Moving to Andalusia: income, wealth and inheritance tax in 2026

Regional rules

What does Andalusia set for 2026?

The rules Andalusia sets on top of the state law for 2026, each with its legal basis and source.

Regional top income tax rate

In Andalusia the top rate of the regional general income tax scale is 22.5%, set by art. 23 of Ley 5/2021 as amended by Decreto-ley 7/2022, and unchanged for 2026.
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Where the regional top rate starts

In Andalusia the 22.5% regional income tax rate applies to general taxable base above EUR 60,000, under art. 23 of Ley 5/2021.
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Combined top income tax rate (state + regional)

Adding the state top rate of 24.5% (Ley 35/2006 art. 63.1, above EUR 300,000) to this community's regional top rate of 22.5% gives a combined top marginal rate of 47.0% on general income in 2026, where both top brackets are reached.
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Wealth tax relief (bonificación)

In Andalusia the 100% wealth tax bonificación of art. 25 bis of Ley 5/2021 does not apply while the state solidarity tax on large fortunes is in force, which includes 2026; instead a bonificación equal to any excess of the wealth tax quota over the solidarity tax quota applies (transitional provision 5).
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Wealth tax top rate

In Andalusia, while the state solidarity tax is in force (including 2026), the regional wealth tax scale of art. 25 of Ley 5/2021 is suspended and the state scale of art. 30 of Ley 19/1991 applies, with a top rate of 3.5% above EUR 10,695,996.06.
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Inheritance by children

In Andalusia in 2026 children inheriting (groups I and II) receive a EUR 1,000,000 reduction under art. 28 and a 99% bonificación on the inheritance tax quota under art. 39 of Ley 5/2021.
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Inheritance by a spouse

In Andalusia in 2026 a surviving spouse (group II) receives a EUR 1,000,000 reduction and a 99% bonificación on the inheritance tax quota under arts. 28 and 39 of Ley 5/2021.
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Gifts to children

In Andalusia in 2026 gifts to children (groups I and II) carry a 99% bonificación on the gift tax quota under art. 40 of Ley 5/2021, subject to formal conditions including a public document above EUR 5,000.
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Rules not listed here are not yet confirmed from two official sources; that does not mean the state rule applies unchanged.

State rules

Which state rules still apply?

These state rules apply in Andalusia as in every common-regime region.

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 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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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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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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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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Questions

Questions about tax in Andalusia