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

What Castile and León sets on top of Spain's state tax law, figure by figure, with its legal basis.

- **21.5%** regional top income tax rate
- **46%** combined top rate
- **EUR 700,000** wealth tax minimum
- **9** verified rules

The short answer

## What is the top income tax rate in Castile and León in 2026?

The top income tax rate Castile and León sets for 2026 is 21.5%, giving a combined top marginal rate of 46% where the top brackets are reached. Its wealth tax and inheritance rules are set out below with their legal basis.

**Evidence:** [Official source](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) · [Machine-readable data](https://mcp.mirabelloconsultancy.com/v1/subnational/ES) · As of 15 November 2026

## 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.

Rules not listed here are not yet confirmed from two official sources; that does not mean the state rule applies unchanged.

## Which state rules still apply?

These state rules apply in Castile and León as in every common-regime region.

## 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.

[Back to the overview of Spain's regions](https://www.mirabelloconsultancy.com/relocation/spain) · [Methodology and sources](https://www.mirabelloconsultancy.com/relocation/spain/methodology)

## Questions about tax in Castile and León

### What is the regional income tax rate in Castile and León?

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.

### How does wealth tax work in Castile and León?

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).

### How are children taxed on an inheritance in Castile and León?

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.

### Does the Beckham regime depend on the region?

No. The Beckham regime is a state rule: someone taxed under it pays the state's flat rates on Spanish income wherever they live in Spain, and regional income tax scales do not apply to that income.

Information, not tax or legal advice. Spanish regional tax rules change every year with the regional budget laws; the region of residence for the full tax year, the type of income and the location of assets decide what applies. Confirm the position for your case with the tax agency named or a qualified adviser.

Official fees and rules from the competent authority. Setup and licence fees are quoted by each zone.

Confidential. Zurich, Dubai and Hong Kong.

## Plan the move with *a specialist*

Region, residence date, the Beckham regime and the type of income and assets decide how a move to Spain is structured. Our team helps you weigh them together, in confidence.

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Source: Mirabello Consultancy, verified 2026-11-15, https://www.mirabelloconsultancy.com/relocation/spain/castile-and-leon
Free consultation: https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation
Machine-readable data: Mirabello MCP https://mcp.mirabelloconsultancy.com