The Impuesto sobre la Renta de las Personas Físicas (IRPF) is Spain's progressive personal income tax on residents' worldwide income. The final rate a resident pays is the sum of a national ("estatal") scale set by the Agencia Tributaria and a regional ("autonómica") scale set by their autonomous community, so total marginal rates vary by where you live. Newcomers who relocate to Spain for work may instead qualify for the "Beckham Law" special expat regime (Régimen especial de trabajadores desplazados, Art. 93 Ley IRPF), which taxes Spanish-source employment income at a flat rate instead of the progressive scale for up to six tax years.
Most residents (anyone spending more than 183 days/year in Spain, or with their main economic center of interests there) must file an annual Renta declaration and pay IRPF on worldwide income, so newcomers need to understand both the ordinary progressive scale and whether they qualify for the flat-rate expat regime, which can produce large savings for higher earners in the first six years. Missing the filing window or misjudging residency status is one of the most common costly mistakes for newcomers.
Key Facts
IRPF is split between a state scale and an autonomous-community scale; the state ("estatal") general scale for 2025 has six brackets: up to €12,450 at 9.5%, €12,450–€20,200 at 12%, €20,200–€35,200 at 15%, €35,200–€60,000 at 18.5%, €60,000–€300,000 at 22.5%, and over €300,000 at 24.5% — the autonomous community adds a broadly similar second scale on top, so combined marginal rates commonly cited (roughly 19% to 47%) depend on your region (Source: Agencia Tributaria, Manual Práctico Renta 2025, "Gravamen estatal").
Savings income (interest, dividends, capital gains) is taxed under a separate, lower "base del ahorro" scale, not the general scale (see the Capital Gains Tax document for details).
The Beckham Law special regime lets qualifying newcomers who become Spanish tax residents pay a flat 24% on Spanish-source employment/professional income up to €600,000/year, and 47% on any excess above that threshold, instead of the progressive general scale — for up to 6 tax periods (the year of arrival plus the following 5) (Source: Agencia Tributaria, "Régimen especial impatriados art. 93 Ley IRPF").
To qualify for the Beckham regime you generally must not have been a Spanish tax resident in the 5 tax periods prior to your move, and your relocation must fall into a qualifying category: standard employees, teleworkers under an international remote-work arrangement, company administrators (with shareholding limits), entrepreneurs, or "highly qualified professionals" working for start-ups or on R&D&I activity. Since a 2023 reform (effective from the 2023 tax year), spouses and children under 25 (or disabled dependents of any age) can also opt into the regime under certain conditions.
Under the Beckham regime, the flat rate applies only to Spanish-source income; the regime does not tax worldwide income the way ordinary IRPF residency does, though rules on what counts as "Spanish-source" for employment/business income are specific and set out in Art. 93 Ley IRPF.
The annual filing window (the "Campaña de Renta") for the prior tax year typically runs from early April through end of June; for the 2025 tax year, online filing opened 8 April 2026 and the general deadline is 30 June 2026, with an earlier 25 June 2026 cut-off for declarations paid by direct debit (Source: Agencia Tributaria, press release "Inicio Campaña Renta y Patrimonio 2025").
Steps
Determine tax residency — You are generally a Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if your main center of economic activities/interests is in Spain, or (in some cases) if your spouse/dependent children reside in Spain. Residents are taxed on worldwide income; non-residents only on Spanish-source income.
Decide whether to apply for the Beckham regime — If you qualify, you must formally opt in using Modelo 149 within a set period after starting your Spanish employment/registration (generally within 6 months of starting the activity that gives rise to Spanish tax residency). This is an active election — it is not applied automatically.
File the annual Renta declaration — Residents under the ordinary regime file via Renta WEB, the Renta app, or the simplified "Renta Directa" instant-filing service during the Campaña de Renta window. Beckham-regime taxpayers file the special Modelo 151 declaration instead of the standard return.
Timelines
Renta campaign online filing opens: early April (8 April 2026 for the 2025 tax year)
General filing deadline: 30 June (30 June 2026 for the 2025 tax year)
Direct-debit payment deadline: 25 June (25 June 2026 for the 2025 tax year)
Beckham regime duration: year of arrival + 5 subsequent tax years (6 years total)
Beckham regime election (Modelo 149): must generally be filed within 6 months of starting the Spain-based activity/registration with Social Security
Required Documents
NIE (foreigner ID number) and/or NIF
Modelo 149 (to elect into the Beckham regime, if applicable)
Modelo 151 (annual declaration under the Beckham regime) or standard Renta declaration (Modelo 100) otherwise
Employment contract / proof of relocation for work
Certificate of non-residency in Spain for the prior 5 tax periods (for Beckham eligibility)
Common Mistakes
Assuming the Beckham regime is automatic — it requires an active, time-limited election via Modelo 149.
Not realizing that combined IRPF rates depend heavily on the autonomous community of residence, since each region sets its own additional scale on top of the state scale.
Missing the Renta campaign deadline or the earlier direct-debit cut-off if paying by bank domiciliation.
Confusing the general income scale with the separate, lower savings-income scale that applies to capital gains, dividends, and interest.