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Compares residents and non-residents across Personal Income Tax, Capital Gains Tax, Wealth Tax, Solidarity tax on wealth, Inheritance Tax, and the role of Informative tax return 720 for foreign assets. Summarizes key tax forms and due dates (notably PIT 100 and the Informative return 720) and explains the special tax regime known as the Beckham Law, including eligibility, duration, and a flat taxation approach.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/taxes-in-spain-for-residents-tax-residency-obligations-and-forms-due-dates/302776/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/taxes-in-spain-for-residents-tax-residency-obligations-and-forms-due-dates/302776.png","ImageObject",442,249,{"name":88,"@type":89},"Lucas Martin","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-26","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How is tax residency in Spain determined for individuals?","Question",{"text":108,"@type":109},"Tax residency uses the 183-day rule, Spain’s main economic interests, and a legal assumption for spouses and/or minor children. Meeting these conditions can make a person a Spanish tax resident.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What are the main taxes owed by Spanish tax residents versus non-residents?",{"text":113,"@type":109},"Residents are taxed on worldwide income and assets for Personal Income Tax, Capital Gains Tax, Wealth Tax, Solidarity tax on wealth, and Inheritance Tax. Non-residents are taxed mainly on Spanish-source income/assets and may not be subject to the same scope (e.g., Informative tax return 720 is shown as cancelled in the notes).",{"name":115,"@type":106,"acceptedAnswer":116},"What is the Beckham Law and who can benefit from it?",{"text":117,"@type":109},"The Beckham Law is a special tax regime for individuals moving to Spain who were not Spanish tax residents in the prior 5 years. It applies for 1 year plus an additional 5 years, with a flat tax approach and specific rules on which income is taxed in Spain.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302776,1790465043,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":35,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":140},8796095360427,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","TAXES IN SPAIN FOR RESIDENTS  \nLawyer (Spain)  \nTax (Spain)  \nINDEX  \n1. Tax residency  \n2. Tax Obligations for residents and non-residents  \n3. Personal Income Tax. General System  \n4. Tax forms due dates  \n5. Beckham Law System  \n6. Income tax return procedure  \n1. TAX RESIDENCY  \na)183 days Tax Rule  \nb)Spain main economic interests  \nc)Spouses and/or minor children (legal assumption)  \nTAX OBLIGATIONS  \nSpanish Tax Residents  \n• Personal Income Tax (worldwide income) 1  \n• Capital Gain tax 2 (worldwide)  \n• Wealth Tax (worldwide assets/rights)3  \n• Solidarity tax on wealth (worldwide assets/rights)4  \n• Inheritance Tax (worldwide assets/rights)  \n• Informative tax return 720 (foreign assets/rights  \nNon-residents  \n• Personal Income Tax (Spanish source) 1  \n• Capital Gain Tax2 (Spanish source)  \n• Wealth Tax (Spanish assets/rights)3  \n• Solidarity tax on wealth (Spanish assets/rights)4  \n• Inheritance Tax (Spanish assets/rights)  \n~~• Informative tax return 720 (foreign assets)~~  \n1. Maximum tax rate will vary depending on the Autonomous Community. Non residents 19% EU. 24% non-EU  \n2. 19% -30% . Non Residents 24%-19%  \n3. 3,5% Maximun  \n4. 1,7% (3-5€M), 2,1%( 5-10€M) and 3,5% 10€M onwards)  \nPIT TAX RESIDENTS  \n•  \n•  \n•  \nTAX FORMS & DUE DATES  \nPIT 100-------------------------- 1 Abril – 30 June 2025 (25 June for positive  \ntax returns/Bank domicile) . Informative tax return 720-----------------1 – 30 March 2025  \nInheritance Tax--------------------------------6 months within decese date  \nTAX AGENCY SITE  \n•  [https://sede.agenciatributaria.Gob.es](https://sede.agenciatributaria.Gob.es)  \nTAX AGENCY SITE  \nSPECIAL TAX REGIME / BECKHAM LAW  \nWhat’s the Beckham Law?  \nSpecial tax regime applicable to individuals moving to Spain under which they may be taxed as non-residents  \nWho can be benefit from the Beckham Law?  \nIndividuals who have not been tax residents in Spain in the 5 years prior to the tax year to the date of arrival in Spain corresponding.  \nHow long the regimen last?– 1 + 5 years.  \nWhat are the main advantages of the special tax regime? -Flat tax rate 24%(47% > €600,000) on the income obtained  \nWhich income is taxed in Spain? - Exclusively  Spanish source income, with the exception of the employment income, where income obtained abroad is also taxed in Spain  \nELIGIBILITY","cbCailRFPRmUV0tI","https://ap.wps.com/l/cbCailRFPRmUV0tI","pdf",1068250,"English","# Tax residency\n## 183 days tax rule\n## Spain main economic interests\n## Spouses and/or minor children (legal assumption)\n# Tax Obligations\n## Spanish tax residents\n## Non-residents\n# Personal Income Tax (General System)\n# Tax forms & due dates\n## PIT 100\n## Informative tax return 720\n## Inheritance Tax\n# Special tax regime / Beckham Law\n## What’s the Beckham Law?\n## Eligibility and duration\n## Main advantages and taxed income","[{\"question\":\"How is tax residency in Spain determined for individuals?\",\"answer\":\"Tax residency uses the 183-day rule, Spain’s main economic interests, and a legal assumption for spouses and/or minor children. Meeting these conditions can make a person a Spanish tax resident.\"},{\"question\":\"What are the main taxes owed by Spanish tax residents versus non-residents?\",\"answer\":\"Residents are taxed on worldwide income and assets for Personal Income Tax, Capital Gains Tax, Wealth Tax, Solidarity tax on wealth, and Inheritance Tax. Non-residents are taxed mainly on Spanish-source income/assets and may not be subject to the same scope (e.g., Informative tax return 720 is shown as cancelled in the notes).\"},{\"question\":\"What is the Beckham Law and who can benefit from it?\",\"answer\":\"The Beckham Law is a special tax regime for individuals moving to Spain who were not Spanish tax residents in the prior 5 years. It applies for 1 year plus an additional 5 years, with a flat tax approach and specific rules on which income is taxed in Spain.\"}]","TAXES IN SPAIN FOR RESIDENTS - Tax residency, obligations and forms due dates | PDF",1789796844,6]