Spanish tax for UK citizens

Last updated 2026-09-14

Spain taxes its residents on worldwide income at progressive rates. For British nationals making the move, understanding how the Spanish tax system interacts with UK tax obligations is essential groundwork before the move — but this page states the rules only. It does not apply them to your circumstances or constitute tax advice. The sections below cover: the residency test, income-tax bands, wealth tax, the Beckham law (impatriate regime), the UK–Spain double-taxation treaty, and what happens to a UK pension.

All figures below are sourced from official Spanish (AEAT) and UK (HMRC / GOV.UK) publications. Source and date are shown with each figure. ← Back to the Spain hub

Residency test

Spain uses a 183-day rule: as a general rule, a person is treated as Spanish tax resident in a calendar year if they spend more than 183 days in Spain during that year. Days of absence do not automatically break the count if Spain remains the habitual place of residence. This is stated as the rule that exists; it is not applied to any individual's position.

The 183-day test is not the only test. A person may also be treated as Spanish tax resident if Spain is where the nucleus of their professional or economic activities or interests is located, directly or indirectly — this is sometimes called the “centre of economic interests” test. A third test applies if a person's non-separated spouse and minor dependent children are habitually resident in Spain. Spanish tax law presumes Spanish residency in that case unless the person proves otherwise.

Spanish tax residents file an IRPF return (Declaración de la Renta) and are taxed on worldwide income. Non-residents with income arising in Spain file under the IRNR regime instead.

Income tax bands

Spain's IRPF (Impuesto sobre la Renta de las Personas Físicas) is a combined state and autonomous-community tax. The state scale is national; each autonomous community sets its own complementary scale. The figures below show the state scale as published by AEAT. The final effective rate for any taxpayer depends on the community of residence: Madrid applies the lowest community rates; Cataluña applies among the highest.

The general base covers employment income, rental income and most business income. A separate savings base (base liquidable del ahorro) covers interest, dividends and capital gains, with its own national scale:

Source: AEAT (Agencia Tributaria) — IRPF manual: gravamen de la base liquidable general (escala estatal), as of 2026-09-14. Final combined rate varies by community of residence. Figure summary: Progressive 19%–47% (state + regional combined). Savings income: 19% (≤€6k), 21% (€6k–50k), 23% (€50k–200k), 27% (€200k–300k), 30% (>€300k).

The state scale is one half of the combined rate; the autonomous-community scale is the other. A taxpayer resident in Madrid pays the national minimum effective rate because Madrid's community scale is set as low as the constitution permits. Personal and family allowances (mínimo personal and mínimo familiar) reduce the taxable base before rates apply; those allowances are set by national law and by each community.

Wealth tax

Spain levies an annual Impuesto sobre el Patrimonio (IP) on the net value of worldwide assets held by Spanish tax residents. The key figures from the AEAT source are: €700,000 personal allowance (+€300,000 main home); rates ~0.2%–3.5%; national Solidarity Tax (ITSGF) on net wealth >€3m.

Source: AEAT (Agencia Tributaria) — Impuesto sobre el Patrimonio (información general), as of 2026-09-14.

The wealth tax is largely devolved to the autonomous communities. Communities set their own mínimo exento (personal allowance), rates and rebates, resulting in large regional variation. Madrid historically applied a 100% rebate, making it effectively zero in Madrid; other communities apply the national scale at varying rates. A national Solidarity Tax on Large Fortunes (ITSGF) was introduced as a supplementary measure applying regardless of the community rebate; its threshold is stated in the figure above. Non-residents are also liable on assets located in Spain, with a flat national mínimo exento as stated in the figure above.

Wealth subject to IP includes real estate (at the higher of cadastral value, insured value or acquisition price), bank deposits, investments, vehicles and other assets, minus debts and mortgages. The main home receives a separate reduction (stated in the figure above). This is stated as the rule; no assessment is made of any individual's position.

Beckham law

The “Beckham law” is the informal name for the régimen especial de trabajadores desplazados (special impatriate regime) under Article 93 of the Spanish IRPF law (Ley del IRPF). The official AEAT description of the regime is: Flat 24% on Spanish employment income up to €600,000 (47% above) for up to 6 years; most foreign income exempt.

Source: AEAT (Agencia Tributaria) — régimen especial impatriados, art. 93 Ley IRPF (trabajadores desplazados), as of 2026-09-14.

The regime applies in the year of arrival in Spain and the following five years — six tax years in total. It is available to people who have not been tax resident in Spain in any of the five previous tax years and who come to Spain under a work contract, as a company director, to carry out an economic activity as an entrepreneur (Ley 28/2022 startup extension), or as a remote worker for a foreign employer. As of the 2023 reform, qualifying remote workers and digital nomads with the Digital Nomad Visa can also access the regime, as can qualified scientists and researchers. Professional athletes were excluded from 2015 onwards.

Under the regime, Spanish employment income is taxed at the flat rates and thresholds stated in the figure above; most foreign-sourced income remains outside the Spanish tax base under the regime. An application must be filed with AEAT within six months of the date of registration in the Spanish social security system or the start of the activity. The regime is administered by AEAT; eligibility conditions and the application process are set out in the manual cited above.

This is stated as the rule. It is not applied to any individual's circumstances and does not constitute advice on whether the regime is available to, or beneficial for, any particular person.

UK–Spain double taxation treaty

The treaty in force is: 2013 UK–Spain Double Taxation Convention — signed 14 Mar 2013, in force 12 Jun 2014 (IT/CGT effective 6 Apr 2015).

Source: GOV.UK / HMRC — Spain tax treaties, as of 2026-09-14.

The 2013 UK–Spain Double Taxation Convention (DTC) remains in force after Brexit. Its core purpose is to prevent the same income being taxed twice — once in the UK and once in Spain. It sets out which country has primary or exclusive taxing rights for each category of income and capital gains.

Key allocation rules under the treaty include:

• Employment income: generally taxable in the country of performance (where the work is done), subject to a “183-day rule” for short-term assignments.
• Business profits: taxable in the country of residence unless there is a permanent establishment in the other country.
• Dividends and interest: resident country has primary rights; the source country may withhold at rates set by the treaty.
• Rental income and capital gains from property: taxable in the country where the property is situated.
• Pensions: see the section below for the specific treatment.

The treaty also includes a tie-breaker test for determining residence when a person is treated as resident in both countries (dual residence). That test works through a hierarchy of: permanent home, centre of vital interests, habitual abode, and nationality. The UK–Spain DTC is a synthesised text incorporating modifications from the OECD Multilateral Instrument (MLI); the GOV.UK page linked above is the authoritative consolidated version.

UK pension

The treaty treatment of UK pensions is: UK state & most private pensions taxable only in Spain for Spanish tax residents; UK government-service pensions taxable only in the UK.

Source: GOV.UK — UK–Spain DTC + HMRC treatment of pensions, as of 2026-09-14.

Under the 2013 UK–Spain treaty, the general rule is that pension income is taxable only in the country of residence. For a Spanish tax resident receiving a UK State Pension or a UK private pension (occupational or personal), the primary taxing right falls to Spain. The UK pays the State Pension gross — there is no withholding at source — and the pensioner declares it on their Spanish IRPF return.

UK private and occupational pensions are different: HMRC may withhold UK tax at source (via PAYE) until it is satisfied that the individual is tax resident in Spain. To stop UK withholding, a Spanish residency certificate from the Spanish tax authority (AEAT) must be sent to HMRC. HMRC will then issue a “no tax” coding notice to the pension administrator. This process can take several months and arrears of UK-withheld tax can be reclaimed once the position is confirmed.

UK government-service pensions (civil service, military, police, teachers — where the employer is the UK state) are an exception: the treaty assigns exclusive taxing rights to the UK for those pensions, regardless of where the individual lives. These are taxed in the UK and credited in Spain under the treaty's elimination-of-double-taxation provisions, not the other way around.

None of the above is an assessment of any individual's tax position. It is the rule as stated in the treaty and the HMRC and AEAT sources cited. Both HMRC and AEAT have detailed guidance on the process for applying the treaty.

This page is part of the Moving to Spain from the UK guide. See also: Healthcare, Visas, Cost of living.

This page provides general information and figures only. It is not immigration, tax, or financial advice, and nothing here is a recommendation or an assessment of your circumstances. Requirements change — always check the current official rules before you act.