The Global Expat Hub
SpainSpain's tax headline in the guide is a Beckham-law style 24% flat tax attached to the Digital Nomad visa — for up to six years on the schemes list, against a visa that itself runs up to five — alongside IBI property tax at 0.4–1.1% of cadastral value, regional income tax at about half of a total 19–47% bill, and wealth tax in most regions, scrapped in Andalucía and Madrid. Beyond those lines the guide is advice-led and publishes no bands or pension rate.
The 24% flat tax: six years of tax, five years of visa
The guide lists among its “schemes that attract expats”: “Digital Nomad visa with 24% flat tax for up to 6 years.” Its remote-work line describes the same relief as a “Beckham-law style 24% flat tax available” alongside a Digital Nomad visa of up to 5 years. Two things follow from the guide's own wording, and only those are claimed here: the flat rate it presents is 24%, attached to the Digital Nomad route, and its tax duration (up to 6 years) is longer than the visa duration it states (up to 5 years) — this page keeps the two figures separate rather than merging them. The guide gives no eligibility list, no application window and no income cap for the regime, so none is stated here.
Property and local income taxes the guide does state
Property tax: IBI 0.4–1.1% of cadastral value — the guide's “Taxes (property)” line, matched exactly in the site data, in the guide's own wording and base.
Local / regional income tax: Regional income tax ~half of the total 19–47% bill; wealth tax in most regions — the guide's “Taxes (income, local)” line, matched exactly in the site data.
At the guide's exchange rate of $1 ≈ €0.86 (euro), local-currency tax values convert at roughly that rate for planning.
The other schemes and incentives the guide names
Two distinctions in the guide's own wording matter here. First, the visa duration and the tax duration are different figures: the remote-work line gives the Digital Nomad visa up to 5 years, while the schemes list gives its 24% flat tax for up to 6 years. This page keeps them separate rather than merging them into one number. Second, on the Golden Visa: the schemes list says “Golden Visa closed to property in 2025; other routes remain” — the property route is closed and is not presented as current anywhere on this page.
The remaining schemes are the Non-Lucrative visa on passive income and the wealth-tax line above. The guide gives no Beckham-regime eligibility list, no application window and no treatment beyond the 24% headline, so none is stated here.
U.S. expats: the obligations the guide actually covers
Be clear about what this guide does not do: it contains no U.S. filing rules — no mention of U.S. returns, foreign-account reporting, exclusions or credits — and the site data adds none. What the guide does, consistently, is budget and prompt for advice at the points where U.S. obligations bite:
- Before you become resident — the Luxury timeline takes “tax structuring advice before you become resident,” and the Mid-range checklist includes “tax advice taken on residency timing.”
- For retirees — a $1,350 line for tax and estate advice covering double-taxation, pension treatment and wills, plus checklist advice on your tax residency date and the pension treaty.
- Official U.S. channel — the guide lists the U.S. Embassy in Spain among its official sources, and the Retirement checklist includes registering with the embassy or consulate.
That is the sourced position: take advice before residency, especially on double-taxation and pension treatment. Anything more specific about U.S. obligations would be unsourced here.
Legal and residency basics, with the official sources
The guide's official-law entry point is Boletín Oficial del Estado, listed with its URL in the guide and the site data; the site data also links a Wikipedia law overview from the country page. Everyday legal basics the guide does state: Spain drives on the right, and after a move the settle stage includes registering your address and opening a bank account. For retirees, the checklist adds preparing a local will and power of attorney. The guide's own closing disclaimer applies to this whole page: figures were current at publication in 2026, tax rules and visa schemes change, and the guide is not legal, immigration or financial advice — verify against the official sources before you rely on them.
Frequently asked questions
Is the 24% flat tax still available in Spain?
The guide presents it as the Digital Nomad visa's scheme: 'Digital Nomad visa with 24% flat tax for up to 6 years,' described in its remote-work line as a Beckham-law style 24% flat tax. The guide publishes no eligibility list, so confirm eligibility with an adviser.
How much is property tax in Spain?
IBI at 0.4–1.1% of cadastral value, per the guide and the site data. Note the base is cadastral value, in the guide's wording — not necessarily market value.
How is income taxed in Spain?
The guide's line is regional income tax at about half of the total 19–47% bill, with wealth tax in most regions — and its schemes list adds that Andalucía and Madrid have scrapped wealth tax. It publishes no fuller band table, so none is quoted here.
What home-country tax obligations does the guide cover?
None in detail — it contains no U.S. filing rules. It budgets $1,350 for retiree tax and estate advice covering double-taxation, pension treatment and wills, and advises taking tax advice on residency timing and structuring before you become resident.
Where can I read the actual Spanish law?
The guide's official source is the Boletín Oficial del Estado (boe.es). Its U.S. official source is the U.S. Embassy in Spain (es.usembassy.gov).
Official & reference sources
One labelled partner per page. Paid placements never influence the Spain liveability score, safety rating or warnings.