Spain's regions compared for 2026: income, wealth and inheritance tax

State rules

What applies in every region?

These state rules apply across Spain's common-regime regions; each region then adds its own scale and reliefs.

State top income tax rate

The top rate of Spain's state general income tax scale in 2026 is 24.5%, applying to general taxable base above EUR 300,000, under article 63.1 of Ley 35/2006.
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State income tax scale

Spain's state general income tax scale for 2026 runs from 9.5% on the first EUR 12,450 of general taxable base to 24.5% above EUR 300,000, under article 63.1 of Ley 35/2006; each community adds its own regional scale on top.
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Savings income scale (state and regional halves)

In 2026 Spain taxes savings income (interest, dividends, capital gains) of residents of the common regime at combined rates from 19% up to EUR 6,000 to 30% above EUR 300,000, made of equal state and regional halves set in articles 66.1 and 76 of Ley 35/2006, which apply in every common-regime community.
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State wealth tax exempt minimum

Under article 28 of Ley 19/1991, Spanish wealth tax deducts an exempt minimum of EUR 700,000 from the taxable base where the community of residence has not set its own minimum, and that state figure also applies to non-residents.
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Main home exemption (state rule)

Under article 4.Nueve of Ley 19/1991, the taxpayer's main home is exempt from Spanish wealth tax up to EUR 300,000.
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State wealth tax top rate

The state wealth tax scale in article 30 of Ley 19/1991 runs from 0.2% to a top rate of 3.5% on taxable base above EUR 10,695,996.06, and applies where a community has not approved its own scale and to non-residents.
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Solidarity tax on large fortunes: threshold

Spain's Temporary Solidarity Tax on Large Fortunes (ITSGF) taxes net wealth above EUR 3,000,000, with a EUR 700,000 exempt minimum deducted first, under article 3 of Ley 38/2022.
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Solidarity tax: status in 2026

Spain's ITSGF, created for 2022 and 2023 by Ley 38/2022, was extended by additional provision 5.2 of Real Decreto-ley 8/2023 until wealth taxation is revised within the reform of regional financing, so it still applies for 2026 on the current consolidated text.
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Non-residents and the regional inheritance rules

Under additional provision 2 of Ley 29/1987, a non-resident heir or donee may apply the rules of a Spanish community instead of the state rules: the community where the deceased resided, or, if the deceased was non-resident, the community holding the largest value of Spanish assets; for gifts of real estate in Spain, the community where the property lies.
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Tax residence test

Under article 9.1 of Ley 35/2006, a person is Spanish tax resident if they spend more than 183 days in Spain in the calendar year, counting sporadic absences, or if the main base of their economic activities or interests is in Spain, and residence is presumed, unless proven otherwise, when their non-separated spouse and dependent minor children live in Spain.
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By region

How do Spain's 19 regions compare?

Regional top income tax rate, combined top rate and wealth tax minimum, as set by each region for 2026. n/a means we have not yet confirmed the figure from two official sources.

These regions are marked verification pending: Asturias, Balearic Islands, Canary Islands, Cantabria, Extremadura, Galicia, La Rioja, Murcia and Valencian Community. We hold the law's figures for them but have not yet been able to read a second official source, so we do not publish them. The Basque Country and Navarre levy income and wealth tax under their own foral law.

Arriving in Spain

What is the Beckham regime?

People who move to Spain for work can opt to be taxed as non-residents for the year of arrival and the next five years, under conditions set by the state income tax law.

Beckham regime: who qualifies

Under article 93 of Ley 35/2006, as amended by Ley 28/2022 from 1 January 2023, a person who becomes Spanish tax resident because of a move may opt to pay non-resident income tax rules if they were not resident in Spain in the previous five tax periods and moved for employment, remote work, a directorship, an entrepreneurial activity or highly qualified start-up or R&D work.
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Beckham regime: rates

Under article 93.2.e of Ley 35/2006, a person under the inbound workers regime pays 24% on taxable base up to EUR 600,000 and 47% above it, with dividends, interest and gains taxed at 19% to 30% on the savings scale.
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Beckham regime: how long it lasts

The inbound workers regime under article 93.1 of Ley 35/2006 lasts for the tax year in which the person becomes resident and the five following tax years.
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Beckham regime: wealth tax

A person who opts for the inbound workers regime under article 93.1 of Ley 35/2006 is liable to Spanish wealth tax by real obligation, so only assets located in Spain are taxed.
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Beckham regime: how to opt in

The option for the inbound workers regime is made on Form 149 within six months of the start date of the activity shown in the Spanish Social Security registration, under article 116 of Real Decreto 439/2007; family members have six months from their entry into Spain or the main taxpayer's deadline if later.
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Move comparisons

Which communities do we compare side by side?

How to read this

How do we verify each figure?

Questions

Questions about tax in Spain's regions