Before you start

NIE
A determination of whether you are tax resident for the year
Records of worldwide income and foreign assets
A digital certificate or Cl@ve credentials for the Agencia Tributaria

Step-by-step

1
Work out whether you are tax resident, and from when
More than 183 days in a calendar year makes you resident, as does having your centre of economic interests in Spain. Residency is assessed for the whole calendar year rather than pro-rated, which produces surprising results for people arriving mid-year.
OnlineWho: You
2
Understand that half of your income tax is Andalusian
IRPF combines a state scale with an autonomous community scale, and Andalusia sets its own and has reduced it. The same gross salary produces a different net in Seville, Valencia and Barcelona. Comparisons of Spanish cities that quote a single national rate are wrong.
OnlineWho: You
3
Understand the wealth tax position and its limits
Andalusia rebates the regional wealth tax in full. However, the state introduced a temporary solidarity levy on large fortunes designed specifically to capture what regional rebates release, so the advantage is real at moderate wealth levels and much reduced at the top. This is a question for an adviser rather than an assumption.
In personWho: You
4
File the Modelo 720 if you hold foreign assets
Tax residents must report overseas accounts, securities and property above a threshold in each of three categories. It is an information return with its own deadline, and the most common serious compliance failure among new residents.
OnlineWho: You
5
Decide on the impatriate regime inside its window
The régimen especial for displaced workers — the Beckham Law — taxes Spanish employment income at a flat rate rather than the progressive scale for a limited period, and was extended to arrivals under the digital nomad route. It must be elected within a strict period after social security registration and is not easily reversed. It favours higher earners.
OnlineWho: YouWithin the statutory window
6
File the annual Renta between April and June
The declaration for the previous calendar year is filed in the spring window. The Agencia Tributaria produces a draft — the borrador — which is often accurate for simple employment cases and materially wrong for anyone with foreign income. Do not confirm it without checking.
OnlineWho: YouApril–June annually

Documents you’ll need

NIE
Certificado digital or Cl@ve credentials
Employment income certificates from Spanish employers
Records of all worldwide income and foreign accounts
Documentation of foreign property and securities, for the Modelo 720

Things most newcomers don’t know

Andalusia rebates wealth tax; Catalonia and Valencia charge it.

The wealth tax is designed nationally but regions can rebate it, and Andalusia rebates it in full. The comparison is sharpest against Catalonia, which taxes above a EUR 500,000 exempt minimum; the Comunitat Valenciana raised its own minimum to EUR 1,000,000 from the 2025 accrual, so that gap is now narrower than older comparisons suggest. The other caveat is the state solidarity levy on large fortunes, introduced precisely to capture what regional rebates release — so the Andalusian benefit is real in the middle and thinner at the very top.

Source: Agencia Tributaria

Half of Spanish income tax is regional, so 'the Spanish rate' does not exist.

IRPF is a state scale plus an autonomous community scale, each region setting its own. The same gross salary yields a different net in Seville, Valencia and Barcelona — and Bilbao is different again because the Basque Country runs an entirely separate foral system. Any comparison quoting one national figure is wrong in a way that matters at higher incomes.

Source: Agencia Tributaria

Spanish tax residency is worldwide and is assessed for the whole year.

Once you cross the 183-day threshold, Spain taxes your global income for that entire calendar year rather than from your arrival date. Someone arriving in May with substantial income earned abroad earlier in the year can find that income falling into the Spanish net. If you have significant pre-move income, the difference between arriving in June and arriving in July can be very large.

Source: Agencia Tributaria

The borrador is a draft, not an answer.

The Agencia Tributaria pre-fills a return from data it already holds, and for a straightforward Spanish salary it is usually right. It knows nothing about foreign accounts, overseas rental income or assets abroad. Confirming the draft unchanged when you have foreign income is a common and expensive mistake among new residents.

Source: Agencia Tributaria

Common mistakes to avoid

Assuming a single national income tax rate and ignoring the Andalusian regional scale.
Assuming the Andalusian wealth tax rebate is complete without accounting for the state solidarity levy.
Missing the Modelo 720 foreign-asset declaration in your first year as a tax resident.
Confirming the borrador unchanged when you have foreign income.
Missing the strict window to elect the impatriate regime.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.