Taxes in Spain: the steps, from official sources
What applies everywhere in Spain on taxes, each with the official page that confirms it, then the regions whose own rules add to it.
Your plan, in your order. Documents, offices, hours and fees for your city, for your passport and visa.
Open the guideAcross Spain
Book a Tax Agency appointment
The Agencia Tributaria lets you request an assistance appointment online through its 'Asistencia y Cita' service, and has a separate phone line for the in-person Cl@ve registration appointment.
A letter from the Tax Agency asking for documents or information
A requerimiento is a notification from the Agencia Tributaria that asks for data, reports, background records or supporting documents with tax relevance.
A payment demand (providencia de apremio) from the Tax Agency
A providencia de apremio is the Tax Agency’s act that starts forced collection of a debt that was not paid in the voluntary period.
Beckham Law special expatriate tax regime (impatriate regime)
Spain’s special regime for workers displaced to Spanish territory (informally the 'Beckham Law,' Article 93 of Ley 35/2006 IRPF, developed by Real Decreto 687/2005 as amended) lets qualifying new arrivals be taxed…
Dual tax filing obligations for a US citizen resident in Spain (overview)
A US citizen who becomes a Spanish tax resident faces filing obligations in BOTH countries simultaneously, and one does not replace the other.
Modelo 720 - declaration of assets and rights held abroad
Modelo 720 is an informative (no-tax-due) annual declaration that Spanish tax residents (individuals and entities) must file if the value of any one of three asset categories held abroad — (1) bank/deposit accounts, (2)…
Spanish tax residency rules (183-day rule and other tests)
Under Spanish law (Art.
US-Spain income tax treaty (1990, as amended by the 2013 Protocol)
The United States and Spain have an income tax treaty signed in Madrid, originally dated 1990 (the 'Convention Between the United States of America and the Kingdom of Spain for the Avoidance of Double Taxation'), later…
Modelo 721 - declaration of virtual currencies (crypto-assets) held abroad
Modelo 721 is the informative return on virtual currencies (crypto-assets) held abroad, approved by Orden HFP/886/2023 of 26 July.
Where a region adds its own rules
Andalucía
- Andalucía inheritance/gift tax (ISD): 99% bonification for spouses, children and parents
- Andalucía list of regional IRPF deductions beyond rent (children, large families, disability, new company investment, eco-donations)
- Andalucía regional IRPF deduction: rent on habitual residence (under-35, over-65, disabled, violence victims)
Aragón
Asturias
- Asturias regional IRPF deduction for dependent children (cuidado de descendientes o adoptados hasta 25 años)
- Asturias regional IRPF deduction for home adaptation for taxpayers with disability
- Asturias regional IRPF deduction for moving your tax residence to Asturias for work (traslado de domicilio fiscal por motivos laborales)
- Asturias regional IRPF deduction for renting your primary home (deducción por arrendamiento de vivienda habitual)
- Asturias regional IRPF deduction for unpaid care of an elderly person over 65 (acogimiento no remunerado de mayores de 65 años)
Canarias
- IRPF regional deduction: habitual-residence investment and energy renovation - Canarias
- IRPF regional deduction: large family (familia numerosa) - Canarias
- IRPF regional deduction: moving residence to another Canary Island for work
- IRPF regional deduction: rent paid on habitual residence (Canarias)
- IRPF regional deductions related to disability - Canarias
Cantabria
- Cantabria IRPF deduction: habitual residence in a municipality at risk of depopulation
- Cantabria IRPF deduction: investment by new taxpayers arriving from abroad
- Cantabria IRPF deduction: moving and settling-in costs for new residents from another Spanish region
- Cantabria IRPF deduction: rental of primary residence for young people, over-65s and people with disability
Castilla y León
Castilla-La Mancha
Cataluña
- Catalonia IRPF deduction for habitual-residence rehabilitation/adaptation
- Catalonia IRPF donation deductions for Catalan-language, university/research, and environmental entities
- Catalonia IRPF rental deduction - gender-violence victims (enhanced rate)
- Catalonia has no dedicated IRPF deductions for large families, disability, or relocating/returning residents beyond rental-deduction eligibility criteria
Community of Madrid
- Madrid regional IRPF deduction: investment in new or growing companies ("business angel")
- Madrid regional IRPF deduction: large family (familia numerosa) status
- Madrid regional IRPF deduction: private school tuition, language classes, and uniforms
- Madrid regional IRPF deduction: rental of primary residence
Comunitat Valenciana
Extremadura
Galicia
Illes Balears
La Rioja
Navarra
País Vasco
Región de Murcia
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