Moving to Sitges changes where you pay tax. Here is how Spanish tax residency works — the 183-day rule, the Beckham Law for qualifying new arrivals, wealth tax and the overseas-asset declaration — so you can plan before you move.
When you become tax resident
You are generally a Spanish tax resident if you spend more than 183 days a year in Spain, or your main economic interests are here. As a tax resident you are taxed on your worldwide income, not just Spanish income.
So the timing of a move matters, and is worth planning with a tax adviser before you relocate.
The Beckham Law
Qualifying new arrivals who move to Spain for work can elect the special expatriate regime (the “Beckham Law”), under which Spanish employment income is taxed at a flat 24% up to €600,000 — rather than progressive rates — for up to six years, with favourable treatment of foreign income.
The rules are specific, so take advice on eligibility before you rely on it.
Wealth tax and Modelo 720
Catalonia levies an annual wealth tax above roughly €500,000 of net assets (with a main-home allowance), and a temporary state solidarity tax applies to very large fortunes.
Tax residents with overseas assets above €50,000 must also file the informational Modelo 720. A gestor or tax lawyer should set all of this up correctly.
| Rule | In short |
|---|---|
| Tax residency | >183 days/year, or main interests in Spain |
| Taxed on | Worldwide income, once resident |
| Beckham Law | Flat 24% to €600k for qualifying new workers, ~6 years |
| Wealth tax | Catalonia: above ~€500,000 net |
| Modelo 720 | Declare overseas assets above €50,000 |
Related guides
Moving to Spain · Moving from the UK · Investment taxes · Residency & visas.
Spotted an error or have a suggestion? Let us know here — we keep this guide up to date.
Frequently asked questions
When do I become a tax resident in Spain?
Generally if you spend more than 183 days a year in Spain, or your main economic interests are here. Tax residents are taxed on worldwide income, so the timing of a move is worth planning with an adviser.
What is the 183-day rule?
Spending more than 183 days in a calendar year in Spain generally makes you a Spanish tax resident, taxed on your worldwide income. Days do not have to be consecutive, and certain absences still count.
What is the Beckham Law?
A special expatriate tax regime that lets qualifying new arrivals working in Spain be taxed at a flat 24% on Spanish employment income up to €600,000 for up to six years, with favourable treatment of foreign income. Eligibility rules are specific — take advice.
Do I have to declare overseas assets in Spain?
Yes. Tax residents with assets abroad above €50,000 in certain categories must file the informational Modelo 720 declaration. A gestor or tax lawyer should handle this to avoid penalties.