Indicative estimates for Beckham Law savings, Wealth Tax, Capital Gains, Non-Resident Income Tax and Donation Tax. These tools provide general guidance — always verify with a qualified tax lawyer before making decisions.
The Régimen Especial de Impatriados (Ley Beckham) taxes qualifying expats at a flat 24% on Spanish-source income up to €600,000, instead of the progressive IRPF scale (up to 47%). This calculator estimates your annual tax saving if you qualify.
Spain's Impuesto sobre el Patrimonio applies annually to net wealth above €700,000 per person (main residence also exempt up to €300,000 for residents). Rates vary by autonomous community. The national Solidarity Wealth Tax adds 1.7%–3.5% on wealth above €3M.
Capital gains from the sale of investments, property or business assets form part of the base imponible del ahorro (savings income tax base) in Spain. Rates range from 19% to 30% depending on the amount of gain. Non-residents pay a flat 19% (EU/EEA) or 24% (third countries).
Non-residents owning property in Spain pay Impuesto sobre la Renta de No Residentes (IRNR). EU/EEA residents may deduct actual expenses; third-country nationals pay 24% on gross rental income. Non-rented property is taxed on a deemed imputed income (1.1%–2% of cadastral value).
Spain's Impuesto sobre el Incremento de Valor de los Terrenos de Naturaleza Urbana (IIVTNU) — commonly known as plusvalía — is levied by the municipality when you sell, donate or inherit urban land. The amount depends on the cadastral value of the land, the number of years held, and the local tax rate. Use this dedicated calculator to estimate your liability before you close.
Calculate Plusvalía Municipal →Key facts about plusvalía in Spain: Following the Constitutional Court ruling of October 2021 (STC 182/2021), the old fixed-coefficient method was struck down. Sellers can now choose between the método objetivo (updated cadastral-value coefficients set annually by RD-L 26/2021) or the método real (actual gain on the land element). If the sale produces a loss on the land element, no tax is due. Buyers in non-resident transactions may need to withhold plusvalía on behalf of the seller — always seek advice before completion.
These calculators are provided for general informational and illustrative purposes only. They do not constitute legal, tax, financial or professional advice of any kind. The results are estimates based on simplified tax rules and national/regional rates as of 2025–2026 and may not reflect the most recent legislative changes, applicable tax treaties, individual deductions, or other factors relevant to your specific situation.
Tax law in Spain is complex, subject to frequent change, and varies significantly between autonomous communities. Your actual tax liability may be higher or lower than the figures shown. These tools do not account for: double tax treaty relief, personal and family deductions, social security contributions, the Modelo 720 reporting obligation, the CGT cap rule (cuota íntegra), loss carryforwards, or any other individual circumstances.
These calculators must not be used as the sole basis for any tax, investment or financial decision. Always seek qualified professional advice tailored to your specific circumstances before taking action.
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