Tax regimes for individuals: Spain

Preferential and special regimes in 21 countries for people who relocate, work for themselves, invest or draw a pension. Conditions, time limits and the legal basis for each.

Regimes: 7

Régimen especial aplicable a los trabajadores, profesionales, emprendedores e inversores desplazados a territorio español

OpenFor people relocating

24% on employment and other income up to EUR 600,000 (47% above); foreign income other than employment is not taxed

Details

Who: Persons who became Spanish tax resident as a result of relocation and were not resident in the previous 5 periods: under an employment contract (including remote work and the international teleworking visa), company directors, entrepreneurs with a recognised innovative activity, highly qualified start-up and R&D professionals; not for professional athletes.
How it works: Taxed under non-resident rules: 24% on employment and other income up to EUR 600,000, 47% above; savings income at a separate scale; foreign income (other than employment) is not taxed; year of arrival plus 5 years; wealth tax only on Spanish assets.
Duration: Year of arrival and the next 5 years
How to opt in: File notice Modelo 149 within 6 months of starting work in Spain; the annual return is Modelo 151 instead of the ordinary Renta. You can opt out in November–December before the year the waiver takes effect.
Limits and risks: All employment income is treated as Spanish, even for work abroad; income items cannot be offset against each other and personal IRPF allowances do not apply; wealth tax only on assets in Spain.
Legal basis: Ley 35/2006 del IRPF, art. 93
Checked: November 4, 2026

Método de estimación objetiva (módulos)

OpenFor the self-employed

Income is set from fixed modules rather than actual figures

Details

Who: Self-employed in activities listed in the annual modules order with prior-year revenue up to EUR 150,000 (of which invoiced to businesses up to EUR 75,000), agricultural activities up to EUR 250,000, purchases up to EUR 150,000.
How it works: Income is determined from fixed indicators (modules: floor area, staff, power etc.) rather than actual figures and taxed at the general IRPF scale; applied together with a special VAT regime; opting out binds to direct assessment for 3 years.
How to opt in: Applies automatically if the activity is listed in the annual modules order (for 2026, Orden HAC/1425/2025) and the limits are not exceeded; opting out binds you to direct assessment for 3 years.
Limits and risks: Prior-year limits: revenue EUR 150,000 (of which from business clients EUR 75,000), purchases EUR 150,000; applied together with a special VAT regime; social security contributions are paid separately.
Legal basis: Ley 35/2006 del IRPF, art. 31
Checked: November 4, 2026

Estimación directa simplificada

OpenFor the self-employed

Actual expenses plus a flat amount for provisions and hard-to-document expenses (up to EUR 2,000 a year)

Details

Who: Self-employed and professionals with prior-year net turnover up to EUR 600,000 who have not opted out of the simplified modality.
How it works: Profit = revenue minus actual expenses, plus a flat allowance for provisions and hard-to-document expenses set by regulation (capped at EUR 2,000 a year); taxed at the general IRPF scale.
How to opt in: Applies automatically if prior-year turnover did not exceed EUR 600,000 and you have not opted out of the simplified variant.
Limits and risks: After opting out or being excluded, normal direct assessment for 3 years; social security contributions (RETA) are paid separately.
Legal basis: Ley 35/2006 del IRPF, art. 30
Checked: November 4, 2026

Exención de los rendimientos del trabajo por trabajos efectivamente realizados en el extranjero

OpenFor employees

Exemption of up to EUR 60,100 a year of pay for days worked abroad

Details

Who: Spanish-resident employees physically working abroad for a non-resident entity or foreign permanent establishment in a country with a similar tax (not a tax haven; a tax treaty with information exchange suffices).
How it works: IRPF exemption of pay for days worked abroad — up to EUR 60,100 a year.
How to opt in: Claimed in the annual Renta return; you need proof of the days worked abroad and that the work was for a non-resident company or foreign establishment.
Limits and risks: Not available for tax havens; cannot be combined with the exempt-allowances regime for posted workers (excesos) — only one can be chosen.
Legal basis: Ley 35/2006 del IRPF, art. 7.p)
Checked: November 4, 2026

Deducción por rentas obtenidas en Ceuta o Melilla

OpenOther

Credit of 60% of the tax on income obtained in Ceuta or Melilla

Details

Who: Individuals with habitual and effective residence in Ceuta or Melilla.
How it works: A credit of 60% of the state and regional IRPF due on income obtained in Ceuta or Melilla; after 3 years of residence also on income from elsewhere if at least one third of net wealth is located there.
How to opt in: Applied in the annual Renta return.
Limits and risks: Not for all income (e.g. investment funds only if all assets are in Ceuta or Melilla); for income from elsewhere you need 3 years of residence and one third of net wealth located there.
Legal basis: Ley 35/2006 del IRPF, art. 68.4
Checked: November 4, 2026

Exención por transmisión de la vivienda habitual por mayores de 65 años y reinversión en renta vitalicia

OpenFor pensioners

0% IRPF on the gain from selling the main home

Details

Who: Spanish residents over 65 (or in a state of severe dependency) who sell their main home or other assets.
How it works: The gain on selling the main home is fully exempt from IRPF. The gain on selling other assets is not taxed if the proceeds (up to EUR 240,000 in total) are put into a life annuity within 6 months.
How to opt in: Reported in the Renta return for the year of sale.
Limits and risks: The home must be your main residence; for the annuity, a maximum of EUR 240,000, and drawing the annuity rights early cancels the relief.
Legal basis: Ley 35/2006 (LIRPF), art. 33.4.b) y 38.3
Checked: November 4, 2026

Deducción por inversión en empresas de nueva o reciente creación

OpenFor investors

50% credit on investment up to EUR 100,000 a year

Details

Who: Residents who subscribe for shares of a new company (S.A., S.L., etc.) at incorporation or in a capital increase within 5 years (7 for start-ups) of incorporation; company equity up to EUR 400,000, not listed; stake together with relatives at most 40%.
How it works: A tax credit of 50% of the amount invested (base up to EUR 100,000 a year). The shares must be held for more than 3 and less than 12 years; the investor may also contribute business know-how to the company.
How to opt in: Claimed in the Renta return for the year of investment.
Limits and risks: The company may not manage assets and may not continue an activity previously run in another form; if a region gives its own credit for the same amount, the state credit does not apply.
Legal basis: Ley 35/2006 (LIRPF), art. 68.1
Checked: November 4, 2026

The catalogue describes general conditions. Whether a regime fits you depends on your circumstances and the tax authority's decision.