
📊 AT A GLANCE
| Metric | 🇪🇸 Spain | 🇲🇺 Mauritius |
|---|---|---|
| Top Personal Income Tax | 47.00% | 20.00% |
| Effective Top PIT Rate | 54.00% | 20.00% |
| Corporate Tax Rate | 25.00% | 15.00% |
| VAT / GST | 21.00% (IVA) | 15.00% (VAT) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 96 | 46 |
💰 INCOME TAX RATES
| Rate | Spain | Mauritius |
|---|---|---|
| Top PIT Rate | 47.00% | 20.00% |
| Effective Top PIT | 54.00% | 20.00% |
| Capital Gains Tax | 28.00% | 0.00% |
| CG Notes | Savings income taxed at 19-28% progressive rates. Transfers of assets: 19-30%. | No capital gains tax in Mauritius. |
| SS Employee | 6.50% | 3.00% |
| SS Employer | 30.65% | 6.00% |
| SS Annual Cap | $56,844 | — |
🏦 WITHHOLDING RATES
| Type | Spain | Mauritius |
|---|---|---|
| Dividend WHT | 19.00% | 0.00% |
| Interest WHT | 19.00% | 15.00% |
| Royalty WHT | 24.00% | 15.00% |
📋 OTHER TAXES
| Tax | Spain | Mauritius |
|---|---|---|
| Corporate Tax | 25.00% | 15.00% |
| Inheritance Tax | 34.00% | — |
| Wealth Tax | 3.50% | — |
🔧 TAX FEATURES
| Feature | Spain | Mauritius |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | No |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | Yes | No |
| Inheritance Tax | Yes | No |
| Exit Tax | Yes | No |
| CFC Rules | Yes | No |
| Digital Services Tax | Yes | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | Yes | Yes |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Spain | Mauritius |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | Yes | No |
| Non-Dom Details | Beckham Law (Ley Beckham) - 24% flat rate on Spanish-source income up to EUR 600k for inbound workers | — |
Active Special Tax Regimes
| Detail | Spain | Mauritius |
|---|---|---|
| Regime | Ley Beckham (Inbound Assignees) — 24.00% flat | |
| Global Business Licence (GBL) — 3.00% flat |
📅 RESIDENCY & FILING
| Detail | Spain | Mauritius |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days in calendar year, or center of economic/vital interests is in Spain | Tax resident if domiciled in Mauritius and has permanent place of abode there, or present for 183+ days in a year, or present for aggregate 270+ days in current and two preceding years. |
| Filing Deadline | June 30 | September 30 |
| Auto Extension | No | No |
| Filing Notes | Campaign typically April-June. Borrador (draft) return available from tax authority. | Individual returns due by September 30 following the end of the income year (July-June). March 31 for those on calendar year. |
| Exit Tax Details | Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA countries | — |
| CFC Rules Details | CFC rules apply when >50% held in entity taxed at <75% of equivalent Spanish tax | — |