183-day physical-presence rule. Top personal rate 47%. Effective corporate rate 25%. Updated for 2026.
25% standard. 15% reduced rate for new companies first 2 years. ETVE (holding co) regime for international structures.
Beckham Law: 24% flat on Spanish income up to €600k (47% above) for 6 years total. Now open to digital nomads/remote workers under 2023 Startups Law. Requires non-resident in 5 prior years.
Special regime — open
24% flat on Spanish-source income up to €600k for 6 years. Foreign income mostly exempt. Now open to digital nomads + R&D personnel + startup founders.
Duration: 6 years
EU member. Wealth tax varies by autonomous community (Madrid 0% via 100% rebate; Andalusia 0%; Catalonia high). Beckham scope expanded 2023 — major shift for digital nomads.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Spain special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.