Spain
Spain attracts thousands of international expats every year thanks to its sunny climate and high quality of life. The Beckham Law offers an attractive tax framework for relocated workers. Barcelona, Madrid and Valencia have become major hubs for digital nomads and entrepreneurs.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 12 450 € | 19 % |
| 12 450 € → 20 200 € | 24 % |
| 20 200 € → 35 200 € | 30 % |
| 35 200 € → 60 000 € | 37 % |
| 60 000 € → 300 000 € | 45 % |
| 300 000 € → unlimited | 47 % |
Corporate tax
25 %
Capital gains
0 %
VAT
21 %
Special regime : Ley Beckham
Régime fiscal spécial pour les travailleurs déplacés en Espagne. Permet d'etre imposé comme non-résident avec un taux forfaitaire de 24 % sur les revenus espagnols jusqu'à 600 000 EUR.
6 ans (année d'arrivée + 5 ans)
Ne pas avoir été résident fiscal en Espagne au cours des 5 dernieres années. Avoir un contrat de travail espagnol ou etre nommé administrateur d'une société espagnole.
- Taux forfaitaire de 24 % sur les revenus espagnols jusqu'à 600 000 EUR
- Exonération d'impot sur les revenus de source étrangere (sauf dividendes)
- Pas d'obligation de déclarer les actifs étrangers (modele 720)
- Pas d'impot sur la fortune sur les actifs hors Espagne
Visa options
Visa Digital Nomad
digital-nomadDuration: 1 an renouvelable jusqu'à 3 ans
Cost: 80 EUR
Requirements: Revenu minimum de 2 646 EUR/mois (200 % du SMI). Contrat avec une entreprise étrangere ou activité freelance avec clients hors Espagne.
Visa Entrepreneur
entrepreneurDuration: 1 an renouvelable
Cost: 80 EUR
Requirements: Business plan viable avec intéret économique pour l'Espagne. Avis favorable du bureau économique et commercial.
Visa Non-Lucratif
non-lucrativeDuration: 1 an renouvelable
Cost: 80 EUR
Requirements: Revenu passif d'au moins 2 400 EUR/mois. Interdiction de travailler en Espagne.
Living in Espagne
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Spain is roughly 20-25% lower than in the UK, France or Germany. A single person can live comfortably on €1,300/month excluding rent. Rents have risen sharply in Barcelona and Madrid but remain affordable in mid-sized cities.
Settling in Espagne
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Settling in Spain requires a NIE (foreigner ID) and empadronamiento (local registration), procedures that can be lengthy. The proximity to the rest of Europe (rail, low-cost flights) eases the transition. The international expat community is strong on the Costa Brava, Barcelona and Madrid, and Spanish is relatively easy to learn for European expats.
The Spanish public health system is high quality and free for residents affiliated with social security. Specialist waiting times can be long in the public system. The private sector is affordable (€50-100/month insurance) with modern clinics, especially in Barcelona and Madrid.
Quality of life
Spain offers a Mediterranean climate, world-renowned cuisine and a vibrant social life. The healthcare system is strong and internet is fast. Proximity to the rest of Europe (rail, low-cost flights) makes regular travel easy.
Pros and cons
Advantages
- Beckham Law: 24% flat rate for 6 years
- Easy access to the rest of Europe (rail, low-cost flights)
- Mediterranean climate and high quality of life
- Large international expat community on the Costa Brava and Barcelona
Disadvantages
- Wealth tax outside the Beckham regime
- High top marginal rate of 47% outside the special regime
- Rapidly rising rents in Barcelona and Madrid
- Complex administrative bureaucracy (NIE, empadronamiento)
Go further
Compare with
Need help with your relocation to Espagne ?
Our partner experts help you with your tax and administrative procedures.
Talk to an expertSources
Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Spain?
The top marginal income tax rate in Spain is 47%. The corporate tax rate is 25%. A special regime exists: Ley Beckham.
What is the cost of living in Spain?
The monthly cost of living for a single person in Spain is approximately 1300 EUR (excluding rent). City center rent costs around 1050 EUR per month.
Is there a tax treaty between the United Kingdom and Spain?
Check HMRC for the current status of the tax treaty between the United Kingdom and Spain.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.