How much tax will I pay in Spain?

Spain gives you several numbers and documents, and almost every later step asks for one of them. Get them in the right order, then understand how income tax (IRPF) is split between the state and your region.

Five things, not one

Your NIE

Spain’s foreigners regulation (Real Decreto 1155/2024) says the police give you an NIE automatically when a long-stay visa or residence procedure starts. If you need one for another reason, such as buying property or opening an account before you move, you apply on form EX-15. In Spain the fee is €9.84 (about £8.30), paid on form 790 code 012. From the UK, the Spanish Consulate General in London takes applications by appointment, charges £8.65 and says the NIE is normally issued within three weeks, by email. An NIE alone does not give you the right to live in Spain.

Your TIE

If your visa or permit lets you stay more than 6 months, you must apply in person at the police for your TIE within one month of entering Spain. If your work permit was granted while you were in Spain, the month runs from your registration with social security. You bring form EX-17, your passport, a photo and the fee: €16.08 (about £13.60) for a first card, €19.30 for a renewal. Appointments for fingerprints (toma de huellas) are booked online through cita previa, the appointment system, and one relocation firm says they are the usual bottleneck in Madrid. Book as soon as you land. Britons living in Spain before 2021 under the Withdrawal Agreement get a different TIE, which costs €12.

The padrón

Spanish local government law says everyone who lives in Spain must register on the padrón of the town where they usually live. You will need the certificate (certificado or volante de empadronamiento) for healthcare, schools and many other steps. Non-EU residents without long-term residence must renew their registration every 2 years, or it can lapse. Madrid, for example, writes 3 months before it expires.

Social security number and Cl@ve

Your NUSS (social security number) comes from the TGSS, the social security treasury. You can apply online through Import@ss with your NIE or passport, and one Madrid university says most people get it by email within days. Cl@ve is the government’s login: you can register online with video identification or in person. With it you can see your tax data and file your return.

Are you a Spanish tax resident?

Under the IRPF law you are resident if you spend more than 183 days in Spain in a calendar year, or if your main business or economic interests are here. You are presumed resident if your spouse and dependent children live here. Residents pay tax on worldwide income: see Moving money from the UK. The special regime for workers who move to Spain (often called the Beckham law) is covered in Telling HMRC you’re leaving.

How IRPF works

Income tax on earnings is two scales added together: the state scale, the same everywhere, and your region’s scale. Each region sets its own. A personal allowance (mínimo personal) of €5,550 is taxed at 0%, and employees deduct €2,000 for work expenses plus their social security.

On top, employees pay social security of 6.5% of pay on a permanent contract (4.70% common contingencies, 1.55% unemployment, 0.10% training and 0.15% intergenerational fund), on pay up to €5,101.20 a month. Example, our estimate: on a salary of €40,000 (about £33,900) in Madrid, social security is €2,600 and IRPF about €7,200, leaving about €30,200 a year. Estimate Try the pay calculator.

Withholding and your payslip

Your employer withholds IRPF from each payslip (nómina) as retención, a percentage set by rules that take your personal and family situation into account. Tell your employer about children or other changes, or the percentage may be wrong. Social security is deducted too. See Your first day at work.

The annual return (renta)

Spain’s tax year is the calendar year. For 2025 income, the return could be filed from 8 April to 30 June 2026, and direct debit payment had to be set up by 25 June. The 2027 dates will be set by a new order. You don’t have to file if your only income is up to €22,000 of pay from one employer (€15,876 if you had more than one and the others paid over €1,500), plus small amounts of savings income. But you must file if you claim relief for tax paid abroad, which is common for people with UK income. Cl@ve lets you see the draft (borrador) the Tax Agency prepares. A gestor (a licensed administrative agent) can file for you.