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INDIVIDUALS

Advice on local and state taxes
Income Tax returns

Spain is a wonderful location in which to retire and you want to be able to enjoy the time here to the maximum.

However, taxes are inevitable and when you spend more than 6 months of the year in Spain and/or you have the centre of your economic activity here then the law defines you as tax resident in Spain. It is important to note that tax residency is not determined by having a Residence Permit, which is an identity document required by the Interior Ministry.

The tax year in Spain is January to December, and Income Tax returns for individuals are required to be presented in May & June for the previous year ended December.

Income Tax returns are required to include income from all sources, both from within and outside Spain.

The tax treatment of income depends on the type of income involved, so salary and pension income, investment income and capital gains are treated differently for tax purposes.

Patrimonio Tax, often referred to as Wealth Tax, is a special tax on net assets that may affect individuals depending on their particular circumstances.