Historical commentary originally published in 2022. Read it in its original context and follow the links to current Spanish tax guidance and services.
Archive: guide to individual taxation for 2022
Historical commentary
This article was originally published in 2022 and reflects the context at that time. It is retained as an archive record. The original rules, figures, deadlines or descriptions of proposals below should not be used as current guidance.
Continue with current guidance
Explore Spanish Tax Returns (Renta / IRPF) or read our 2026 guide to taxation of individuals in Spain.
Read the original 2022 article — historical text
Personal Income Tax Individuals
Tax residents in Spain are subject to tax due to their personal obligation to contribute and are taxed on their personal income. worldwide source, that is, for all income generated in the corresponding tax period, regardless of where it is obtained or paid.
Special tax regime for displaced workers to Spanish territory (Beckham Law)
Those persons who, as a result of their arrival in Spain, were to acquire the status of residents for tax purposes in Spain, may choose to pay taxes under the special tax regime for displaced workers. to Spanish territory (better known as the Beckham Law).
Income Tax for Non-Residents
Tax non-residents in Spain are subject to tax due to a real obligation to contribute, that is, they are taxed on the income obtained in Spanish territory.
Wealth tax
tax residents in Spain They will be taxed by personal obligation, demanding the tax for the totality of their net worth, regardless of where it is located (world heritage).
Form 720
This is a merely informative statement, very important for the taxpayer, since the sanctioning regime provided by the applicable regulations is very strict.
ETE Form from the Bank of Spain and Ds Forms from the Ministry of Economy
The ETE form (Survey of Transactions with Foreign Countries), is an informative return, whose term begins on January 1 of the year following the information year and ends on the 20th of the same month. The submission deadlines may vary and have a greater recurrence.
Continue with relevant guidance
Explore the services for individuals, read our 2026 tax guide or find answers to common questions in our FAQ.
Planning a move or a change? Start with Before Moving to Spain or Leaving Spain or changing circumstances.
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