Tax calculators for Spain 2026
Spain's tax system covers more than 20 major tax types across national and regional levels. The IRPF calculator applies the 2026 progressive scale from 19% to 47% plus your Autonomous Community's supplementary rate under Ley 35/2006 del IRPF. The ITP calculator computes transfer tax on second-hand property (6–10% depending on region). The Beckham Law calculator estimates whether the flat 24% expat rate saves you money compared to the general scale.
The AEAT (Agencia Estatal de Administración Tributaria) administers national taxes, while regional tax authorities (Agencias Tributarias Autonómicas) handle ITP, AJD, and inheritance tax. The personal minimum exemption for 2026 is €5,550 (plus supplements for children, dependants, and disability). Autonomous Communities can apply their own deductions on top of the national scale — always select your region in each calculator for a precise result.
Expats and foreign residents commonly ask: do I need to file a tax return in Spain?, will the Beckham Law save me money?, or how much inheritance tax will I pay as a non-resident heir? The answers depend heavily on your region, income level, and personal situation.
One important regional caveat: inheritance and gift tax rates vary enormously. Madrid and Canarias offer near-total bonuses for direct heirs, while Catalonia and Murcia apply full rates. Use the inheritance tax calculator with your specific region before making estate planning decisions.
All Tax calculators
29 calculatorsIRPF Calculator
2026 income tax across all Autonomous Communities, progressive 19–47%.
VAT (IVA) Calculator
Add or remove 21 %, 10 %, or 4 % VAT on any price.
Property Transfer Tax (ITP)
Second-hand property purchase tax by region, typically 6–10%.
Inheritance Tax Calculator
Estate tax by Autonomous Community and heir relationship degree.
Gift Tax Calculator
Donation tax and regional allowances — huge variation by region.
Corporate Tax Calculator
Corporate income tax at 25 % general rate or 15 % startup rate.
Savings Income Tax Calculator
Tax on interest, dividends, and capital gains at 19–28% scale.
Stamp Duty (AJD) Calculator
Actos Jurídicos Documentados on new-build purchases by region.
Plusvalía Municipal Calculator
Capital gains tax on urban land value increase when selling property.
Property Tax (IBI) Calculator
Annual IBI based on catastral value and municipal coefficient.
Vehicle Registration Tax
Tax on new vehicle purchase based on CO2 emissions and price.
Business Activity Tax (IAE)
IAE for companies and professionals with turnover above €1M.
Wealth Tax Calculator
Net wealth tax above €700,000 threshold (varies by CCAA).
Solidarity Tax on Large Fortunes
Tax on net wealth above €3M — national floor introduced 2023.
Freelance Tax Withholdings
Quarterly IRPF withholdings for self-employed: 15% or 7% new.
Equivalence Surcharge Calculator
Recargo de equivalencia for retail traders: 5.2% on 21% VAT goods.
Regional Tax Deductions (IRPF)
Autonomous Community deductions on top of the national IRPF scale.
Simplified Direct Estimation
Quarterly net income for self-employed on estimación directa simplificada.
Flat-Rate Tax (Módulos)
Estimación objetiva quarterly tax for eligible small business sectors.
Quarterly VAT (Modelo 303)
IVA to declare each quarter: output VAT minus deductible input VAT.
Quarterly Income Tax (Modelo 130)
Fractional IRPF payment for self-employed in estimación directa.
Tobin Tax Calculator
Financial transactions tax (0.2%) on acquisitions of Spanish equities.
Dividend Tax Calculator
Tax on dividends at savings scale: 19% up to €6,000, 21–28% above.
Primary Residence Deduction
Transitional deduction for mortgages signed before 2013.
Foreign Assets Declaration (720/721)
Informative obligation for assets abroad above €50,000.
Fluorinated Gases Tax
Environmental tax on F-gas consumption by CO2-equivalent tonne.
Plastic Packaging Tax
Tax on non-reusable plastic packaging: €0.45/kg since 2023.
Non-Resident Income Tax (IRNR)
Modelo 210 tax on Spanish-source income for non-residents: 19–24%.
Beckham Law Calculator
Flat 24% expat regime vs general IRPF — check if it saves you money.
What to watch out for
Your monthly IRPF withholding is an estimate — your final tax may differ significantly
Your employer calculates monthly retention based on your estimated annual salary. If circumstances change mid-year (new child, mortgage, freelance income on top of salary), the Declaración de la Renta result will differ. Use the IRPF calculator to estimate your annual liability before April filing season.
ITP varies enormously by region — always check yours before signing
Property transfer tax on second-hand homes ranges from 6% in Madrid to 10% in Catalonia and Andalusia for most purchase prices. On a €300,000 home, that difference is €12,000. The ITP calculator applies the correct rate for your Autonomous Community automatically.
Beckham Law: the application window is 6 months from Social Security registration
The special expat tax regime (art. 93 LIRPF) applies for a maximum of 6 tax years. Missing the application deadline — 6 months after registering with Social Security — means losing it entirely. There is no late application option. The Beckham Law calculator compares the flat 24% against your general IRPF burden.
Inheritance tax in some regions is effectively zero — where you inherit matters
Madrid, Canarias, and Extremadura offer near-100% regional inheritance tax bonuses for direct heirs, meaning you may pay virtually nothing on a €500,000 inheritance from a parent. Catalonia and Murcia apply much lower relief. The inheritance tax calculator shows the regional impact.
File ITP within 30 business days of signing the notarial deed or face penalties
Property transfer tax must be paid within 30 business days of signing the deed (escritura). Filing late triggers a surcharge of 5–20% depending on the delay, plus interest at the legal rate currently set at 3.75%. The regional tax authority (Agencia Tributaria autonómica) processes this payment, not the AEAT.
Capital gains on shares held under one year are taxed at your general IRPF rate
Short-term capital gains (assets held less than 12 months) are added to your general income base and taxed at your marginal IRPF rate — potentially up to 47%. Gains on assets held over 12 months go to the savings base (19–28%). This distinction can make a €10,000+ difference on a €50,000 gain. The savings tax calculator applies both scenarios.
Key 2026 figures
IRPF national scale 2026 (state portion)
Combined rate (Madrid example)
Frequently asked questions
Do I have to file an income tax return in Spain in 2026?
You must file if your salary income exceeds €22,000/year from a single employer, or €15,000 from multiple employers. Below those thresholds, filing is optional — but often worthwhile, as deductions for mortgage payments, children, or donations can generate a refund.
How does the Beckham Law work for expats in Spain in 2026?
The Beckham Law (art. 93 LIRPF, régimen de impatriados) lets qualifying expatriates pay a flat 24% on Spanish-source income up to €600,000 instead of the progressive scale. You must apply within 6 months of Social Security registration and must not have been a Spanish tax resident in the previous 5 years. Use the Beckham Law calculator to compare.
What is ITP and when do I pay it when buying property in Spain?
ITP (Impuesto sobre Transmisiones Patrimoniales) is the transfer tax on second-hand property purchases. You pay it once, within 30 business days of signing the notarial deed. The rate is set by each Autonomous Community — typically 6–10% of the purchase price.
How much inheritance tax will I pay in Spain as a non-resident heir?
Non-resident heirs (EU/EEA residents) now benefit from the same regional bonuses as residents, following a 2015 Supreme Court ruling. In regions like Madrid or Canarias, direct heirs pay near zero on inheritances up to several million euros. In Catalonia or Murcia, the tax is more substantial. The inheritance tax calculator computes the full amount by region.
What is the difference between ITP and AJD when buying property in Spain?
ITP applies to second-hand property purchases (6–10% of price). AJD (Actos Jurídicos Documentados, stamp duty) applies to new-build purchases and mortgage deeds (0.5–2% depending on region). Since a 2018 Supreme Court ruling, the bank — not the buyer — pays AJD on mortgage deeds.
How much VAT do I pay on food, medicine, and services in Spain?
Spain applies three VAT rates: 21% (standard, most goods and services), 10% (food, tourism, construction), and 4% (basic foods, books, medicines). Some basic staples temporarily had a 0% rate in 2023–2024; check the AEAT for the current status of any rate reductions in 2026.
Do I pay tax on crypto gains in Spain?
Yes. Cryptocurrency gains are taxed as capital gains at the savings base rate: 19% up to €6,000, 21% from €6,000–€50,000, 23% from €50,000–€200,000, and 28% above €300,000. If you held the asset less than 12 months, the gain goes to your general base and is taxed at your marginal rate. Crypto held on foreign exchanges above €50,000 must also be declared via Modelo 721.
Can I deduct my mortgage interest from my income tax in Spain?
The general mortgage deduction was abolished for new mortgages signed after 2012. Only mortgages signed before 31 December 2012 qualify for the transitional deduction: 15% of amounts paid up to €9,040/year. The primary residence deduction calculator checks your eligibility and calculates the relief.
What taxes does a self-employed person (autónomo) pay in Spain?
Autónomos pay: (1) IRPF quarterly via Modelo 130 (estimación directa) or Módulos; (2) IVA quarterly via Modelo 303; (3) Social Security contributions (RETA) — from €225/month at the lowest bracket up to €590/month at the highest in 2026, under the new income-linked system. Quarterly payments are deducted from the annual IRPF liability.
How is the plusvalía municipal calculated after the 2021 Constitutional Court ruling?
Since the November 2021 Constitutional Court ruling, plusvalía municipal is calculated using one of two methods at the taxpayer's choice: (1) the objective method using official coefficients, or (2) the real gain method (difference between purchase and sale prices). If there is no gain on sale, no tax is owed. The plusvalía calculator applies both methods.