The short answer
How does tax change when moving from Madrid to Andalusia?
Yes. The regional top income tax rate for 2026 is 20.5% in Madrid and 22.5% in Andalusia; the state's half of income tax is the same in both, and wealth tax and inheritance rules also differ, as set out on this page.
Evidence: Official source · Machine-readable data · As of 15 November 2026
Side by side
Madrid and Andalusia: how do the regional rules differ?
The figures each region sets for 2026, side by side. n/a means the figure is not yet confirmed from two official sources.
Madrid and Andalusia: how do the regional rules differ?| Metric | Madrid | Andalusia |
|---|
| Regional top income tax rate | 20.5% | 22.5% |
|---|
| Regional top rate starts at | EUR 57,320 | EUR 60,000 |
|---|
| Combined top rate | 45% | 47% |
|---|
| Wealth tax minimum | EUR 700,000 | n/a |
|---|
| Wealth tax top rate | n/a | 3.5% |
|---|
Combined rates add the state top rate to each region's top rate; the top brackets start at different incomes, so they are marginal rates at the top, not averages.
Regional rules
What do Madrid and Andalusia set?
- Regional top income tax rate: Madrid
- In Madrid the top rate of the regional general income tax scale for 2026 is 20.5%, set by art. 1 of Decreto Legislativo 1/2010 (as amended by Ley 13/2023).
Source - Wealth tax relief (bonificación): Madrid
- In Madrid the 100% wealth tax bonificación of art. 20 of Decreto Legislativo 1/2010 does not apply while the state solidarity tax on large fortunes is in force, which includes 2026; instead a regional bonificación equal to any excess of the wealth tax quota over the solidarity tax quota applies (transitional provision 7).
Source - Inheritance by children: Madrid
- In Madrid in 2026 children inheriting receive the art. 21 parentesco reduction (EUR 16,000, or up to EUR 48,000 for those under 21) and then a 99% bonificación on the inheritance tax quota for groups I and II under art. 25.1 of Decreto Legislativo 1/2010.
Source - Inheritance by a spouse: Madrid
- In Madrid in 2026 a surviving spouse (group II) receives a EUR 16,000 reduction and a 99% bonificación on the inheritance tax quota under arts. 21 and 25.1 of Decreto Legislativo 1/2010.
Source - Gifts to children: Madrid
- In Madrid in 2026 gifts to children (groups I and II) carry a 99% bonificación on the gift tax quota under art. 25.2.b of Decreto Legislativo 1/2010, conditional on a public document where the law requires it.
Source - Regional top income tax rate: Andalusia
- 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.
Source - Wealth tax relief (bonificación): Andalusia
- 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).
Source - Inheritance by children: Andalusia
- 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.
Source - Inheritance by a spouse: Andalusia
- 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.
Source - Gifts to children: Andalusia
- 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.
Source
State rules
What stays the same after the move?
These state rules apply in both regions.
- 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.
Source - 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.
Source
Questions
Questions about moving from Madrid to Andalusia
Is the regional income tax rate different in Madrid and Andalusia?
Yes. The regional top income tax rate for 2026 is 20.5% in Madrid and 22.5% in Andalusia; the state's half of income tax is the same in both, and wealth tax and inheritance rules also differ, as set out on this page.
When does the new region start to apply?
For income tax, the region that counts is the one where you spent most days of the tax year, so a move part way through a year can leave the old region in charge for that year. State rules also look at earlier years in some cases, so take advice before a move timed for tax.
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.
