Move to Spain
NIE, TIE, padrón, EU registration, visas, and residency.
ExploreWhere should we begin?
Vacation in Spain
Short visits, entry rules, transport, places to stay, and practical trip planning in Spain.
Live in Spain
Healthcare, banking, taxes, digital access, and the key admin steps for everyday life in Spain.
Not legal advice. Always verify with official sources before filing.
IberiGo guide
Taxes and tax residence in Spain
Work out Spanish tax residence first, then choose the correct AEAT route for IRPF, IRNR, Modelo 030, foreign income or foreign-asset reporting.
Do this next
Tax residence is separate from immigration residenceTaxes in Spain: establish tax residence before choosing a form
Do not start with a tax form. First establish whether Spain treats you as tax resident for the calendar year, then identify the income or reporting obligation involved and use the matching Agencia Tributaria procedure.
1. Check your tax-residence position
Spain can treat an individual as tax resident if they spend more than 183 days in Spain, if the main centre or base of their economic interests is in Spain, or through the rebuttable family presumption in the law. Immigration residence alone does not decide this.
2. Use Agencia Tributaria as the filing authority
Use the Spanish Tax Agency (AEAT) for census data, IRPF, IRNR and information returns. If two countries could treat you as resident, the relevant double-tax treaty may need to be applied.
3. Identify the correct tax route
- Spanish tax resident: normally IRPF, subject to filing thresholds and any special regime
- Non-resident with Spanish-source income: check IRNR and the applicable model
- Change of tax residence or tax address: check Modelo 030 / census procedures
- Foreign assets: check whether an information return such as Modelo 720 applies
4. Update census details when required
For individuals outside the business/professional census, Modelo 030 is used for tax-census registration and changes such as tax address or residence status. Different census forms apply to business and professional activity.
5. Gather income and residence evidence
- Travel/residence evidence if tax residence could be disputed
- Spanish and foreign income records
- Foreign tax paid and treaty information where relevant
- Bank, investment and property records for foreign-asset reporting checks
- Current tax-address and identification details
6. File the obligation that actually applies
Spanish tax residents generally report worldwide income under IRPF, subject to treaties and special regimes. Non-residents generally use IRNR for Spanish-source income. Foreign-asset information returns are separate from the income-tax return and have their own thresholds and follow-up rules.
AEAT: tax residence rulesAEAT: Modelo 030AEAT: residents with foreign incomeAEAT: non-resident income taxAEAT: Modelo 720 FAQs
Official sources checked:
Taxes and tax address
Tax residence comes first: Spanish tax residence is determined for the calendar year and is not the same as immigration residence. The domestic tests include spending more than 183 days in Spain, having the main centre or base of economic interests in Spain, and a rebuttable family presumption. If another country also treats you as resident, the applicable double-tax treaty can change the result.
If you are resident: Spanish tax residents are generally subject to IRPF on worldwide income, subject to treaty relief and any special regime that genuinely applies. Foreign salary, pensions, dividends and investment gains can therefore matter even when paid abroad.
If you are not resident: Non-residents generally use IRNR for income considered obtained in Spain. The correct model depends on the income and circumstances, so do not file IRPF merely because you hold Spanish immigration residence.
Census and foreign assets: Individuals outside the business/professional census use Modelo 030 for certain census changes such as tax address or residence status. Residents with foreign accounts, investments, insurance or property should separately check information-return duties such as Modelo 720; the €50,000 tests operate by statutory category and later filings have additional change rules.
Investments: Dividends and gains from transfers commonly enter the IRPF savings base for residents. Rates and filing thresholds can change by tax year, so use the current AEAT manual rather than an old fixed-rate table.
This app is a planning guide, not legal advice. Spanish immigration and administration rules, document lists, fees, and appointment labels can change. Always verify your procedure with official sources before filing.
Documents that often slow people down
Identity and civil records
- Valid passport or EU national ID.
- Birth, marriage, or partnership records where relevant.
- Legalization or Hague apostille for many foreign public documents.
- Sworn Spanish translations when documents are not accepted as-is.
Spain-side basics
- Address in Spain and, when requested, padrón certificate.
- Immigration appointment confirmation.
- Correct EX form for your procedure.
- Paid tasa receipt, often Modelo 790 with the matching code.
Money, health, purpose
- Proof of economic means for routes that require it.
- Health insurance or public coverage proof where required.
- School admission, remote-work evidence, family link, or permit approval.
- Criminal record certificate for some visas and residence routes.
Not every document applies to every route. The guide should help you narrow this down.
Official sources
Appointments and fees
Identity and residence
Digital access
Residence routes
This app is a planning guide, not legal advice. Spanish immigration and administration rules, document lists, fees, and appointment labels can change. Always verify your procedure with official sources before filing.
Last reviewed: July 2026