SoloOutpost
Europe · EUR

Spain For Solopreneurs - Tax, Immigration, Lifestyle

Reviewed 2026-06-21
Top income tax
47%
Self-employed SS
Yes
VAT
21%
Capital gains
30%
Exit tax
Conditional
Nomad visa
Yes
47
/ 100
Tax efficiency19
Ease to enter88
Ease to exit35
Cost of living78
Internet53
English60
How is this scored?
Spain taxes residents on worldwide income with progressive rates from 19 percent up to a national top of 47 percent, split between the state and each autonomous community, plus a savings schedule topping out at 30 percent. The self-employed must pay into social security under an income-banded autonomo system, and there are wealth and inheritance taxes. Newcomers can benefit from the Beckham impatriate regime that applies a 24 percent flat rate on employment income up to 600,000 euros, and there are digital nomad and entrepreneur visa routes.

Personal income tax

Income tax structureProgressive
Top income tax rate47%
Entry income tax rate19%
Top rate threshold$335,000
Taxation basisWorldwide
Local/state income taxYes

Social security

Self-employed social securityYes
Employee SS rate6.5%
Employer SS rate30.65%

Indirect & other taxes

VAT standard rate21%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxYes
Wealth tax notesRegional; partial exemptions vary
Inheritance/gift taxYes
Inheritance top rate34%
Property taxNo

Exit & residency

Exit taxConditional
Exit tax triggerShareholdings worth over EUR 4 million, or over EUR 1 million if the stake exceeds 25 percent, when ceasing Spanish tax residence; deferral available for moves within the EU/EEA
Exit tax residency lookback10 years
EU/EEA deferralNo
Days to trigger residency183 days

Corporate

Corporate income tax rate25%
WHT on dividends19%
CFC rulesYes

Incentives & special regimes

Special expat regimeYes
Expat regime nameImpatriate regime (Beckham Law): 24% flat rate on employment income up to EUR 600,000, 47% above

Immigration & setup

Digital nomad visaYes
DNV monthly income requirement$3,100
Entrepreneur visaYes
Ease of setup4 / 5

Lifestyle

Cost of living index48
Internet speed230 Mbps
English proficiencyMedium
Civil liberties88

Digital nomad visa

Spain runs the International Teleworker Visa (Digital Nomad Visa, Startups Law), which lets you live here legally while earning from clients or an employer abroad. You need to prove $2,500/mo.

ProgramInternational Teleworker Visa (Digital Nomad Visa, Startups Law)
Income requirement$2,500/mo (€2,368/month (2025 rate, 200% of SMI); indexed annually. First dependent +€888, each additional +€196)
Duration1 year visa (extendable via TIE residence permit, up to 3 years)
RenewableNot directly; must apply for TIE (Tarjeta de Identidad de Extranjero) residence permit 2 months before expiration
Application fee$190 (US passport $190; fees vary by nationality due to reciprocity agreements)
Processing timeLegal decision period ~10 days; visa collection within 1 month of approval
FamilySpouse/common-law partner, dependent children under 18, dependent parents over 65

How it is taxed

Special non-resident tax rate: 24% on work income up to €600k (48% above); reduced from 25% to 15% IRNR rate for 4 years; non-residency requirement dropped from 10 to 5 years

What you need to qualify

  • Remote work for companies outside Spain
  • University degree OR 3+ years professional experience
  • Minimum €2,368/month income
  • Valid passport (1+ year validity, 2 blank pages)
  • Health insurance covering Spain
  • Self-employed: up to 20% of work may be for Spanish companies
Official sourceCompare every nomad visa

Verified 2026-07-17 · high confidence

Golden visa

Spain no longer offers a live residency-by-investment route. The program below is kept on record because it still shapes what is open to you today.

Spain Golden Visa

Status: terminated. Terminated 3 April 2025. Prior applications processed under old rules.

RouteFromNotes
Real estate (former)$550kEUR 500k, no longer accepted
Residency grantedn/a (terminated)
Physical presencen/a
Path to citizenshipn/a
Official sourceCompare with other programs

Verified 2026-07-08 · high confidence

Sources

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Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.