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Notwithstanding, the provisions of the Double Taxation Conventions, those individuals who spend more than 183 days during a calendar year in Spain are generally subject to Spanish income tax on their worldwide income, regardless of where it is generated (1.1.1). For Spanish tax residents, all income, less statutory reductions, is aggregated and subject to a tax with progressive rates from 19% to 47% that apply until 2021 (2.1).

On the contrary, individuals who do not spend more than 183 days during a calendar year in Spain are not considered tax residents in Spain and are taxed only on their Spanish source income (1.1.1) and assets at a flat rate of 24% (6.5).

The tax rate for residents of other EU or EEA member states with which there is an effective exchange of tax information is 19%. In the case of investment income, the tax rate is 19% (6.5).