If you are an expat, foreign national, or digital nomad who lived or worked in Spain during 2025, this guide explains everything you need to know about filing your Spanish income tax return in 2026. Whether this is your first year as a tax resident, you are under the Beckham Law regime, or you are simply unsure which form to file, we cover every scenario — from determining your tax residency status to avoiding the most common (and costly) mistakes that international taxpayers make.
Who Must File a Spanish Income Tax Return?
The starting point is always the same question: were you a tax resident in Spain during 2025? Spanish tax law (Ley 35/2006, IRPF) establishes three independent tests. Meeting any one of them makes you a full tax resident for the entire year — there is no partial-year residency in Spain.
The 183-day rule. If you spent more than 183 days in Spain during the calendar year 2025, you are a Spanish tax resident. Days of absence are counted as days in Spain unless you can prove tax residency in another country. This is the most commonly triggered test for expats.
Centre of economic interests. Even if you spent fewer than 183 days in Spain, you may still be considered a tax resident if your principal business activities or the core of your professional or economic interests are located in Spain. This test is relevant for remote workers whose employer or main clients are based in Spain, even if they travel frequently.
Family ties presumption. If your spouse (not legally separated) and minor children are resident in Spain, the AEAT presumes you are also a Spanish tax resident. This is a rebuttable presumption — you can provide evidence to the contrary, but the burden of proof is on you.
What tax residency means in practice
If you are a tax resident, you must declare your worldwide income on modelo 100, the standard personal income tax return (IRPF). This includes salary earned in Spain, rental income from properties abroad, capital gains on foreign investments, pensions from other countries, and any other income regardless of where it originates.
If you are a non-resident — you did not meet any of the three tests above — you are only taxed on income arising in Spain. This is declared on modelo 210, filed individually for each type of income, on different schedules throughout the year.
If you qualify for the Beckham Law (formally the Special Regime for Inbound Workers, or Regimen Especial de Trabajadores Desplazados), you file modelo 151 and are taxed only on Spanish-source income at a flat rate, despite being physically present in Spain. More on this below.
Key Deadlines for the 2026 Filing Campaign
The 2025 income tax return (covering income earned from 1 January to 31 December 2025) is filed during the following window:
- 2 April 2026: Filing period opens. Draft returns available on the AEAT’s Renta WEB platform.
- 6 May 2026: Telephone filing assistance begins (Plan Le Llamamos).
- 2 June 2026: In-person appointments available at AEAT offices.
- 25 June 2026: Deadline for returns with a tax payable result submitted via direct debit (domiciliacion bancaria).
- 30 June 2026: Final deadline for all returns.
The split-payment option remains available for returns resulting in tax payable: 60% at the time of filing and the remaining 40% by 5 November 2026, without interest or surcharges on the deferred portion.
Which form do you file?
| Your situation | Form | Deadline |
|---|---|---|
| Tax resident (standard) | Modelo 100 | 30 June 2026 |
| Beckham Law beneficiary | Modelo 151 | 30 June 2026 |
| Non-resident (Spanish-source income) | Modelo 210 | Varies by income type |
| Foreign assets declaration | Modelo 720 | 31 March 2026 |
| Foreign crypto assets declaration | Modelo 721 | 31 March 2026 |
Note that modelo 720 and modelo 721 are informational declarations — they do not generate a tax payment, but failure to file them carries significant penalties.
Expats Under the Beckham Law (Modelo 151)
The Beckham Law — reformed and expanded by the Startups Law (Ley de Fomento del Ecosistema de las Empresas Emergentes, Law 28/2022) — is the single most advantageous tax regime available to expats moving to Spain. If you elected the regime upon arrival and the AEAT approved your application, here is how your 2025 return works.
What you declare
Under modelo 151, you are taxed as a non-resident even though you live in Spain. This means you only declare Spanish-source income:
- Salary and employment income earned in Spain (from a Spanish employer or for work physically performed in Spain).
- Income from economic activities carried out in Spain.
- Capital gains on assets located in Spain (e.g., Spanish real estate).
- Rental income from Spanish property.
- Spanish dividends, interest, and other capital income with a Spanish source.
What you do NOT declare
- Salary earned for work performed outside Spain (if you can demonstrate a genuine split of duties).
- Rental income from property located outside Spain.
- Foreign bank interest, foreign dividends (unless they exceed the thresholds below), and capital gains on non-Spanish assets.
- Pensions from foreign sources.
Important exception for dividends: Since the 2023 reform, dividends from foreign sources exceeding a participation threshold are taxable under modelo 151 at the savings rate. Specifically, dividends from a participation of 25% or more in a foreign entity that derives more than 50% of its income from Spanish sources are included in the return.
Tax rates under Beckham
The flat rate on employment and economic activity income is 24% up to EUR 600,000. Income above EUR 600,000 is taxed at 47% (the top marginal rate of the general scale). Savings income (dividends, interest, capital gains) is taxed at the standard savings rates: 19% up to EUR 6,000; 21% from EUR 6,001 to EUR 50,000; 23% from EUR 50,001 to EUR 200,000; 27% from EUR 200,001 to EUR 300,000; and 28% above EUR 300,000.
Stock options, RSUs, and equity compensation
Equity compensation is a critical area for expats under Beckham. The general rule is:
- Stock options and RSUs that vest during the Beckham period for work performed in Spain are taxable as employment income at the 24% flat rate.
- The portion of vesting attributable to work performed outside Spain before arrival may be excluded, provided you can document the allocation period. This allocation is typically done on a time-apportionment basis (days worked in Spain during the vesting period versus total vesting period).
- The Startups Law introduced a specific exemption for stock options in qualifying startups (empresas emergentes): up to EUR 50,000 per year of stock option gains can be exempt from tax.
Modelo 720 does NOT apply during Beckham
This is one of the most misunderstood aspects. While you are under the Beckham regime, you are treated as a non-resident for income tax purposes. Since modelo 720 (the informational declaration of foreign assets) applies only to tax residents, you are not required to file modelo 720 during the years you are under the Beckham regime. However, the moment you exit Beckham and become a standard tax resident, the obligation kicks in for the first year of standard residency — and you must declare all foreign assets exceeding EUR 50,000 per category.
Duration and exit
The Beckham regime applies for the year of arrival and the following five tax years — a maximum of six years total. For someone who arrived in 2025, this means the regime can apply from 2025 through 2030. You cannot extend it. When it expires, you automatically become a standard tax resident and must file modelo 100 with worldwide income from the following year.
First-Time Filers: Your First Year as a Tax Resident
If 2025 is the first year you qualify as a Spanish tax resident (and you did not elect the Beckham Law), these are the key considerations.
Worldwide income obligation
From your first day of tax residency, Spain taxes your worldwide income for the entire calendar year. Even if you arrived in Spain on 1 July 2025 and only spent the second half of the year in the country, you must declare income earned from 1 January to 31 December — including income earned in your previous country of residence during the first half of the year.
Double taxation treaties
Spain has an extensive network of double taxation treaties (over 90 countries). These treaties determine which country has the primary right to tax each type of income and provide mechanisms to avoid being taxed twice on the same income. The most common relief methods are:
- Exemption with progression: The foreign income is exempt from Spanish tax but is taken into account to determine the applicable tax rate on your remaining income.
- Tax credit method (the most common): You include the foreign income in your Spanish return and then deduct the tax already paid abroad, up to the amount of Spanish tax attributable to that income.
In practice, you will need certificates of tax paid in your previous country of residence to claim these credits. Obtain these before the filing deadline.
Modelo 720: Foreign asset declaration
If, as of 31 December 2025, you held foreign assets exceeding EUR 50,000 in any of three categories — (1) bank accounts, (2) securities, funds, and insurance, or (3) real estate — you must file modelo 720 by 31 March 2026. This is an informational declaration; it does not create a tax liability in itself. However, the consequences of not filing are severe: proportional penalties of 0.03% of the undeclared value, plus potential assessment of the undeclared assets as unjustified capital gains.
Similarly, if you held cryptocurrency or other digital assets on foreign platforms with a balance exceeding EUR 50,000, modelo 721 must also be filed by 31 March 2026.
Foreign tax credits in practice
Claiming foreign tax credits requires precision. The credit is limited to the lower of: (a) the actual tax paid abroad on the income, or (b) the Spanish tax that would have been payable on that same income. You calculate this by applying the effective Spanish tax rate to the foreign-source income. Any excess foreign tax credit cannot be refunded but can be carried forward for up to ten years.
Joint Filing vs. Individual Filing
Spanish tax law allows married couples forming a family unit to choose between filing individually or jointly. For mixed couples — one Spanish national and one expat, or two expats — the choice has important implications.
When joint filing is beneficial
Joint filing is most advantageous when one spouse has low or no income. The joint return applies a EUR 3,400 reduction to the joint taxable base (in addition to other personal minimums). If one spouse earns significantly more than the other, joint filing effectively allows the higher earner to absorb part of the lower earner’s personal allowance, reducing the overall tax bill.
Typical scenario: an expat with a well-paid job in Spain whose spouse has recently arrived and has no Spanish income. Filing jointly for the first year or two can yield meaningful savings.
When individual filing is better
If both spouses earn income, individual filing is almost always more tax-efficient. Spain’s progressive tax rates mean that splitting income across two separate returns results in lower combined tax than aggregating it on a single return. The EUR 3,400 joint reduction rarely compensates for the effect of rate progression on combined income.
Beckham Law: always individual
If either spouse is under the Beckham regime, that spouse must file individually on modelo 151. There is no joint filing option under Beckham. The other spouse files their own return (modelo 100 if they are a standard tax resident) separately. This is not a choice — it is a legal requirement of the regime.
The choice is irrevocable for the year
Once you file your return — whether joint or individual — the choice cannot be changed for that tax year, even within the filing period. If you file jointly on 3 April and later realise individual filing would have been more favourable, you cannot switch. Plan before you file.
Digital Nomads: Special Considerations
Spain’s digital nomad visa (visado para teletrabajo de caracter internacional), introduced by the Startups Law, allows non-EU nationals to live and work remotely from Spain for foreign employers or clients. The tax treatment depends on whether you have elected the Beckham Law.
Digital nomad with Beckham Law
If you hold a digital nomad visa and successfully applied for the Beckham regime (which the Startups Law explicitly extended to remote workers), you file modelo 151. Your tax situation is straightforward: income from work performed physically in Spain for your foreign employer is taxed at 24%. Income from work performed outside Spain (during business trips, for example) may be excludable, subject to documentation.
However, the application of Beckham to digital nomads working entirely for foreign clients remains an area where careful structuring is required. The AEAT’s interpretation is that the work must have a genuine connection to Spain — the fact that you are physically present in Spain while performing it is generally sufficient, but the source rules under modelo 151 can create ambiguity for purely foreign-client income.
Digital nomad without Beckham Law
If you did not apply for or do not qualify for Beckham (perhaps because you were a Spanish tax resident in the previous ten years, which disqualifies you), you file modelo 100 as a standard tax resident. This means your worldwide income is taxable in Spain at progressive rates — including all income from foreign clients, foreign rental properties, foreign investments, and any other source globally.
This is the scenario that catches many digital nomads off guard. Working remotely from Spain for clients in the United States, the United Kingdom, or Germany does not mean that income is tax-free in Spain. It is fully taxable. Double taxation treaties will provide relief if tax is also paid in the client’s country, but in many cases no tax is withheld at source on service fees, meaning Spain will be the sole taxing jurisdiction.
Practical tip: registro de actividad economica
Digital nomads working as freelancers or self-employed professionals must register with the AEAT (alta censal, modelo 036 or 037) and, if invoicing clients, comply with Spanish invoicing regulations. VAT (IVA) obligations depend on where your clients are located — services to businesses outside Spain are generally exempt from Spanish VAT under the reverse charge mechanism, but you must still file quarterly VAT returns (modelo 303) declaring these exempt transactions.
For more on the digital nomad visa and its tax implications, see our complete guide to the digital nomad visa in Spain.
Common Mistakes Expats Make
After years of advising international clients, these are the errors we see most frequently — and they are almost always avoidable.
1. Not filing at all
Some expats assume that if their income comes from abroad and tax is paid in their home country, they have no obligation in Spain. This is incorrect. If you are a Spanish tax resident, you must file a Spanish return declaring worldwide income. The AEAT receives information from over 100 countries through the Common Reporting Standard (CRS) and automatic exchange of information agreements. Not filing does not mean not being detected — it means being detected late, with surcharges and penalties.
2. Filing the wrong modelo
Filing modelo 100 when you should file modelo 151 (or vice versa) creates administrative complications and may result in overpaying or underpaying tax. If you elected the Beckham Law and the AEAT approved your application, you must file modelo 151 — not modelo 100. Conversely, if your Beckham application was denied or you never applied, you cannot file modelo 151.
3. Not claiming double taxation relief
Expats who include foreign income in their Spanish return often forget to claim the foreign tax credit for taxes already paid abroad. This results in double taxation that the treaty system is specifically designed to prevent. To claim the credit, you need official documentation of the tax paid — typically a tax assessment or certificate from the foreign tax authority.
4. Ignoring modelo 720 and modelo 721
The informational declarations for foreign assets (modelo 720) and foreign crypto assets (modelo 721) are separate from the income tax return and have an earlier deadline (31 March). Many first-time residents miss this entirely, or assume that because the declaration does not generate a tax payment, it is optional. It is not. Penalties for late or non-filing, while now proportional following the EU court ruling, still apply.
5. Missing the filing deadline
Late filing within 12 months triggers automatic surcharges: 1% plus an additional 1% for each full month of delay. After 12 months, the surcharge is 15% plus late-payment interest. Filing even one day late after 30 June 2026 triggers the 1% base surcharge. If the return results in tax payable and you wanted to use direct debit, you must file by 25 June 2026.
6. Forgetting to report foreign rental income
If you own property abroad that generates rental income, that income must be included in your Spanish return (modelo 100). Even if the property is in a country with which Spain has a double taxation treaty, the income is not exempt — it is included and then relieved via a tax credit for foreign tax paid. Many expats who retain property in their home country overlook this obligation.
7. Misunderstanding the Beckham exit
When the Beckham regime expires (after the maximum six years), the transition to standard residency has significant tax planning implications. In the first year after exit, you must file modelo 100 with worldwide income and submit modelo 720 for all foreign assets above the thresholds. Planning for this transition should begin at least one year before the regime expires.
Summary: Which Modelo Do You File?
| Situation | Form | Income declared | Tax rate |
|---|---|---|---|
| Tax resident (standard IRPF) | Modelo 100 | Worldwide income | Progressive: 19% to 47% |
| Beckham Law beneficiary | Modelo 151 | Spanish-source only | 24% flat (employment, up to EUR 600K); savings at standard rates |
| Non-resident | Modelo 210 | Spanish-source only | Generally 24% (EU/EEA) or 24% (treaty countries); 19% on dividends/interest |
| Non-resident (property income) | Modelo 210 | Spanish rental income | 19% (EU/EEA) on net income; 24% on gross (non-EU) |
Additional informational declarations:
| Declaration | Who must file | Threshold | Deadline |
|---|---|---|---|
| Modelo 720 (foreign assets) | Tax residents (NOT Beckham) | EUR 50,000 per category | 31 March 2026 |
| Modelo 721 (foreign crypto) | Tax residents (NOT Beckham) | EUR 50,000 | 31 March 2026 |
How BMC Can Help
Filing your Spanish income tax return correctly as an expat requires navigating overlapping regimes, treaty provisions, and informational obligations that the AEAT’s draft return does not account for. Our specialist tax team works with expats, international executives, and digital nomads across all three filing scenarios — modelo 100, modelo 151, and modelo 210.
We provide:
- Beckham Law applications and annual modelo 151 filing, including equity compensation analysis and exit planning.
- First-year resident returns with foreign tax credit calculations and modelo 720/721 preparation.
- Joint vs. individual filing analysis for mixed couples, with quantified comparison of both scenarios before you commit.
- Non-resident tax compliance for those who own Spanish property or earn Spanish-source income without being resident.
- Tax residency conflict resolution when two countries claim you as a tax resident, including treaty tiebreaker analysis.
Learn more about the Beckham Law | Non-resident tax services | Tax filing services
For a broader overview of the 2025 income tax campaign — including changes to rates, deductions, and the savings base that affect all taxpayers — see our 2024 income tax campaign guide and our explainer on trending IRPF topics for 2026.
