[{"data":1,"prerenderedAt":1398},["ShallowReactive",2],{"compare-pair-mexico-vs-spain":3,"compare-mexico-spain":98},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":51,"flagA":61,"flagB":62,"heroImage":63,"lastUpdated":64,"meta":65,"metaDescription":66,"metaTitle":67,"navigation":68,"path":69,"relatedCompares":70,"seo":77,"stem":78,"verdict":79,"winners":83,"__hash__":97},"compare\u002Fcompare\u002Fmexico-vs-spain.md","Mexico vs Spain taxes",[9,10,11],"High-net-worth residents who want no federal wealth tax","Nearshore operators serving North America","People who prefer 16% VAT to 21% VAT",[13,14,15],"Qualifying newcomers who can elect the impatriate regime","Companies that fit Spain's 25% or reduced small-entity rates","People who want EU residence despite wealth tax",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Mexico taxes residents on worldwide income at 1.92% to 35% ISR. Companies generally pay 30%. Dividends commonly face 10% withholding. Capital gains can reach 35%. VAT is 16%. There is no federal net wealth tax and no federal inheritance tax. SAT digital invoicing, IMSS and state payroll tax are the compliance extras, not an annual tax on net worth.",[20,24,25],{},"Spain is a high-tax EU system with a regional layer. Combined IRPF can reach about 54%, while the 2026 reference withholding scale runs from 19% to 47%. Savings income, including many gains and dividends, is 19% to 30%. Standard corporate tax is 25%, with 2026 micro-enterprise rates of 19% and 21% and a 23% small-entity rate where the conditions are met. VAT is 21%, 10% or 4%. Wealth tax is commonly 0.2% to 3.5% under regional rules, and large fortunes can also fall within the Temporary Solidarity Tax on Large Fortunes. Inheritance and gift tax uses a state 7.65% to 34%+ scale before regional allowances.",[20,27,28],{},"The constraint is Spanish wealth tax versus the Beckham-style impatriate regime. Newcomers who qualify can elect 24% up to EUR 600,000 and 47% above, but the five-year prior non-residence test, application deadline and income-scope rules must be met. It is not a 0% system and not automatic. Mexican residents have no equivalent federal wealth tax, but they also have no impatriate election: worldwide ISR at up to 35% applies once they are resident.",[20,30,31],{},"Choose Mexico if the goal is to avoid annual wealth tax and keep a 35% personal cap, and the life or business can sit in Mexico. Choose Spain for EU residence, a possible impatriate election, or a 25% company, and pick the autonomous community with open eyes: Madrid, Catalonia and Andalusia are not the same wealth-tax file. A Spanish home can still create IBI and, for non-resident sellers, 3% buyer withholding on the sale price.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Mexico","mexico","Spain","spain",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Standard VAT","16%","21% \u002F 10% \u002F 4%",{"label":48,"valueA":49,"valueB":50},"Wealth tax","0% federal","0.2% - 3.5% regional, plus large-fortune solidarity tax",[52,55,58],{"question":53,"answer":54},"Is Mexico or Spain better for tax?","Mexico is usually better for personal income tax and the absence of federal wealth and inheritance tax. Spain can be better for companies and for qualifying impatriates, but regional wealth tax is the high-net-worth problem.",{"question":56,"answer":57},"What is Spain's Beckham or impatriate regime?","It lets qualifying people who move to Spain for work or certain professional, entrepreneurial or investment activities elect a Non-Resident Income Tax style regime while remaining Spanish tax residents. The rate is generally 24% up to EUR 600,000 and 47% above that, subject to statutory conditions and a filing election.",{"question":59,"answer":60},"Does Mexico have a wealth tax?","No. Mexico does not levy a general annual net wealth tax on individuals, and there is no federal inheritance tax. Spain does levy wealth tax, and a regional bonus does not by itself remove every large-fortune exposure.","🇲🇽","🇪🇸","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Mexico vs Spain tax comparison for 2026. Compare 35% ISR and no federal wealth tax with Spain's regional IRPF, 0.2%–3.5% wealth tax, 21% VAT and the impatriate regime.","Mexico vs Spain taxes (2026): wealth tax and Beckham regime",true,"\u002Fcompare\u002Fmexico-vs-spain",[71,74],{"title":72,"path":73},"Costa Rica vs Mexico","\u002Fcompare\u002Fcosta-rica-vs-mexico",{"title":75,"path":76},"Portugal vs Spain","\u002Fcompare\u002Fportugal-vs-spain",{"title":7,"description":22},"compare\u002Fmexico-vs-spain",[80,81,82],"Mexico is usually lighter for high-net-worth residents because it has no federal net wealth tax and no federal inheritance tax. Spain levies regional wealth tax, commonly discussed in a 0.2% to 3.5% range, plus a Temporary Solidarity Tax on Large Fortunes, and inheritance and gift tax that can reach 7.65% to 34%+ before regional bonuses.","The non-rate constraint is Spain's wealth tax versus the Beckham-style impatriate election. Qualifying newcomers can elect a Non-Resident Income Tax style regime at 24% up to EUR 600,000 and 47% above, but it is not automatic. Mexico's 1.92% to 35% ISR applies to worldwide residents without that election, and SAT still runs the compliance calendar.","Choose Mexico if you want 35% personal ISR, 30% CIT, 16% VAT and no federal wealth tax. Choose Spain for EU residence, a possible impatriate election, or a specific autonomous community, and budget wealth tax unless the facts clearly keep you out of it.",[84,88,92,95],{"taxType":85,"winner":86,"note":87},"Personal income tax","A","Mexico's resident ISR tops at 35%; Spain's combined regional IRPF can reach about 54%, with a 19% to 47% reference withholding scale.",{"taxType":89,"winner":90,"note":91},"Corporate tax","B","Spain's standard corporate rate is 25%, with lower 2026 micro and small-company rates; Mexico's federal CIT is 30%.",{"taxType":93,"winner":90,"note":94},"Capital gains tax","Spain taxes savings-base gains at 19% to 30%; Mexico can tax gains up to 35%, though some listed-share sales can use a 10% final tax.",{"taxType":48,"winner":86,"note":96},"Mexico has 0% federal wealth tax; Spain has regional wealth tax of 0.2% to 3.5% and can add solidarity tax on large fortunes.","nmFH39MUFPNSfbPQrHQs0nmM_3HnQEIKjZvzMMP7gso",{"a":99,"b":672},{"index":100,"details":202},{"id":101,"title":102,"bestFor":103,"body":109,"country":36,"countryFacts":116,"countrySlug":37,"description":113,"excerpt":40,"extension":41,"faqs":122,"flag":61,"heroImage":40,"howItWorks":131,"lastUpdated":135,"meta":136,"metaDescription":137,"metaTitle":138,"navigation":68,"otherTaxes":139,"pageType":161,"path":162,"relatedFormations":163,"relatedGuides":164,"seo":165,"stem":166,"summaryCards":167,"taxBracketSections":180,"taxBrackets":181,"taxRates":182,"taxSlug":40,"taxType":40,"visas":193,"watchOut":197,"__hash__":201},"taxes\u002Fcountry\u002Fmexico\u002Findex.md","Taxes in Mexico",[104,105,106,107,108],"Expats","Founders","Investors","Holding companies","Cross-border businesses",{"type":17,"value":110,"toc":114},[111],[20,112,113],{},"Mexico is a regular tax country with a broad base. The useful planning questions are usually residence, source of income, withholding, VAT, payroll and whether a structure will trigger corporate tax, not whether tax exists at all.",{"title":33,"searchDepth":34,"depth":34,"links":115},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},"North America","MXN","60+","No","Compliant",[123,126,128],{"question":124,"answer":125},"Is Mexico a high-tax country?","Mexico is not a zero-tax jurisdiction. Resident individuals can reach a 35% top income tax rate, companies generally pay 30% corporate tax, and VAT is 16%, although Mexico does not have a separate net wealth tax or inheritance tax.",{"question":59,"answer":127},"No. Mexico does not levy a general annual net wealth tax on individuals.",{"question":129,"answer":130},"What should founders check first in Mexico?","Founders should first model 30% corporate tax, dividend withholding, VAT, payroll and social security costs, permanent establishment risk and the monthly SAT compliance calendar.",[132,133,134],"Mexico is a full tax jurisdiction, not a territorial or zero-tax one. Resident individuals are generally taxed on worldwide income, while nonresidents are taxed on Mexican-source income only.","Companies generally face 30% corporate income tax, monthly provisional payments and an annual filing deadline in March. Dividends, interest, royalties and cross-border payments can add withholding tax exposure.","Mexico has no separate net wealth tax or inheritance tax, but 16% VAT, 8% border VAT in designated areas, payroll costs, social security, local property taxes and notarial charges still matter.","May 2026",{},"Mexico tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, capital gains tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in Mexico: income, wealth, corporate and dividend tax (2026)",[140,144,147,151,154,157],{"title":141,"slug":142,"icon":143},"Income tax","income-tax","💼",{"title":48,"slug":145,"icon":146},"wealth-tax","💰",{"title":148,"slug":149,"icon":150},"Inheritance tax","inheritance-tax","🏛️",{"title":93,"slug":152,"icon":153},"capital-gains-tax","📈",{"title":89,"slug":155,"icon":156},"corporate-tax","🏢",{"title":158,"slug":159,"icon":160},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fmexico",[],[],{"title":102,"description":113},"country\u002Fmexico\u002Findex",[168,171,174,177],{"label":141,"value":169,"note":170},"1.92% - 35%","Progressive for residents",{"label":48,"value":172,"note":173},"0%","No net wealth tax",{"label":89,"value":175,"note":176},"30%","Federal CIT rate",{"label":93,"value":178,"note":179},"Up to 35%","Special 10% share rule",[],[],[183,185,186,187,188,189,191],{"label":141,"value":169,"badge":184},"Progressive",{"label":48,"value":172},{"label":148,"value":172},{"label":93,"value":178},{"label":89,"value":175},{"label":158,"value":190},"10%",{"label":192,"value":45},"VAT",[194],{"title":195,"path":196,"icon":61},"Mexico Digital Nomad Visa","\u002Fvisas\u002Fmexico-digital-nomad-visa",[198,199,200],"Mexico is sensitive to tax residence, source of income and withholding mechanics. A move in or out of Mexico can change worldwide tax exposure quickly.","2026 compliance work still centers on CFDI invoicing, SAT reporting, digital platform withholding and payroll\u002Fsocial security administration.","The real cost of hiring is not just income tax. IMSS, INFONAVIT, state payroll tax and employer contributions can materially increase the payroll burden.","Db_1Z5mMj3Pm26XAU4TPK5CG5lYvuzxZ1u303x0tswc",{"income-tax":203,"corporate-tax":319,"capital-gains-tax":391,"dividend-tax":465,"wealth-tax":537,"inheritance-tax":603},{"id":204,"title":205,"bestFor":206,"body":209,"country":36,"countryFacts":216,"countrySlug":37,"description":213,"excerpt":40,"extension":41,"faqs":217,"flag":61,"heroImage":63,"howItWorks":227,"lastUpdated":135,"meta":231,"metaDescription":232,"metaTitle":233,"navigation":68,"otherTaxes":234,"pageType":240,"path":241,"relatedFormations":242,"relatedGuides":243,"seo":244,"stem":245,"summaryCards":246,"taxBracketSections":261,"taxBrackets":262,"taxRates":299,"taxSlug":142,"taxType":141,"visas":313,"watchOut":314,"__hash__":318},"taxes\u002Fcountry\u002Fmexico\u002Fincome-tax.md","Income tax in Mexico",[104,105,207,106,208],"Employees","Cross-border workers",{"type":17,"value":210,"toc":214},[211],[20,212,213],{},"Mexico income tax is driven by residence and source. Residents are taxed on worldwide income, nonresidents on Mexican-source income, and the practical planning work is usually withholding, payroll and filing compliance rather than the headline rate alone.",{"title":33,"searchDepth":34,"depth":34,"links":215},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[218,221,224],{"question":219,"answer":220},"What is the income tax rate in Mexico?","Mexico uses progressive personal income tax rates up to 35% for residents. Nonresidents are taxed only on Mexican-source income under separate rules.",{"question":222,"answer":223},"Do expats pay income tax in Mexico?","Often yes, if they become Mexican tax residents or earn Mexican-source income. The exact result depends on residence, source of income, treaty protection and withholding mechanics.",{"question":225,"answer":226},"Do employees in Mexico have to file a return?","Not always. Some salary-only taxpayers can be exempt from filing, but many people still need to review the 400,000 MXN threshold, employer withholding and any extra income sources.",[228,229,230],"Mexican tax residents are taxed on worldwide income under the ISR system. Wages, freelance income, business income, interest, rents and investment income can all fall inside the personal tax base.","Resident individual rates are progressive up to 35%. Nonresidents are taxed only on Mexican-source income, and employment income can face separate withholding rules rather than the resident table.","Salary withholding is only part of the picture. Employers also need to plan for social security, state payroll tax and payroll compliance, and lower-wage employees can benefit from the monthly employment subsidy if the statutory conditions are met.",{},"Mexico income tax guide for residents, expats and employees. See the 1.92% to 35% progressive ISR rates, nonresident rules, payroll costs and filing notes.","Mexico income tax: rates, residency and payroll rules (2026)",[235,236,237,238,239],{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},"tax","\u002Fcountry\u002Fmexico\u002Fincome-tax",[],[],{"title":205,"description":213},"country\u002Fmexico\u002Fincome-tax",[247,249,253,257],{"label":85,"value":169,"note":248},"Resident progressive rates",{"label":250,"value":251,"note":252},"Highest bracket tax","35%","Top marginal ISR rate",{"label":254,"value":255,"note":256},"Tax return","Usually 30 April","Annual filing deadline",{"label":258,"value":259,"note":260},"Payroll burden","Separate","IMSS and state payroll taxes",[],[263,267,271,274,277,280,283,286,289,292,295],{"band":264,"rate":265,"note":266},"MXN 0.01 to MXN 10,135.11","1.92%","2026 annual resident ISR table; before personal deductions and credits.",{"band":268,"rate":269,"note":270},"MXN 10,135.12 to MXN 86,022.11","MXN 194.59 + 6.4%","Fixed quota plus the marginal rate on the excess over the lower limit.",{"band":272,"rate":273,"note":270},"MXN 86,022.12 to MXN 151,176.19","MXN 5,051.37 + 10.88%",{"band":275,"rate":276,"note":270},"MXN 151,176.20 to MXN 175,735.66","MXN 12,140.13 + 16%",{"band":278,"rate":279,"note":270},"MXN 175,735.67 to MXN 210,403.69","MXN 16,069.64 + 17.92%",{"band":281,"rate":282,"note":270},"MXN 210,403.70 to MXN 424,353.97","MXN 22,282.14 + 21.36%",{"band":284,"rate":285,"note":270},"MXN 424,353.98 to MXN 668,840.14","MXN 67,981.92 + 23.52%",{"band":287,"rate":288,"note":270},"MXN 668,840.15 to MXN 1,276,925.98","MXN 125,485.07 + 30%",{"band":290,"rate":291,"note":270},"MXN 1,276,925.99 to MXN 1,702,567.97","MXN 307,910.81 + 32%",{"band":293,"rate":294,"note":270},"MXN 1,702,567.98 to MXN 5,107,703.92","MXN 444,116.23 + 34%",{"band":296,"rate":297,"note":298},"Above MXN 5,107,703.92","MXN 1,601,862.46 + 35%","2026 annual resident ISR top band; before personal deductions and credits.",[300,301,302,305,308,310],{"label":85,"value":169,"badge":184},{"label":250,"value":251},{"label":303,"value":304},"Foreign income tax","Taxable for residents",{"label":306,"value":307},"Salary withholding","Monthly",{"label":309,"value":259},"Employee social security",{"label":311,"value":312},"Tax return deadline","30 April",[],[315,316,317],"A Mexico tax resident is generally taxed on worldwide income, so foreign accounts and offshore structures do not automatically stay outside the ISR net.","Many employees with only salary income do not file a return, but the 400,000 MXN threshold and other exceptions matter.","The real cost of employment can be much higher than ISR alone because IMSS, INFONAVIT and state payroll tax are separate from income tax.","J7NRd--ejnZ-ArlPZ-DOuqeKIrZsxpJEJ-S_btX4Cek",{"id":320,"title":321,"bestFor":322,"body":325,"country":36,"countryFacts":332,"countrySlug":37,"description":329,"excerpt":40,"extension":41,"faqs":333,"flag":61,"heroImage":40,"howItWorks":343,"lastUpdated":135,"meta":347,"metaDescription":348,"metaTitle":349,"navigation":68,"otherTaxes":350,"pageType":240,"path":356,"relatedFormations":357,"relatedGuides":358,"seo":359,"stem":360,"summaryCards":361,"taxBracketSections":372,"taxBrackets":373,"taxRates":374,"taxSlug":155,"taxType":89,"visas":385,"watchOut":386,"__hash__":390},"taxes\u002Fcountry\u002Fmexico\u002Fcorporate-tax.md","Corporate tax in Mexico",[105,107,323,106,324],"Regional operators","Cross-border groups",{"type":17,"value":326,"toc":330},[327],[20,328,329],{},"Mexico has a straightforward headline corporate rate, but the practical tax burden is broader. Any company model should include withholding tax, VAT, payroll charges and the monthly SAT compliance cycle.",{"title":33,"searchDepth":34,"depth":34,"links":331},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[334,337,340],{"question":335,"answer":336},"Does Mexico have corporate tax?","Yes. Mexico generally taxes resident companies at a 30% federal corporate income tax rate.",{"question":338,"answer":339},"Are dividends taxed in Mexico at the company level?","Dividend distributions can trigger 10% withholding for individuals and nonresidents, and distributions from outside CUFIN can create additional corporate-level tax.",{"question":341,"answer":342},"Is Mexico good for companies?","Mexico can work well for operating companies because it has a clear corporate tax system and a large market, but payroll, VAT, withholding, transfer pricing and documentation are all important from day one.",[344,345,346],"Mexican resident companies are generally taxed on worldwide income at a 30% federal corporate income tax rate. Nonresident companies are taxed on Mexican-source income or through a permanent establishment.","Most companies make monthly provisional tax payments and file an annual return by 31 March. Transfer pricing, interest deductibility, e-invoicing and documentation are part of the real compliance burden.","Dividends can add another layer of tax. Mexican companies generally distribute from CUFIN without extra corporate-level tax, but distributions outside CUFIN can trigger gross-up tax, and dividend payments to individuals or nonresidents usually carry 10% withholding.",{},"Mexico corporate tax guide for companies and founders. See the 30% corporate rate, dividend withholding, VAT, payroll and annual filing notes.","Mexico corporate tax: company tax rates and rules (2026)",[351,352,353,354,355],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":158,"slug":159,"icon":160},"\u002Fcountry\u002Fmexico\u002Fcorporate-tax",[],[],{"title":321,"description":329},"country\u002Fmexico\u002Fcorporate-tax",[362,363,366,370],{"label":89,"value":175,"note":176},{"label":364,"value":190,"note":365},"Dividend withholding","To individuals and nonresidents",{"label":367,"value":368,"note":369},"Annual return","31 March","For companies",{"label":192,"value":45,"note":371},"8% in border region",[],[],[375,378,379,380,383],{"label":376,"value":175,"badge":377},"Corporate income tax","Federal rate",{"label":364,"value":190},{"label":192,"value":45},{"label":381,"value":382},"Border VAT","8%",{"label":384,"value":368},"Annual return deadline",[],[387,388,389],"Mexico's 30% headline rate is only the starting point. VAT, payroll tax, IMSS, INFONAVIT, transfer pricing and withholding rules can materially change the effective cost.","The monthly compliance calendar matters. Missing provisional payments or CFDI requirements can create penalties and cash-flow stress.","2026 compliance remains focused on digital invoicing, SAT scrutiny of related-party pricing and withholding on platform and cross-border payments.","5IIpW24NwckvR6FhHF4goL9ruEkGV47xZcH_oxBnSA4",{"id":392,"title":393,"bestFor":394,"body":398,"country":36,"countryFacts":405,"countrySlug":37,"description":402,"excerpt":40,"extension":41,"faqs":406,"flag":61,"heroImage":40,"howItWorks":416,"lastUpdated":135,"meta":420,"metaDescription":421,"metaTitle":422,"navigation":68,"otherTaxes":423,"pageType":240,"path":429,"relatedFormations":430,"relatedGuides":431,"seo":432,"stem":433,"summaryCards":434,"taxBracketSections":447,"taxBrackets":448,"taxRates":449,"taxSlug":152,"taxType":93,"visas":459,"watchOut":460,"__hash__":464},"taxes\u002Fcountry\u002Fmexico\u002Fcapital-gains-tax.md","Capital gains tax in Mexico",[106,395,396,105,397],"Shareholders","Property owners","Cross-border traders",{"type":17,"value":399,"toc":403},[400],[20,401,402],{},"Mexico taxes capital gains inside the income tax system rather than through a simple standalone CGT. The key checks are whether the asset is listed, whether the seller is a resident or nonresident and whether a special exemption applies.",{"title":33,"searchDepth":34,"depth":34,"links":404},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[407,410,413],{"question":408,"answer":409},"Does Mexico have capital gains tax?","Yes. Mexico taxes capital gains through its income tax system, and resident individuals can face progressive rates up to 35%.",{"question":411,"answer":412},"Are stock gains taxed differently in Mexico?","Yes. Shares listed on the Mexican stock exchange can qualify for a special 10% final tax on net gains, which is different from the ordinary ISR treatment.",{"question":414,"answer":415},"Are property gains taxed in Mexico?","Often yes. Real estate gains are usually taxed under the general income tax rules, although exemptions can apply in specific cases such as a principal residence if the legal conditions are met.",[417,418,419],"Mexico does not have a separate flat CGT regime for individuals. For residents, capital gains are generally taxed under the broader income tax system, so the effective rate can reach 35% depending on the taxpayer's income level and the asset sold.","Sales of shares listed on the Mexican stock exchange can qualify for a special 10% final tax on net gains. Private share disposals, many real estate sales and other asset sales usually fall back into the ordinary ISR framework.","Nonresidents face separate Mexican-source capital gains rules, including gross and net methods in some cases. Property transfers also bring notary and local transaction costs that are separate from capital gains tax.",{},"Mexico capital gains tax guide for investors and property owners. See the ISR treatment, the 10% listed-share rule, nonresident methods and planning notes.","Mexico capital gains tax: shares, property and investment gains (2026)",[424,425,426,427,428],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},"\u002Fcountry\u002Fmexico\u002Fcapital-gains-tax",[],[],{"title":393,"description":402},"country\u002Fmexico\u002Fcapital-gains-tax",[435,437,440,443],{"label":93,"value":178,"note":436},"Taxed under ISR",{"label":438,"value":190,"note":439},"Listed share gains","Special stock market rule",{"label":441,"value":178,"note":442},"Property gains","Subject to ISR rules",{"label":444,"value":445,"note":446},"Nonresident gains","25% \u002F 35%","Gross or net methods",[],[],[450,452,453,454,457],{"label":93,"value":178,"badge":451},"Income tax system",{"label":438,"value":190},{"label":441,"value":178},{"label":455,"value":456},"Nonresident gross method","25%",{"label":458,"value":251},"Nonresident net method",[],[461,462,463],"Capital gains in Mexico are not just about shares. Real estate, private equity interests, foreign securities and asset restructurings can each be taxed differently.","The 10% listed-share rule is special and limited. Do not assume it applies to private sales or offshore exchanges.","Foreign tax residence can still create a second layer of tax even if Mexico's own capital gains result is favorable.","dMpC0ayO2Io8zA9GBUdGtUcDMBTwZxupeyTWzLDG0BY",{"id":466,"title":467,"bestFor":468,"body":471,"country":36,"countryFacts":478,"countrySlug":37,"description":475,"excerpt":40,"extension":41,"faqs":479,"flag":61,"heroImage":40,"howItWorks":489,"lastUpdated":135,"meta":493,"metaDescription":494,"metaTitle":495,"navigation":68,"otherTaxes":496,"pageType":240,"path":502,"relatedFormations":503,"relatedGuides":504,"seo":505,"stem":506,"summaryCards":507,"taxBracketSections":521,"taxBrackets":522,"taxRates":523,"taxSlug":159,"taxType":158,"visas":531,"watchOut":532,"__hash__":536},"taxes\u002Fcountry\u002Fmexico\u002Fdividend-tax.md","Dividend tax in Mexico",[106,105,107,469,470],"Family offices","Cross-border shareholders",{"type":17,"value":472,"toc":476},[473],[20,474,475],{},"Mexico's dividend rules are simple on the surface but easy to misread. The main questions are who receives the dividend, whether the profits sit in CUFIN and whether the distribution crosses a border.",{"title":33,"searchDepth":34,"depth":34,"links":477},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[480,483,486],{"question":481,"answer":482},"Does Mexico tax dividends?","Yes. Mexico generally applies 10% withholding tax to dividends paid to resident individuals and nonresidents.",{"question":484,"answer":485},"Do Mexican companies always pay dividend tax?","Not always. The company-level result depends on whether the dividend comes from CUFIN or from profits that have not yet been fully taxed.",{"question":487,"answer":488},"Are foreign dividends taxed in Mexico?","Usually yes, if the recipient is a Mexican tax resident. Foreign dividends are generally taxed under the ordinary income tax rules, not a separate dividend regime.",[490,491,492],"Mexico generally withholds 10% tax when a company pays dividends to resident individuals or nonresidents. Corporate recipients can be treated differently, so the recipient type matters.","Dividends paid out of CUFIN generally avoid an extra corporate-level tax, while distributions from profits outside CUFIN can trigger an additional corporate charge before the dividend is paid.","Foreign dividends received by Mexican residents are usually taxed under the ordinary income tax rules, with foreign tax relief potentially available depending on the facts and treaty position.",{},"Mexico dividend tax guide for shareholders and founders. See the 10% withholding rate, CUFIN treatment, foreign dividends and planning notes.","Mexico dividend tax: withholding tax and CUFIN rules (2026)",[497,498,499,500,501],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},"\u002Fcountry\u002Fmexico\u002Fdividend-tax",[],[],{"title":467,"description":475},"country\u002Fmexico\u002Fdividend-tax",[508,510,513,517],{"label":158,"value":190,"note":509},"Withholding tax rate",{"label":511,"value":190,"note":512},"Dividend WHT","Individuals and nonresidents",{"label":514,"value":515,"note":516},"Foreign dividends","Taxable","Usually under ISR rules",{"label":518,"value":519,"note":520},"Company-level tax","Depends","CUFIN matters",[],[],[524,527,529],{"label":525,"value":190,"badge":526},"Dividend withholding tax","Standard rate",{"label":528,"value":190},"Domestic dividend tax",{"label":530,"value":515},"Foreign dividend tax",[],[533,534,535],"Dividends from pre-2014 profits can follow different treatment, so retained earnings history matters.","A 10% withholding does not eliminate foreign tax. Source-country tax and treaty claims can still affect the net amount received.","If you are tax resident outside Mexico, your home country may tax dividends again even when Mexico has already withheld tax.","bWR20ZhCWFw-PJN29TLd2IOAcrDAuPRg6DlOTI3ogdM",{"id":538,"title":539,"bestFor":540,"body":542,"country":36,"countryFacts":549,"countrySlug":37,"description":546,"excerpt":40,"extension":41,"faqs":550,"flag":61,"heroImage":40,"howItWorks":559,"lastUpdated":135,"meta":563,"metaDescription":564,"metaTitle":565,"navigation":68,"otherTaxes":566,"pageType":240,"path":572,"relatedFormations":573,"relatedGuides":574,"seo":575,"stem":576,"summaryCards":577,"taxBracketSections":588,"taxBrackets":589,"taxRates":590,"taxSlug":145,"taxType":48,"visas":597,"watchOut":598,"__hash__":602},"taxes\u002Fcountry\u002Fmexico\u002Fwealth-tax.md","Wealth tax in Mexico",[106,541,469,105,104],"High earners",{"type":17,"value":543,"toc":547},[544],[20,545,546],{},"Mexico does not levy a recurring federal wealth tax. For most people, the real tax work is still around income, gains, estate planning and local property charges.",{"title":33,"searchDepth":34,"depth":34,"links":548},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[551,553,556],{"question":59,"answer":552},"No. Mexico does not levy a general annual wealth tax on individuals.",{"question":554,"answer":555},"Are foreign assets taxed in Mexico?","Not under a separate wealth tax. The main Mexican tax questions are usually income tax, capital gains tax and reporting, depending on the type of asset and the taxpayer's residence.",{"question":557,"answer":558},"Is Mexico good for investors?","Mexico can be workable for investors because there is no net wealth tax, but investors still need to model income tax, capital gains tax, withholding, property taxes and foreign tax exposure.",[560,561,562],"Mexico does not have a general federal wealth tax. Bank balances, listed securities, private company shares and other personal assets are not subject to an annual net worth tax simply because they are owned.","The recurring costs are local rather than federal. Property tax, transfer taxes, notary fees, VAT and other transaction costs can still matter, especially around real estate and business operations.","Wealth planning in Mexico is usually about income tax, capital gains tax, estate planning and reporting, not an annual wealth declaration.",{},"Mexico wealth tax guide for investors and high earners. See the 0% net wealth tax position, local property taxes and planning notes.","Mexico wealth tax: net worth and asset tax rules (2026)",[567,568,569,570,571],{"title":141,"slug":142,"icon":143},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},"\u002Fcountry\u002Fmexico\u002Fwealth-tax",[],[],{"title":539,"description":546},"country\u002Fmexico\u002Fwealth-tax",[578,579,582,585],{"label":48,"value":172,"note":173},{"label":580,"value":172,"note":581},"Net worth tax","No annual federal levy",{"label":583,"value":172,"note":584},"Asset tax","No broad wealth tax",{"label":586,"value":120,"note":587},"Annual filing","No wealth return",[],[],[591,594,595],{"label":592,"value":172,"badge":593},"Net wealth tax","Zero",{"label":580,"value":172},{"label":596,"value":172},"Annual asset tax",[],[599,600,601],"No wealth tax does not mean no reporting. Banks, brokers and counterparties can still ask for source-of-funds and tax documentation.","Real estate ownership may create local property tax and transfer-cost exposure even though there is no federal wealth tax.","If another country still treats you as tax resident, it may tax your assets or income even when Mexico does not levy a net wealth tax.","UQOYdU0nCtuKfXsSzaK-lw06F75JwCgsTH5TnJz35A0",{"id":604,"title":605,"bestFor":606,"body":609,"country":36,"countryFacts":616,"countrySlug":37,"description":613,"excerpt":40,"extension":41,"faqs":617,"flag":61,"heroImage":40,"howItWorks":627,"lastUpdated":135,"meta":631,"metaDescription":632,"metaTitle":633,"navigation":68,"otherTaxes":634,"pageType":240,"path":640,"relatedFormations":641,"relatedGuides":642,"seo":643,"stem":644,"summaryCards":645,"taxBracketSections":658,"taxBrackets":659,"taxRates":660,"taxSlug":149,"taxType":148,"visas":666,"watchOut":667,"__hash__":671},"taxes\u002Fcountry\u002Fmexico\u002Finheritance-tax.md","Inheritance tax in Mexico",[607,104,106,105,608],"Families","Estate planners",{"type":17,"value":610,"toc":614},[611],[20,612,613],{},"Mexico does not impose a standalone inheritance tax. The real planning issue is usually legal transfer, not a federal death tax, although some gifts can still fall into the income tax system.",{"title":33,"searchDepth":34,"depth":34,"links":615},[],{"region":117,"currency":118,"taxTreaties":119,"euBlacklist":120,"fatfStatus":121},[618,621,624],{"question":619,"answer":620},"Does Mexico have inheritance tax?","No. Mexico does not have a separate inheritance tax or estate tax.",{"question":622,"answer":623},"Are inheritances taxable in Mexico?","Inheritances are generally exempt from Mexican income tax for resident individuals, but the paperwork and legal transfer process still matter.",{"question":625,"answer":626},"Are gifts taxable in Mexico?","Sometimes. Gifts between close family members are generally exempt, but other gifts can be treated as taxable income under Mexico's general ISR rules.",[628,629,630],"Mexico does not impose a standalone inheritance tax or estate tax. Inheritances are generally exempt from Mexican income tax for resident individuals.","Gift treatment is more nuanced. Gifts between spouses, lineal ascendants and descendants are generally exempt, while other gifts can be taxable income unless a specific exemption applies.","Succession planning still matters because wills, probate, bank procedures, company share transfers, foreign assets and local civil-law rules can create delays even when there is no inheritance tax bill.",{},"Mexico inheritance tax guide for families and expats. See the 0% estate tax position, gift exemptions and succession planning notes.","Mexico inheritance tax: estate and gift rules (2026)",[635,636,637,638,639],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},"\u002Fcountry\u002Fmexico\u002Finheritance-tax",[],[],{"title":605,"description":613},"country\u002Fmexico\u002Finheritance-tax",[646,648,651,655],{"label":148,"value":172,"note":647},"No separate estate tax",{"label":649,"value":172,"note":650},"Estate tax","No federal estate tax",{"label":652,"value":653,"note":654},"Gift tax","0% \u002F limited","Some gifts are taxable as income",{"label":656,"value":172,"note":657},"Probate tax","No federal probate tax",[],[],[661,663,664,665],{"label":148,"value":172,"badge":662},"No separate tax",{"label":649,"value":172},{"label":652,"value":653},{"label":656,"value":172},[],[668,669,670],"No inheritance tax does not remove the need for a will, especially if you own Mexican real estate, bank accounts or company interests.","Gift rules are not the same as inheritance rules. A gift that looks simple can still become taxable if it falls outside the statutory family exemptions.","Foreign heirs may still owe tax in their home country even when Mexico charges no separate inheritance tax.","JxtzdNcdHCoyr-hfR7jNgguk7GqpkIQkIkqG557tck8",{"index":673,"details":773},{"id":674,"title":675,"bestFor":676,"body":677,"country":38,"countryFacts":687,"countrySlug":39,"description":681,"excerpt":40,"extension":41,"faqs":691,"flag":62,"heroImage":40,"howItWorks":701,"lastUpdated":706,"meta":707,"metaDescription":708,"metaTitle":709,"navigation":68,"otherTaxes":710,"pageType":161,"path":725,"relatedFormations":726,"relatedGuides":727,"seo":728,"stem":729,"summaryCards":730,"taxBracketSections":746,"taxBrackets":747,"taxRates":748,"taxSlug":40,"taxType":40,"visas":765,"watchOut":766,"__hash__":772},"taxes\u002Fcountry\u002Fspain\u002Findex.md","Taxes in Spain",[104,207,105,106,396],{"type":17,"value":678,"toc":685},[679,682],[20,680,681],{},"Spain is a full-rate EU tax system whose headline numbers hide a regional layer. The first question is usually where you are tax resident; the second is which autonomous-community rules apply to your income, assets and succession. That is why the same salary, portfolio or estate can produce a very different result in Madrid, Catalonia, Valencia, Andalusia, the Canary Islands, the Basque Country or Navarre.",[20,683,684],{},"The practical burden also extends beyond IRPF. Employers and self-employed people pay social-security contributions, companies deal with VAT and local obligations, property owners face annual and transaction taxes, and high-net-worth families need to model Wealth Tax, the large-fortune solidarity tax and regional inheritance rules together.",{"title":33,"searchDepth":34,"depth":34,"links":686},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},"Europe","EUR","Extensive",[692,695,698],{"question":693,"answer":694},"Is Spain a high-tax country?","Generally yes. Spain combines progressive regional income tax, social security, 21% VAT, corporate tax, property and transfer taxes, wealth taxes, and inheritance and gift tax. The result depends heavily on the taxpayer's autonomous community and income mix.",{"question":696,"answer":697},"What is the top income tax rate in Spain?","The 2026 reference withholding scale reaches 47% above EUR 300,000, but the final IRPF rate adds the autonomous-community scale. In the highest-rate regions, the top marginal rate is about 54%.",{"question":699,"answer":700},"Does Spain have a wealth tax?","Yes. Spain has an annual net Wealth Tax with a EUR 700,000 state minimum exemption and up to EUR 300,000 for a principal residence under the state rules, subject to regional changes. Large fortunes can also fall within the Temporary Solidarity Tax on Large Fortunes.",[702,703,704,705],"Spain generally taxes tax residents on worldwide income and non-residents on Spanish-source income. Residence can arise after more than 183 days in Spain, from the centre of economic interests, or through family and anti-avoidance presumptions.","Ordinary personal income tax has a general base for salary, business and rental income and a savings base for dividends, interest and gains from asset transfers. The 2026 reference withholding scale runs from 19% to 47%, but the final combined IRPF rate depends on the autonomous community and can reach about 54%.","Companies generally pay 25% corporate income tax. For tax periods beginning in 2026, qualifying micro-enterprises can use 19% on the first EUR 50,000 and 21% above it, while qualifying small entities use 23%; new companies and qualifying start-ups can use 15%.","Spain also has VAT, payroll and self-employed social security, municipal property taxes, transfer and stamp taxes, wealth tax, the Temporary Solidarity Tax on Large Fortunes, inheritance and gift tax, and sector levies such as the digital-services and financial-transaction taxes.","August 2026",{},"Spain tax overview for expats, founders, investors and property owners. Compare regional income tax, wealth tax, inheritance tax, corporate tax, capital gains, dividends, VAT and social security.","Taxes in Spain: income, wealth, corporate and dividend tax (2026)",[711,712,713,714,715,716,717,721],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},{"title":718,"slug":719,"icon":720},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":722,"slug":723,"icon":724},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fspain",[],[],{"title":675,"description":681},"country\u002Fspain\u002Findex",[731,734,737,739,742,744],{"label":141,"value":732,"note":733},"19% - 54%","Progressive; final rate depends on region",{"label":48,"value":735,"note":736},"0.2% - 3.5%","Regional rules plus large-fortune tax",{"label":89,"value":456,"note":738},"2026 micro and small-company rates can be lower",{"label":93,"value":740,"note":741},"19% - 30%","Savings-income scale for individuals",{"label":158,"value":740,"note":743},"Residents; 19% withholding is common",{"label":192,"value":46,"note":745},"Canary Islands use IGIC instead",[],[],[749,751,755,757,758,761,762,764],{"label":141,"value":732,"badge":750},"Regional",{"label":752,"value":753,"note":754},"Reference employment scale","19% - 47%","2026 withholding guide; not a universal final rate",{"label":756,"value":740},"Savings income",{"label":48,"value":735},{"label":759,"value":760},"Inheritance and gift tax","7.65% - 34%+",{"label":89,"value":456},{"label":364,"value":763},"19%",{"label":192,"value":46},[],[767,768,769,770,771],"Spain is not one uniform personal-tax jurisdiction. IRPF, wealth tax, inheritance and gift tax, deductions and bonuses can change materially between autonomous communities; the Basque Country and Navarre follow separate foral systems.","The 183-day test is not a safe-harbour. Sporadic absences, the centre of economic interests and the location of a spouse or dependent children can also support Spanish tax residence.","The special impatriate regime can be attractive for qualifying incoming workers, remote workers, professionals, entrepreneurs and investors, but it is an election with eligibility and filing conditions rather than an automatic expat rate.","A Spanish home can create annual IBI and non-resident rental or imputed-income tax, and a non-resident seller of Spanish real estate faces a 3% buyer withholding on the sale price before the final calculation.","Large fortunes can face both regional wealth tax and the state Temporary Solidarity Tax on Large Fortunes. A regional wealth-tax bonus does not by itself remove every exposure.","mhauvScCpSXoaHBmhZ_IBpu0tftYN32t4ZSLLfJQ2T8",{"income-tax":774,"corporate-tax":877,"capital-gains-tax":972,"dividend-tax":1061,"wealth-tax":1144,"inheritance-tax":1253},{"id":775,"title":776,"bestFor":777,"body":780,"country":38,"countryFacts":790,"countrySlug":39,"description":784,"excerpt":40,"extension":41,"faqs":791,"flag":62,"heroImage":40,"howItWorks":801,"lastUpdated":706,"meta":807,"metaDescription":808,"metaTitle":809,"navigation":68,"otherTaxes":810,"pageType":240,"path":818,"relatedFormations":819,"relatedGuides":820,"seo":821,"stem":822,"summaryCards":823,"taxBracketSections":834,"taxBrackets":835,"taxRates":854,"taxSlug":142,"taxType":141,"visas":869,"watchOut":870,"__hash__":876},"taxes\u002Fcountry\u002Fspain\u002Fincome-tax.md","Income tax in Spain",[104,207,778,541,779],"Freelancers","Digital nomads",{"type":17,"value":781,"toc":788},[782,785],[20,783,784],{},"Spain income tax is a two-layer system. The state publishes a national framework and withholding scale, but each autonomous community applies its own regional scale and deductions. A salary calculation therefore needs both the taxpayer’s income mix and the community where the taxpayer is resident.",[20,786,787],{},"For newcomers, the residence question comes first. Spending more than 183 days in Spain is only one route to residence, and a Spanish centre of interests or family connection can matter as well. The special impatriate regime can change the starting point for some arrivals, but it must be elected and documented rather than assumed.",{"title":33,"searchDepth":34,"depth":34,"links":789},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},[792,795,798],{"question":793,"answer":794},"Do expats pay income tax in Spain?","Yes, when they become Spanish tax residents or receive Spanish-source income. Residents generally report worldwide income; non-residents usually pay Spanish tax only on Spanish-source income.",{"question":796,"answer":797},"What are the 2026 income tax brackets in Spain?","The 2026 reference withholding scale is 19%, 24%, 30%, 37%, 45% and 47% across bands ending at EUR 12,450, EUR 20,200, EUR 35,200, EUR 60,000 and EUR 300,000. The final IRPF bill also depends on the autonomous community.",{"question":799,"answer":800},"What is Spain's impatriate or Beckham regime?","It lets qualifying people who move to Spain for work or certain professional, entrepreneurial or investment activities elect a Non-Resident Income Tax style regime while remaining Spanish tax residents. The rate is generally 24% up to EUR 600,000 and 47% above that, subject to the statutory conditions and filing election.",[802,803,804,805,806],"Spanish tax residents generally pay IRPF on worldwide income, while non-residents normally pay Non-Resident Income Tax only on Spanish-source income. Tax residence is usually assessed for the full calendar year.","IRPF separates a general taxable base from a savings taxable base. The general base covers employment, business, pension and most rental income; the savings base covers dividends, interest and capital gains from transfers.","The 2026 reference withholding scale is 19% up to EUR 12,450, 24% to EUR 20,200, 30% to EUR 35,200, 37% to EUR 60,000, 45% to EUR 300,000 and 47% above EUR 300,000. Final tax is not identical everywhere because the autonomous community adds its own progressive scale and deductions.","Employment income is normally withheld through payroll. In 2026 the employee share for an indefinite contract is about 4.7% for common contingencies, 1.55% for unemployment, 0.10% for training and 0.15% for the intergenerational-equity mechanism, before contract-specific items; the employer pays a much larger separate share.","Self-employed contributions are separate from IRPF and are based on the income bracket under the RETA system. The core 2026 rates include 28.30% for common contingencies, 1.30% for professional contingencies, 0.90% for cessation of activity, 0.10% for training and a 0.90% intergenerational-equity contribution on the relevant base.",{},"Spain income tax guide for expats, employees and freelancers. See the 2026 reference brackets, regional IRPF differences, savings rates, social security and the impatriate regime.","Spain income tax: rates, brackets, residence and expat rules (2026)",[811,812,813,814,815,816,817],{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},{"title":718,"slug":719,"icon":720},{"title":722,"slug":723,"icon":724},"\u002Fcountry\u002Fspain\u002Fincome-tax",[],[],{"title":776,"description":784},"country\u002Fspain\u002Fincome-tax",[824,826,828,831],{"label":85,"value":732,"note":825},"Combined state and regional rates",{"label":756,"value":740,"note":827},"Dividends, interest and transferred-asset gains",{"label":829,"value":753,"note":830},"2026 reference scale","Employment withholding guide",{"label":309,"value":832,"note":833},"About 6.5%+","Indefinite-contract worker share before exceptions",[],[836,839,842,844,847,850],{"band":837,"rate":763,"note":838},"EUR 0 - EUR 12,450","2026 reference withholding scale",{"band":840,"rate":841,"note":838},"EUR 12,451 - EUR 20,200","24%",{"band":843,"rate":175,"note":838},"EUR 20,201 - EUR 35,200",{"band":845,"rate":846,"note":838},"EUR 35,201 - EUR 60,000","37%",{"band":848,"rate":849,"note":838},"EUR 60,001 - EUR 300,000","45%",{"band":851,"rate":852,"note":853},"Above EUR 300,000","47%","The final regional IRPF rate can be higher",[855,856,858,862,863,867],{"label":85,"value":732,"badge":750},{"label":752,"value":753,"badge":857},2026,{"label":859,"value":860,"note":861},"Top marginal rate","About 54%","Varies by autonomous community",{"label":756,"value":740},{"label":864,"value":865,"note":866},"Impatriate regime","24% to EUR 600,000","47% on excess if the election applies",{"label":309,"value":832,"note":868},"Capped contribution base; contract matters",[],[871,872,873,874,875],"The 19% to 47% table is a useful 2026 withholding reference, not a universal final tax table. Regional rates, personal and family minimums, deductions and filing status can change the result; the top marginal rate can reach about 54%.","Spain can treat sporadic absences as part of the 183-day calculation. The centre of economic interests and a presumption based on a spouse or dependent children can also create residence exposure.","Qualifying people moving to Spain for employment, remote work, professional, entrepreneurial or investment reasons may elect the special impatriate regime. The five-year prior non-residence test, application deadline and income-scope rules need to be checked before moving.","The ordinary annual return is generally filed in the spring and early summer after the calendar year. Payroll withholding is only an advance payment, so it does not prove that the final liability is settled.","Foreign salary, pensions, dividends, rental income and financial assets can remain reportable for Spanish residents. Double-tax relief depends on the foreign tax paid and the applicable treaty.","HUTJGcd2NWmtTMt6S1hZ6a2OtKd_LIu1Ci_kRVQGyQY",{"id":878,"title":879,"bestFor":880,"body":882,"country":38,"countryFacts":892,"countrySlug":39,"description":886,"excerpt":40,"extension":41,"faqs":893,"flag":62,"heroImage":40,"howItWorks":903,"lastUpdated":706,"meta":910,"metaDescription":911,"metaTitle":912,"navigation":68,"otherTaxes":913,"pageType":240,"path":921,"relatedFormations":922,"relatedGuides":923,"seo":924,"stem":925,"summaryCards":926,"taxBracketSections":942,"taxBrackets":943,"taxRates":944,"taxSlug":155,"taxType":89,"visas":964,"watchOut":965,"__hash__":971},"taxes\u002Fcountry\u002Fspain\u002Fcorporate-tax.md","Corporate tax in Spain",[105,881,107,324,106],"Operating companies",{"type":17,"value":883,"toc":890},[884,887],[20,885,886],{},"Spain’s ordinary company rate is clear at 25%, but the effective answer depends on company size, group structure, incentives, distributions and where the activity is actually managed. The 2026 reduction for micro-enterprises and small entities makes turnover and group aggregation especially important.",[20,888,889],{},"For international groups, Spain combines a substantial domestic compliance system with EU and Pillar Two reporting. For founders, the key comparison is usually not “25% versus zero”; it is corporate tax plus payroll, dividend extraction, social security, VAT, substance and the tax residence of the owner.",{"title":33,"searchDepth":34,"depth":34,"links":891},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},[894,897,900],{"question":895,"answer":896},"What is the corporate tax rate in Spain?","The general Spanish corporate income-tax rate is 25%. In 2026, qualifying micro-enterprises can use 19% on the first EUR 50,000 and 21% on the remainder, qualifying small entities use 23%, and new companies or start-ups can use 15% if the conditions are met.",{"question":898,"answer":899},"Does Spain have a low-tax company regime?","Some special regimes exist, including the 4% Canary Islands ZEC regime and start-up incentives, but they require qualifying activity, local substance, jobs, documentation and other conditions. They are not automatic substitutes for ordinary Spanish residence and management rules.",{"question":901,"answer":902},"Does Spain apply Pillar Two?","Yes. Law 7\u002F2024 implements a 15% global minimum-tax framework for qualifying multinational and large domestic groups with consolidated revenue of at least EUR 750 million in at least two of the previous four years.",[904,905,906,907,908,909],"Spanish-resident companies are generally taxed on worldwide profits. A Spanish permanent establishment of a foreign company is normally taxed on the profit attributable to that establishment, while non-residents without a permanent establishment are taxed under Non-Resident Income Tax on Spanish-source income.","The general corporate income-tax rate is 25%. For tax periods beginning in 2026, a qualifying micro-enterprise with prior-year net turnover below EUR 1 million applies 19% to the first EUR 50,000 of taxable profit and 21% to the excess, while a qualifying small entity applies 23%. Group turnover and equity-company exclusions matter.","Newly created entities carrying on a qualifying economic activity and qualifying start-ups can generally use a 15% rate in the first positive-tax-base period and the following period, unless another lower rate applies. Credit institutions and certain hydrocarbon businesses can face 30%.","Resident corporate shareholders can generally exclude 95% of qualifying dividends and positive share-sale gains where the participation and holding requirements are met. Spain also offers R&D, technological-innovation, film and Canary Islands incentives, but substance and documentation are central.","Spain implemented OECD Pillar Two through Law 7\u002F2024. A qualifying multinational or large domestic group with consolidated revenue of at least EUR 750 million in at least two of the previous four years is subject to a jurisdictional 15% minimum-tax framework and possible top-up tax.","Operating companies also need to model VAT, payroll social security, local business and property taxes, transfer pricing, withholding, digital-services tax and the 0.2% financial-transaction tax for qualifying large listed-share acquisitions.",{},"Spain corporate tax guide for founders and companies. See the 25% standard rate, 2026 micro and small-company bands, 15% start-up rate, Canary ZEC and Pillar Two.","Spain corporate tax: 25% rate, 2026 SME bands and Pillar Two",[914,915,916,917,918,919,920],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":158,"slug":159,"icon":160},{"title":718,"slug":719,"icon":720},{"title":722,"slug":723,"icon":724},"\u002Fcountry\u002Fspain\u002Fcorporate-tax",[],[],{"title":879,"description":886},"country\u002Fspain\u002Fcorporate-tax",[927,930,934,938],{"label":928,"value":456,"note":929},"Standard corporate tax","General Spanish CIT rate",{"label":931,"value":932,"note":933},"2026 micro-enterprises","19% \u002F 21%","Turnover below EUR 1m; first EUR 50,000 \u002F remainder",{"label":935,"value":936,"note":937},"SME rate","23%","Qualifying small entities for tax periods beginning in 2026",{"label":939,"value":940,"note":941},"New companies and start-ups","15%","Subject to statutory conditions",[],[],[945,947,949,952,954,955,957,961],{"label":89,"value":456,"badge":946},"Headline",{"label":948,"value":763},"2026 micro-enterprise first EUR 50,000",{"label":950,"value":951},"2026 micro-enterprise remainder","21%",{"label":953,"value":936},"2026 small entities",{"label":939,"value":940},{"label":956,"value":175},"Credit institutions and certain hydrocarbons",{"label":958,"value":959,"note":960},"Canary Islands ZEC regime","4%","Qualifying base, jobs and substance required",{"label":962,"value":940,"note":963},"Pillar Two minimum","For in-scope EUR 750m groups",[],[966,967,968,969,970],"The 25% headline rate is not an all-in operating cost. Payroll, VAT, local taxes, financial transaction tax, withholding and non-deductible expenses can materially change the effective result.","The 2026 micro and small-company rates are not available just because a business is small in everyday language. Turnover, group aggregation, activity and equity-company rules must be checked.","The 95% participation exemption is conditional and leaves a 5% add-back. It is also not a substitute for transfer-pricing, CFC, anti-abuse and beneficial-ownership analysis.","The Canary Islands ZEC rate and other regional incentives require local substance, qualifying activities, jobs, records and limits. A registration address alone is not enough.","Pillar Two is separate from the ordinary 25% rate. Large groups need jurisdictional effective-rate calculations and may have Spanish top-up, information-return and reporting obligations.","9koPW6TEqAt9OdGos_9cthIbJiDDFGtRoVb6SF_WZ_w",{"id":973,"title":974,"bestFor":975,"body":978,"country":38,"countryFacts":988,"countrySlug":39,"description":982,"excerpt":40,"extension":41,"faqs":989,"flag":62,"heroImage":40,"howItWorks":999,"lastUpdated":706,"meta":1005,"metaDescription":1006,"metaTitle":1007,"navigation":68,"otherTaxes":1008,"pageType":240,"path":1016,"relatedFormations":1017,"relatedGuides":1018,"seo":1019,"stem":1020,"summaryCards":1021,"taxBracketSections":1034,"taxBrackets":1035,"taxRates":1036,"taxSlug":152,"taxType":93,"visas":1053,"watchOut":1054,"__hash__":1060},"taxes\u002Fcountry\u002Fspain\u002Fcapital-gains-tax.md","Capital gains tax in Spain",[106,976,396,105,977],"Crypto holders","Cross-border investors",{"type":17,"value":979,"toc":986},[980,983],[20,981,982],{},"Spain generally taxes investment gains through the savings base rather than a separate standalone capital-gains tax. The rate is relatively easy to state, but property sales add local taxes and non-resident transactions add a withholding mechanism that can materially change the cash paid on completion.",[20,984,985],{},"For mobile founders and investors, the exit-tax rules deserve an early check. A move after a long period of Spanish residence can crystallise gains in valuable shareholdings even when no sale has yet taken place, subject to the statutory thresholds and deferral rules.",{"title":33,"searchDepth":34,"depth":34,"links":987},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},[990,993,996],{"question":991,"answer":992},"What is the capital gains tax rate in Spain?","For Spanish-resident individuals, most gains from transferring assets are taxed in the savings base at 19%, 21%, 23%, 27% or 30%, depending on the total savings base. Non-resident Spanish-source transfer gains are generally taxed at 19%.",{"question":994,"answer":995},"Are crypto gains taxed in Spain?","Usually yes. A private individual's gains from selling or exchanging cryptoassets generally enter the savings base, and crypto holdings may also matter for wealth and foreign-asset reporting. The facts and trading activity determine the final treatment.",{"question":997,"answer":998},"Is the sale of a Spanish home exempt from capital gains tax?","Not automatically. A qualifying reinvestment into another habitual residence can exempt all or part of the gain, and a separate exemption may apply to some sellers over 65. Municipal land-value tax and the exact residence facts still need separate review.",[1000,1001,1002,1003,1004],"For Spanish-resident individuals, gains and losses arising from transfers of shares, funds, property, cryptoassets and other assets generally enter the savings taxable base. The 2026 scale is 19% on the first EUR 6,000, 21% from EUR 6,000 to EUR 50,000, 23% from EUR 50,000 to EUR 200,000, 27% from EUR 200,000 to EUR 300,000 and 30% above EUR 300,000.","Crypto-to-fiat disposals, crypto-to-crypto exchanges and other taxable disposals can create a reportable gain when the transaction is a transfer of assets. Frequent or organised trading can require a different analysis if the activity is business-like.","Real-estate gains follow the savings scale for residents, but a sale can also involve the municipal tax on the increase in value of urban land, transfer costs and regional transaction taxes. A qualifying reinvestment into a new habitual residence can shelter all or part of the gain, and special exemptions can apply to some sellers over 65.","A non-resident without a permanent establishment is generally taxed at 19% on Spanish-source gains from asset transfers. When Spanish real estate is sold, the buyer must withhold 3% of the agreed price and pay it to the tax authority as an advance against the seller's final Non-Resident Income Tax.","Spain's exit-tax rules can bring unrealised gains on shares or collective-investment interests into the final Spanish return when a long-term resident leaves and the value or ownership thresholds are met.",{},"Spain capital gains tax guide for investors and property owners. See the 19% to 30% savings scale, crypto rules, home-sale relief, non-resident withholding and exit tax.","Spain capital gains tax: shares, crypto, property and exit tax (2026)",[1009,1010,1011,1012,1013,1014,1015],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},{"title":718,"slug":719,"icon":720},{"title":722,"slug":723,"icon":724},"\u002Fcountry\u002Fspain\u002Fcapital-gains-tax",[],[],{"title":974,"description":982},"country\u002Fspain\u002Fcapital-gains-tax",[1022,1025,1027,1030],{"label":1023,"value":740,"note":1024},"Individual capital gains","Savings-income scale for transfers",{"label":441,"value":740,"note":1026},"Plus local land-value tax in many cases",{"label":1028,"value":763,"note":1029},"Non-resident CGT","Spanish-source asset-transfer gains",{"label":1031,"value":1032,"note":1033},"Non-resident property sale withholding","3%","Buyer withholds from the sale price",[],[],[1037,1039,1042,1044,1046,1049],{"label":1023,"value":740,"badge":1038},"Savings base",{"label":1040,"value":740,"note":1041},"Crypto gains","Transfers and exchanges generally enter the savings base",{"label":441,"value":740,"note":1043},"Municipal land-value tax may also apply",{"label":1045,"value":763},"Non-resident asset-transfer gains",{"label":1047,"value":1032,"note":1048},"Non-resident property-sale withholding","Advance payment based on sale price",{"label":1050,"value":1051,"note":1052},"Exit-tax ownership threshold",">25% and EUR 1m","One route; a EUR 4m portfolio-value route also exists",[],[1055,1056,1057,1058,1059],"Spain does not use one flat capital-gains rate. The 19% to 30% scale is progressive, and gains from different assets must be integrated with losses under the applicable savings-base rules.","Selling Spanish property is not only an income-tax calculation. Municipal land-value tax, transfer costs, regional rules and the buyer's 3% non-resident withholding can all affect cash flow.","The habitual-residence reinvestment exemption is conditional. The transferred home, the new home and the timing of the reinvestment must meet the statutory requirements; partial reinvestment generally gives only partial relief.","A Spanish resident who leaves after at least ten of the previous fifteen tax periods can face exit tax on qualifying unrealised share gains. The EUR 4 million aggregate-value and EUR 1 million plus 25% ownership tests should be checked before a move.","A company normally brings capital gains into its corporate-tax base rather than the individual savings scale, although participation-exemption and other corporate rules may apply.","mDVrPECVmwk-o1yKskkgm69tbJJcTsl0NC02o0C8cQs",{"id":1062,"title":1063,"bestFor":1064,"body":1065,"country":38,"countryFacts":1075,"countrySlug":39,"description":1069,"excerpt":40,"extension":41,"faqs":1076,"flag":62,"heroImage":40,"howItWorks":1086,"lastUpdated":706,"meta":1092,"metaDescription":1093,"metaTitle":1094,"navigation":68,"otherTaxes":1095,"pageType":240,"path":1103,"relatedFormations":1104,"relatedGuides":1105,"seo":1106,"stem":1107,"summaryCards":1108,"taxBracketSections":1122,"taxBrackets":1123,"taxRates":1124,"taxSlug":159,"taxType":158,"visas":1136,"watchOut":1137,"__hash__":1143},"taxes\u002Fcountry\u002Fspain\u002Fdividend-tax.md","Dividend tax in Spain",[106,395,105,107,324],{"type":17,"value":1066,"toc":1073},[1067,1070],[20,1068,1069],{},"Spain’s dividend tax has two different answers depending on who receives the payment. Individuals use the savings-income scale, while qualifying corporate shareholders can use the participation-exemption regime. Cross-border payments then add treaty, EU-directive and beneficial-ownership questions.",[20,1071,1072],{},"The company-level layer still matters. A Spanish company normally pays corporate tax before distribution, so a founder comparing salary with dividends needs an all-in calculation that includes social security, corporate tax, withholding and the owner’s final IRPF.",{"title":33,"searchDepth":34,"depth":34,"links":1074},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},[1077,1080,1083],{"question":1078,"answer":1079},"How are dividends taxed in Spain?","Resident individuals include dividends in the savings base and pay 19% to 30% depending on their total savings income. Spanish payers commonly withhold 19% as an advance payment.",{"question":1081,"answer":1082},"Does Spain have dividend withholding tax?","Yes. The domestic rate is generally 19% for dividends, although a tax treaty, the EU Parent-Subsidiary Directive or a qualifying corporate participation exemption can reduce or eliminate withholding.",{"question":1084,"answer":1085},"Are dividends received by a Spanish company tax-free?","Not automatically. A qualifying corporate shareholder can generally exempt 95% of the dividend or gain if the participation and holding conditions are met, leaving a 5% add-back and subject to anti-abuse and other statutory rules.",[1087,1088,1089,1090,1091],"Dividends received by Spanish-resident individuals are savings income. The 2026 progressive savings scale is 19% on the first EUR 6,000, 21% from EUR 6,000 to EUR 50,000, 23% from EUR 50,000 to EUR 200,000, 27% from EUR 200,000 to EUR 300,000 and 30% above EUR 300,000.","Spanish payers generally withhold 19% from dividends and other capital income. For a resident individual, that withholding is normally credited against the final annual IRPF liability rather than being the whole tax calculation.","A Spanish corporate shareholder can generally exclude 95% of qualifying dividends and positive gains from the tax base when it holds at least 5% or meets the acquisition-value test and satisfies the holding-period and anti-abuse conditions. The remaining 5% is treated as a management-expense add-back, so the result is not a blanket zero-tax rule.","Dividends paid to non-resident individuals or companies are generally subject to 19% Spanish withholding under domestic law. A tax treaty, the EU Parent-Subsidiary Directive and beneficial-ownership and substance conditions can reduce or eliminate the charge.","The company pays corporate tax before distributing profits. A founder therefore needs to model both company-level tax and shareholder-level dividend tax, plus payroll or director-remuneration rules where money is extracted as salary instead.",{},"Spain dividend tax guide for shareholders and founders. See resident rates of 19% to 30%, 19% withholding, the 95% corporate participation exemption and treaty relief.","Spain dividend tax: rates, withholding and corporate exemption (2026)",[1096,1097,1098,1099,1100,1101,1102],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":718,"slug":719,"icon":720},{"title":722,"slug":723,"icon":724},"\u002Fcountry\u002Fspain\u002Fdividend-tax",[],[],{"title":1063,"description":1069},"country\u002Fspain\u002Fdividend-tax",[1109,1112,1115,1119],{"label":1110,"value":740,"note":1111},"Resident individual dividends","Savings-income scale",{"label":1113,"value":763,"note":1114},"Standard dividend withholding","Advance payment for many recipients",{"label":1116,"value":1117,"note":1118},"Corporate participation exemption","95%","Qualifying holding and anti-abuse conditions",{"label":1120,"value":763,"note":1121},"Non-resident dividend rate","Treaties and EU exemptions can reduce it",[],[],[1125,1127,1128,1131,1134],{"label":1126,"value":740,"badge":1038},"Resident dividend tax",{"label":511,"value":763},{"label":1116,"value":1129,"note":1130},"95% of qualifying dividend","At least 5% or qualifying acquisition value; one-year holding rule",{"label":1132,"value":763,"note":1133},"Non-resident domestic withholding","Treaty and EU relief may apply",{"label":1135,"value":456},"Standard corporate tax before distribution",[],[1138,1139,1140,1141,1142],"The 19% withholding on a Spanish dividend is usually an advance payment for a resident individual. The final resident tax can be higher when total savings income reaches the 21%, 23%, 27% or 30% bands.","The corporate participation exemption is conditional. The 5% holding test, one-year holding period, foreign-tax and anti-abuse rules, and the 5% management-expense add-back all matter.","A treaty rate is not automatic. The recipient usually needs valid residence documentation, beneficial ownership and the correct procedure before the payer can apply a reduced rate or exemption.","Foreign dividends are normally part of the worldwide income of a Spanish-resident individual or company. Foreign withholding may be creditable, but the treaty and Spanish limitation rules determine how much.","Dividend extraction is only one founder option. Salary, director remuneration, shareholder loans and hidden distributions can have different tax, social-security and corporate-law consequences.","eXS4cujasZXZtDzRQkuybyW-7pwNmyv5UIYo-0HxeFQ",{"id":1145,"title":1146,"bestFor":1147,"body":1148,"country":38,"countryFacts":1158,"countrySlug":39,"description":1152,"excerpt":40,"extension":41,"faqs":1159,"flag":62,"heroImage":40,"howItWorks":1168,"lastUpdated":706,"meta":1174,"metaDescription":1175,"metaTitle":1176,"navigation":68,"otherTaxes":1177,"pageType":240,"path":1185,"relatedFormations":1186,"relatedGuides":1187,"seo":1188,"stem":1189,"summaryCards":1190,"taxBracketSections":1206,"taxBrackets":1207,"taxRates":1233,"taxSlug":145,"taxType":48,"visas":1245,"watchOut":1246,"__hash__":1252},"taxes\u002Fcountry\u002Fspain\u002Fwealth-tax.md","Wealth tax in Spain",[106,541,396,104,469],{"type":17,"value":1149,"toc":1156},[1150,1153],[20,1151,1152],{},"Spain’s wealth-tax story is regional and now has a national second layer. The ordinary Wealth Tax is assessed annually on net assets, while the Temporary Solidarity Tax on Large Fortunes can collect an additional amount from larger portfolios, especially where a regional Wealth Tax bonus would otherwise reduce the bill.",[20,1154,1155],{},"The headline exemptions are useful starting points, not a complete answer. Residence status, the autonomous community, the gross-asset filing test, business-asset conditions, debt allocation and the interaction with IRPF all affect the final return.",{"title":33,"searchDepth":34,"depth":34,"links":1157},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},[1160,1162,1165],{"question":699,"answer":1161},"Yes. Spain has an annual net Wealth Tax, with a state fallback scale of 0.2% to 3.5% after exemptions. Autonomous communities can modify the minimum, rates, deductions and bonuses.",{"question":1163,"answer":1164},"What is the wealth-tax exemption in Spain?","Under the state framework, the general minimum exemption is EUR 700,000 and the principal residence can be exempt up to EUR 300,000. The applicable autonomous community may set different rules.",{"question":1166,"answer":1167},"What is Spain's large-fortune tax?","The Temporary Solidarity Tax on Large Fortunes is a complementary state tax for net wealth above EUR 3 million. Its rates are 1.7%, 2.1% and 3.5% on the relevant bands, with a credit for Wealth Tax paid and statutory liability limits.",[1169,1170,1171,1172,1173],"Spain's Wealth Tax is an annual tax on an individual's net assets and rights, after permitted charges, debts and exemptions. It accrues on 31 December. Spanish residents generally report worldwide assets, while non-residents are assessed on Spanish-located assets under the real-obligation rules.","Under the state framework, the taxable base is reduced by a EUR 700,000 exempt minimum and a principal residence can be exempt up to EUR 300,000. Autonomous communities may change the minimum, rates, deductions and bonuses, and the Basque Country and Navarre use their own foral rules.","The state fallback scale runs from 0.2% on the first band of taxable wealth to 3.5% above EUR 10,695,996.06. This is a marginal scale, not a flat charge on the entire portfolio, and regional scales can produce a different result.","A return is generally required when tax is payable after reliefs or when the gross value of all assets and rights exceeds EUR 2 million, even if exemptions mean that no Wealth Tax is ultimately due.","The Temporary Solidarity Tax on Large Fortunes is a complementary state tax on net wealth above EUR 3 million. It uses a EUR 700,000 exempt minimum, rates of 1.7%, 2.1% and 3.5%, and a credit mechanism for Wealth Tax already paid; the combined-liability limits also matter.",{},"Spain wealth tax guide for investors, expats and property owners. See the 0.2% to 3.5% state scale, EUR 700,000 exemption, EUR 300,000 home relief and large-fortune solidarity tax.","Spain wealth tax: rates, exemptions and large-fortune tax (2026)",[1178,1179,1180,1181,1182,1183,1184],{"title":141,"slug":142,"icon":143},{"title":148,"slug":149,"icon":150},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},{"title":718,"slug":719,"icon":720},{"title":722,"slug":723,"icon":724},"\u002Fcountry\u002Fspain\u002Fwealth-tax",[],[],{"title":1146,"description":1152},"country\u002Fspain\u002Fwealth-tax",[1191,1194,1198,1202],{"label":1192,"value":735,"note":1193},"Net Wealth Tax","State fallback scale; regions can change it",{"label":1195,"value":1196,"note":1197},"State minimum exemption","EUR 700,000","Autonomous communities may set another amount",{"label":1199,"value":1200,"note":1201},"Principal residence exemption","EUR 300,000","State ceiling; regional rules can differ",{"label":1203,"value":1204,"note":1205},"Large-fortune solidarity tax","1.7% - 3.5%","Complementary state tax above the threshold",[],[1208,1212,1215,1218,1221,1224,1227,1230],{"band":1209,"rate":1210,"note":1211},"Up to EUR 167,129.45","0.2%","State fallback scale after exemptions",{"band":1213,"rate":1214},"EUR 167,129.46 to EUR 334,252.88","0.3%",{"band":1216,"rate":1217},"EUR 334,252.89 to EUR 668,499.75","0.5%",{"band":1219,"rate":1220},"EUR 668,499.76 to EUR 1,336,999.51","0.9%",{"band":1222,"rate":1223},"EUR 1,336,999.52 to EUR 2,673,999.01","1.3%",{"band":1225,"rate":1226},"EUR 2,673,999.02 to EUR 5,347,998.03","1.7%",{"band":1228,"rate":1229},"EUR 5,347,998.04 to EUR 10,695,996.06","2.1%",{"band":1231,"rate":1232},"Above EUR 10,695,996.06","3.5%",[1234,1235,1236,1238,1241],{"label":48,"value":735,"badge":184},{"label":1195,"value":1196},{"label":1199,"value":1237},"Up to EUR 300,000",{"label":1203,"value":1239,"note":1240},"0% \u002F 1.7% \u002F 2.1% \u002F 3.5%","State scale after the EUR 3m threshold and exemption",{"label":1242,"value":1243,"note":1244},"Wealth Tax filing threshold","Gross assets over EUR 2m","Also file when the resulting tax is payable",[],[1247,1248,1249,1250,1251],"Spain does have a wealth tax. A regional bonus or exemption can change the Wealth Tax bill, but it does not automatically eliminate reporting or the separate Temporary Solidarity Tax on Large Fortunes.","The EUR 700,000 minimum and EUR 300,000 home exemption are state reference amounts. The autonomous community of residence, the location of Spanish assets and any foral regime can change the calculation.","All assets may matter for the EUR 2 million filing test, including assets that are exempt from the tax. Foreign real estate, securities, cash, business interests and cryptoassets should be valued under the applicable rules.","The business-asset exemption is conditional on genuine economic activity, ownership, management and remuneration requirements. A passive investment company is not automatically an exempt business.","Wealth Tax, IRPF and the large-fortune solidarity tax can interact through a combined-liability cap. A high-value portfolio needs a coordinated model rather than three isolated rate calculations.","CR1R6p9XvqCZ6qhqL09990uty5_uVV3LT4C8wsgHoVo",{"id":1254,"title":1255,"bestFor":1256,"body":1257,"country":38,"countryFacts":1267,"countrySlug":39,"description":1261,"excerpt":40,"extension":41,"faqs":1268,"flag":62,"heroImage":40,"howItWorks":1278,"lastUpdated":706,"meta":1285,"metaDescription":1286,"metaTitle":1287,"navigation":68,"otherTaxes":1288,"pageType":240,"path":1296,"relatedFormations":1297,"relatedGuides":1298,"seo":1299,"stem":1300,"summaryCards":1301,"taxBracketSections":1318,"taxBrackets":1319,"taxRates":1369,"taxSlug":149,"taxType":148,"visas":1390,"watchOut":1391,"__hash__":1397},"taxes\u002Fcountry\u002Fspain\u002Finheritance-tax.md","Inheritance tax in Spain",[607,104,106,396,469],{"type":17,"value":1258,"toc":1265},[1259,1262],[20,1260,1261],{},"Spain’s inheritance tax is one of the clearest examples of why a country-level headline is not enough. The state law supplies the fallback rate table and relationship groups, but autonomous communities can change the allowance, discount and final amount dramatically.",[20,1263,1264],{},"Cross-border families should model the tax in two layers: which authority has competence and which regional rules apply, then whether the transfer also creates donor capital-gains tax, municipal property tax, probate costs or tax in another country.",{"title":33,"searchDepth":34,"depth":34,"links":1266},[],{"region":688,"currency":689,"taxTreaties":690,"euBlacklist":120,"fatfStatus":121},[1269,1272,1275],{"question":1270,"answer":1271},"Does Spain have inheritance tax?","Yes. Spain taxes inheritances, legacies, certain life-insurance receipts and gifts. The state fallback scale is 7.65% to 34%, but autonomous communities can change rates, allowances, reductions and bonuses substantially.",{"question":1273,"answer":1274},"Do spouses and children pay inheritance tax in Spain?","They can, but the result varies by autonomous community. Under the state fallback, spouses and direct-line heirs receive a EUR 15,956.87 baseline allowance, with additional rules for children under 21; regional reductions and bonuses may be much more generous.",{"question":1276,"answer":1277},"What is the inheritance-tax deadline in Spain?","An inheritance return is generally due within six months of the death. A gift return is generally due within 30 business days. The exact form, competent authority and extension procedure depend on the residence and asset facts.",[1279,1280,1281,1282,1283,1284],"Spain's Inheritance and Gift Tax applies to individuals receiving assets by inheritance, legacy, life insurance or donation. A legal entity receiving value is generally dealt with under corporate tax rather than this individual acquisition tax.","The state fallback rate scale runs from 7.65% on the first EUR 7,993.46 of taxable base to 34% above EUR 797,555.08. Personal and family reductions, business and agricultural reliefs, life-insurance rules and multipliers are applied after the taxable acquisition is determined.","The state baseline groups children and adoptees under 21 in Group I, spouses and adult direct-line relatives in Group II, more distant relatives in Group III and unrelated beneficiaries in Group IV. The state allowance for Group I starts at EUR 15,956.87 plus EUR 3,990.72 for each year under 21, capped at EUR 47,858.59; Group II has a EUR 15,956.87 baseline and Group III EUR 7,993.46.","The tax is largely ceded to Spain's autonomous communities. The applicable community can change the tariff, allowances, reductions and bonuses, and can turn a close-family transfer into a very low-tax event or leave a substantial bill. The Basque Country and Navarre have separate foral systems.","The state fallback applies a multiplier based on the beneficiary's pre-existing wealth and relationship. For the highest pre-existing-wealth band, the multiplier reaches 1.2 for Groups I and II, 1.9059 for Group III and 2.4 for Group IV, so the state fallback can reach an effective 81.6% before any regional relief.","Inheritance returns are generally due within six months of death, with a possible extension if requested within the statutory period. Gift returns are generally due within 30 business days. Non-resident estates and gifts may have an option to use the autonomous-community rules in the cases allowed by law.",{},"Spain inheritance and gift tax guide for families and expats. See the 7.65% to 34% state scale, close-family allowances, regional bonuses, filing deadlines and property traps.","Spain inheritance tax: rates, allowances and regional rules (2026)",[1289,1290,1291,1292,1293,1294,1295],{"title":141,"slug":142,"icon":143},{"title":48,"slug":145,"icon":146},{"title":93,"slug":152,"icon":153},{"title":89,"slug":155,"icon":156},{"title":158,"slug":159,"icon":160},{"title":718,"slug":719,"icon":720},{"title":722,"slug":723,"icon":724},"\u002Fcountry\u002Fspain\u002Finheritance-tax",[],[],{"title":1255,"description":1261},"country\u002Fspain\u002Finheritance-tax",[1302,1306,1310,1314],{"label":1303,"value":1304,"note":1305},"State inheritance and gift scale","7.65% - 34%","Regional rules often replace the state result",{"label":1307,"value":1308,"note":1309},"Direct-line state allowance","EUR 15,956.87+","Group I and II baseline; regional relief can be larger",{"label":1311,"value":1312,"note":1313},"Distant-heir state multiplier","Up to 2.4x","Depends on relationship and pre-existing wealth",{"label":1315,"value":1316,"note":1317},"Filing deadline","6 months \u002F 30 business days","Inheritance \u002F donation",[],[1320,1324,1327,1330,1333,1336,1339,1342,1345,1348,1351,1354,1357,1360,1363,1366],{"band":1321,"rate":1322,"note":1323},"Up to EUR 7,993.46","7.65%","State fallback rate before regional relief",{"band":1325,"rate":1326},"EUR 7,993.47 to EUR 15,980.91","8.50%",{"band":1328,"rate":1329},"EUR 15,980.92 to EUR 23,968.36","9.35%",{"band":1331,"rate":1332},"EUR 23,968.37 to EUR 31,955.81","10.20%",{"band":1334,"rate":1335},"EUR 31,955.82 to EUR 39,943.26","11.05%",{"band":1337,"rate":1338},"EUR 39,943.27 to EUR 47,930.72","11.90%",{"band":1340,"rate":1341},"EUR 47,930.73 to EUR 55,918.17","12.75%",{"band":1343,"rate":1344},"EUR 55,918.18 to EUR 63,905.62","13.60%",{"band":1346,"rate":1347},"EUR 63,905.63 to EUR 71,893.07","14.45%",{"band":1349,"rate":1350},"EUR 71,893.08 to EUR 79,880.52","15.30%",{"band":1352,"rate":1353},"EUR 79,880.53 to EUR 119,757.67","16.15%",{"band":1355,"rate":1356},"EUR 119,757.68 to EUR 159,634.83","18.70%",{"band":1358,"rate":1359},"EUR 159,634.84 to EUR 239,389.13","21.25%",{"band":1361,"rate":1362},"EUR 239,389.14 to EUR 398,777.54","25.50%",{"band":1364,"rate":1365},"EUR 398,777.55 to EUR 797,555.08","29.75%",{"band":1367,"rate":1368},"Above EUR 797,555.08","34.00%",[1370,1371,1373,1376,1380,1383,1386],{"label":148,"value":1304,"badge":184},{"label":652,"value":1304,"note":1372},"State framework; regional rules often replace it",{"label":1374,"value":1308,"note":1375},"Group I state allowance","Additional EUR 3,990.72 per year under 21, capped",{"label":1377,"value":1378,"note":1379},"Group II state allowance","EUR 15,956.87","Spouse, adult descendants and ascendants baseline",{"label":1381,"value":1382},"Group III state allowance","EUR 7,993.46",{"label":1384,"value":1385},"Group IV state allowance","None",{"label":1387,"value":1388,"note":1389},"State fallback effective ceiling","Up to 81.6%","34% top rate multiplied by 2.4; regional rules may reduce it",[],[1392,1393,1394,1395,1396],"There is no single Spain-wide inheritance-tax answer for an ordinary resident. The deceased's or beneficiary's residence, the autonomous community, the relationship, the asset type and the beneficiary's pre-existing wealth can all change the bill.","A gift can create more than one tax. The recipient may owe Inheritance and Gift Tax, while the donor can face IRPF on an unrealised capital gain and the transfer can trigger municipal land-value tax when urban property is involved.","Close-family bonuses are often generous in some autonomous communities but much less generous in others. A move shortly before death or a gift can raise residence, anti-avoidance and civil-law questions as well as tax questions.","Spanish real estate, a Spanish-resident deceased person, a Spanish-resident heir and foreign assets can create different competence and filing options for non-residents. EU and treaty relief does not make the filing automatic.","Business or family-company relief can be valuable, but the activity, ownership, management, remuneration and holding conditions must be satisfied. A passive portfolio is not a qualifying operating business by default.","wVRdNpDYay2Y1z61pL417mK8E12TpR5GyEZkuCyUcDs",1788594196522]