Spain
Spain is a high-tax country for a normal resident: income tax reaches the high 40s to 50s by region, investment income up to 30%, plus an annual wealth tax. The 'Beckham law' changes that for anyone who moves to take a job, run a qualifying business or work remotely. For 6 years you pay 24% on Spanish work income up to EUR 600,000, foreign investment income is largely untaxed, and only Spanish assets fall under wealth tax. The golden visa closed on 3 April 2025, so residence now means a real visa and, usually, real presence.
Latitax verdict
The Beckham regime helps employees only, and Spain has wealth and solidarity taxes.
Ideal for: Employees relocated by a company, for six years.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Secondary47% (reference scale; varies by region)
Capital gains
Secondary19% to 30%
Inheritance / estate
SecondaryUp to 34% on the state scale; heavily relieved in some regions
Wealth tax
Secondary0.2% to 3.5%, plus solidarity tax above EUR 3m
Corporate tax
Unverified25%
Tax system
VerifiedWorldwide, or Beckham regime for newcomers
Research, not advice. Rates change; confirm with a qualified professional before acting. 10 official sources, reviewed 2026-09-29.