Moving to Castile-La Mancha: income, wealth and inheritance tax in 2026

Regional rules

What does Castile-La Mancha set for 2026?

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

Regional top income tax rate

Castile-La Mancha's regional income tax scale has a top rate of 22.5% in 2026, under article 13 bis of Ley 8/2013, unchanged since 2015.
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Where the regional top rate starts

In Castile-La Mancha the 22.5% regional top rate applies to general taxable income above EUR 60,000 (article 13 bis of Ley 8/2013).
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Combined top income tax rate (state + regional)

For a Castile-La Mancha resident the combined top marginal rate on general income is 47.0%, computed by adding the state top rate of 24.5% to the regional 22.5%.
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Wealth tax exempt minimum

Castile-La Mancha has not legislated on the wealth tax, so the state exempt minimum of EUR 700,000 applies in 2026.
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Wealth tax relief (bonificación)

Castile-La Mancha has no wealth tax bonificación in 2026, as it has not legislated on the tax.
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Wealth tax top rate

Castile-La Mancha applies the state wealth tax scale in 2026, with a top rate of 3.5% above EUR 10,695,996.06.
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Inheritance by children

In Castile-La Mancha children and other group I and II heirs receive an inheritance tax bonificación of 100% where the taxable base is under EUR 175,000, falling in steps to 80% from EUR 300,000, under article 17 of Ley 8/2013 in 2026.
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Inheritance by a spouse

In Castile-La Mancha a surviving spouse receives the same stepped inheritance tax bonificación as children, 100% below EUR 175,000 down to 80% from EUR 300,000 (art. 17).
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Gifts to children

In Castile-La Mancha gifts to children receive a gift tax bonificación of 95% falling to 85% as the taxable base rises, if made by public deed, under articles 17 bis and 18 of Ley 8/2013 in 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-La Mancha 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-La Mancha