Last reviewed: 24 October 2020

The following table provides a summary of the major features of the taxation system of Spain as they affect transferring executives and business migrants.

Liability to tax

(ESP ¶1-010, ESP ¶1-030, ESP ¶2-010)

Residents

Worldwide income

Non-residents

Spanish source income

Tax year

(ESP ¶2-030)

Individuals

1 January–31 December

Variations?

None allowed

Maximum marginal income tax rates

(ESP ¶2-020)

Residents

45%, varies regionally

Non-residents

19% for residents in an EU/EEA jurisdiction; otherwise 24%

Capital gains tax rates

(ESP ¶2-010(b), ESP ¶2-020(a)(1)(ii))

Residents

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