Moving to Castile and León: income, wealth and inheritance tax in 2026

Regional rules

What does Castile and León set for 2026?

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

Regional top income tax rate

Castile and León's regional income tax scale has a top rate of 21.5% in 2026, under article 1 of its texto refundido as last amended by Ley 2/2022 with effect from 2022.
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Where the regional top rate starts

In Castile and León the 21.5% regional top rate applies to general taxable income above EUR 53,407.20 (article 1 of its texto refundido).
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Combined top income tax rate (state + regional)

For a Castile and León resident the combined top marginal rate on general income is 46.0%, computed by adding the state top rate of 24.5% to the regional 21.5%.
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Wealth tax exempt minimum

Castile and León has not set its own wealth tax exempt minimum, so the state minimum of EUR 700,000 applies in 2026.
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Wealth tax relief (bonificación)

Castile and León has no wealth tax bonificación in 2026; its only measure exempts assets in a protected disability estate (art. 11 of its texto refundido).
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Wealth tax top rate

Castile and León has no own wealth tax scale, so the state scale applies in 2026 with a top rate of 3.5% above EUR 10,695,996.06.
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Inheritance by children

In Castile and León children and other descendants receive a 99% inheritance tax bonificación (art. 17 bis) plus reductions up to EUR 400,000 in total (art. 13), in force for 2026.
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Inheritance by a spouse

In Castile and León a surviving spouse receives a 99% inheritance tax bonificación under article 17 bis, in force for 2026.
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Gifts to children

In Castile and León gifts to children receive a 99% gift tax bonificación if made in a public document stating the origin of donated funds, under article 20 bis, in force for 2026.
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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 Castile and León 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 Castile and León