🇪🇸 Spain Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 47.0% effective 54.0%

Corporate tax 25.0%

IVA 21.0% standard rate

Tax residency 183 days 96 tax treaties

Spain tax profile

Data year: 2025

Tax system: Worldwide Tax is split between state (50%) and regional autonomous community (50%) rates
Top PIT rate: 47.0% (eff. 54.0%)
Corporate tax rate: 25.0%
IVA: 21.0%
Capital gains tax: 28.0% Savings income taxed at 19-28% progressive rates. Transfers of assets: 19-30%.
Social security (employee): 6.5%
Social security (employer): 30.7%
Social security cap (annual): EUR 56,844
Dividend withholding: 19.0%
Interest withholding: 19.0%
Royalty withholding: 24.0%
Wealth tax: 3.50%
Inheritance tax: 34.0%
Treaty count: 96

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 12,450	19.0%	--
EUR 12,450	EUR 20,200	24.0%	--
EUR 20,200	EUR 35,200	30.0%	--
EUR 35,200	EUR 60,000	37.0%	--
EUR 60,000	EUR 300,000	45.0%	--
EUR 300,000	and above	47.0%	--

Special regimes
Name	Type	Rate/amount	Duration	Status
Ley Beckham (Inbound Assignees) Special tax regime for inbound workers allowing non-resident taxation at 24% fla...	Flat rate	24.0%	6yr	Active

Digital Services Tax Participation Exemption Non-Dom Regime

Days threshold: 183 days
Residency rules: Resident if present 183+ days in calendar year, or center of economic/vital interests is in Spain
Exit tax: Yes Exit tax on unrealised gains for residents of 10+ years moving to non-EU/EEA countries
CFC rules: Yes CFC rules apply when >50% held in entity taxed at <75% of equivalent Spanish tax
Non-dom regime: Beckham Law (Ley Beckham) - 24% flat rate on Spanish-source income up to EUR 600k for inbound workers

PwC Spain Tax Summary (accessed Mar 23, 2026) PIT rates, CIT, VAT, withholding, social security, Beckham Law
Agencia Tributaria (accessed Mar 23, 2026) Official state brackets and IRPF rates