The Spanish Tax Year

Tax in Spain is a very complicated affair and there are potentially severe fines and penalties for anybody who fails to declare and pay the correct tax in Spain.

Given that Spain has become of the most popular destinations for expats to relocate to anywhere in the world, for expats living in Spain, understanding the many different taxes in Spain is vital. Staying abreast of tax in Spain is made harder still by the Spanish government who is regularly changing its tax rules, and often those most affected are expats holding significant assets abroad.

It’s therefore important to remember that the information found in this article is only a guide and before making any decisions or submitting any tax returns in Spain, you should seek independent advice, which you can do by entering your details using the form and we will arrange for an expert in both Spanish and UK tax to provide a free consultation.

The Spanish Tax Year

The first thing to know is that, unlike in the UK, the Spanish tax year runs from January to December.

Spanish tax treaties with the UK

In 2006 Spain signed a double tax treaty with the UK which means that you should not have to pay tax twice on the same income, and you should only pay tax in the UK or in Spain.

Foreign asset reporting law in Spain

Since March 2013, if you live in Spain and own assets in excess of €50,000 outside of Spain you are required by law to declare those assets (up to the 31st December of the previous year) to the Spanish government by the 31st March each year (from 2014 onwards).

Failure to correctly declare any offshore assets could incur severe penalties or even a criminal charge (if the tax avoidance is in excess of €120,000).

The purpose of the law is to reduce the amount of tax avoidance while also maximising Spanish tax revenue, primarily from expats living in Spain.

Assets which are required to be declared include, but is not limited to:

Assets held in any bank accountsPropertySharesLife insurance policies

However, the assets may be able to benefit from a variety of tax-efficient vehicles which could help you reduce any unnecessary tax payments.

If you are unsure what you need to do, or you have failed to declare any assets you should seek advice from a Spanish tax expert.

Am I a tax resident in Spain?

Typically you would be considered a tax resident in Spain if one or more of the following apply to you:

You have spent more than 183 days in Spain within a single calendar year regardless of whether you are formally registeredYour primary professional activities are conducted in Spain – essentially if you are self or otherwise employed in SpainYour main interests (eg your spouse or children who are still dependent on you) live in Spain

These rules have been simplified for illustrative purposes, so if you are unsure you should always seek advice from a Spanish tax expert.

Income tax in Spain

At the most basic level, Spanish tax residents are liable for to pay income tax on their worldwide income, once personal allowances have been taken into account.

However, a non-resident of Spain is only required to pay tax on any Spanish income (such as rental income from a Spanish property). The income tax for non-residents is charged at a fixed rate and there are no personal allowances or deductions.

It is therefore important to understand whether you are a tax resident in Spain or not as it will have a significant impact on the Spanish income tax you are required to pay.

Under Spanish tax rules, your income is split into two main categories: income from general activities and income from savings. The total income from each category is classed as the base, after which deductions and allowances can be made.

Spanish tax on income from savings

As previously stated, if you are a Spanish resident you will be taxed on your worldwide income from your savings, regardless where the savings are based.

Your savings income includes any income from:

Interesting from savingsDividend paymentsIncome from life assurance policiesIncome from annuitiesGains made from the disposal or transfer of assets

These Spanish tax rates on savings income are as follows from 2016

Spanish tax rate on savings income up to €6,000: 19%Spanish tax rate on savings income from €6,000 to €50,000: 21%Spanish tax rate on savings income over €50,000: 23%Spanish tax on general income

Spanish tax residents will be taxed on all worldwide income which is not included as part of the savings income. This includes income from employment (i.e. salary), pension, rent and potentially income from gambling.

The Spanish income tax is made up of two parts, a national tax and a regional tax. Typically each figure is the same, however there may be regional variations.

Currently the Spanish income tax rates are as follows:

Spanish income tax for incomes up to €12,450: 19%Spanish income tax for incomes ranging from €12,451 to €20,200: 24%Spanish income tax for incomes ranging from €20,201 to €35,200: 30%Spanish income tax for incomes ranging from €35,201 to €60,000: 37%Spanish income tax for incomes over€60,000: 45%

Always check with the local Comunidades Autonomas before making any assumption about the regional rate.

Spanish tax personal allowance

If you are a Spanish tax resident you will receive a personal allowance for your Spanish income tax (from savings and general income). Unlike in the UK where this personal allowance is rising year on year, in Spain the allowance has been reduced in recent years.

For the 2018 Spanish tax year there is a basic personal allowance for people under 65 of €5,550. Once you reach 65, the allowance rises to €6,700 and from aged 75 this increases again to €8,100.

There are also a number of other allowances including married couple allowance, child allowance (dependent on the number of children under 25 you have living with you) and disability allowance.

Due to the complexity, it is recommended that you speak to a Spanish tax expert before trying to establish your overall tax allowance to ensure that you calculate your tax correctly.

Spanish tax on UK pensions

Once you are a tax resident in Spain, you will be required to pay Spanish income on any income received from either the State or occupational pensions.

To ensure you receive your UK state pension, you will be required to notify the HMRC.

You will also be required to notify the HMRC once you are deemed a tax resident in Spain which will confirm you are paying Spanish tax on your income. To do this you need to complete a certificado de residencia fiscal NEN from your local tax office and send to the HMRC.

Until this certificate is filed, you will pay UK income tax under PAYE conditions at source. Any tax overpayments can be subsequently reclaimed from the HMRC.

Typically public pensions will continue to be taxed in the UK, regardless of your tax status in Spain, with the possible exception of an NHS pension.

With the new pension rules, if you intend to take a lump sum (tax-free or otherwise), you should be aware that this may be taxable in Spain under the Spanish Savings Income Tax and will therefore not be tax-free.

This could have a significant impact on any decisions made regarding your pension and you should seek independent financial advice as to your best course of option if you are a Spanish tax resident.

Spanish Wealth Tax

Since 2008, the Spanish government has introduced, removed and reintroduced the wealth tax which is a tax designed specifically for people who hold significant worldwide wealth, but are resident in Spain.

The tax amount is calculated against the declared worldwide assets held after a tax-free allowance of €700,000 is applied whether resident or non-resident in Spain.

For residents, there is an additional €300,000 tax allowance for primary residence in Spain.

From 2015, the tax rate is scaled from 0.2% to 2.5% (rising to 3.03% in Andalucia) depending on the total value of the worldwide assets.

There are exemptions from the wealth tax, and assets can be structured tax efficiently.

If you are in any doubt about what you owe, you should seek independent advice from both a Spanish tax expert and an independent financial adviser who will be able to minimise any tax liabilities while you are a resident in Spain.

Spanish Capital Gains Tax

Spanish capital gains tax rules are not straight forward. Typically Spanish tax residents are required to pay capital gains tax on the disposal of any worldwide assets. However, non-residents are required to pay Spanish capital gains tax on gains made by the sale of any Spanish property.

With specific regards to the sale of property, there are a number of deductions and calculations which are required to understand when calculating the final gain for tax purposes.

You should always seek qualified advice from a tax adviser who has full knowledge of the Spanish tax system before submitting any tax return in Spain to avoid penalties or fines.

Requesting a Spanish tax assistance introduction

We are now offering a free introduction to a Spanish tax expert. While there will be an initial free consultation included in the introduction, the consultation will be limited to 15 minutes only and be a basic discussion only. If you need formal advice or assistance with any kind of tax preparation the services will be chargeable and a fee-quotation provided that explains the services in detail.

Ispaniyada soliq juda murakkab ish bo'lib, Ispaniyada soliqni to'g'ri deklaratsiya qilmagan va to'lamagan har bir kishi uchun jiddiy jarimalar va jarimalar bo'lishi mumkin.

Ispaniya Ispaniyada yashovchi ekspatatlar uchun dunyoning istalgan joyiga ko'chib o'tadigan ekspatatlar uchun eng mashhur yo'nalishlardan biriga aylanganligini hisobga olsak, Ispaniyadagi turli xil soliqlarni tushunish juda muhimdir. Ispaniyada soliq to'lovlarini kuzatib borish yanada qiyinlashadi, chunki Ispaniya hukumati soliq qoidalarini muntazam ravishda o'zgartiradi va chet elda sezilarli aktivlarga ega bo'lgan ekspatatlar ko'pincha eng ko'p zarar ko'radi.

Shu sababli, ushbu maqolada keltirilgan ma'lumotlar faqat qo'llanma ekanligini unutmaslik kerak va har qanday qaror qabul qilishdan yoki Ispaniyada soliq deklaratsiyasini topshirishdan oldin siz o'zingizning ma'lumotingizni forma va Ispaniyalik va Buyuk Britaniyaning soliq bo'yicha mutaxassisi bepul maslahat berishini tashkil qilamiz.

Ispaniyada soliq yili

Bilish kerak bo'lgan birinchi narsa shundaki, Buyuk Britaniyadan farqli o'laroq, Ispaniyada soliq yili yanvardan dekabrgacha davom etadi.

Ispaniyaning Buyuk Britaniya bilan soliq shartnomalari

Ispaniya 2006 yilda Buyuk Britaniya bilan ikki tomonlama soliqqa tortish to'g'risidagi shartnomani imzoladi, ya'ni bir xil daromaddan ikki marta soliq to'lash shart emas va siz faqat Buyuk Britaniya yoki Ispaniyada soliq to'lashingiz kerak.

Ispaniyada xorijiy aktivlar to'g'risida hisobot berish to'g'risidagi qonun

2013 yil mart oyidan boshlab, agar siz Ispaniyada yashasangiz va Ispaniyadan tashqarida qiymati 50 000 evrodan ortiq bo'lgan mol-mulkka egalik qilsangiz, har yili 31 martgacha ushbu aktivlarni (o'tgan yilning 31 dekabrigacha) Ispaniya hukumatiga deklaratsiya qilishingiz shart. (2014 yildan beri).

Har qanday offshor aktivlarni to'g'ri deklaratsiya qilmaslik jiddiy jarimalarga yoki hatto jinoiy javobgarlikka tortilishiga olib kelishi mumkin (agar soliq to'lashdan bo'yin tovlash miqdori 120 000 evrodan oshsa).

Qonunning maqsadi soliq to'lashdan bo'yin tovlash holatlarini kamaytirish, shuningdek Ispaniyada, birinchi navbatda Ispaniyada yashovchi ekspatatlardan soliq tushumlarini maksimal darajada oshirishdir.

Deklaratsiya qilinishi kerak bo'lgan aktivlar quyidagilarni o'z ichiga oladi, ammo ular bilan cheklanmaydi:

Har qanday bank hisobvarag'idagi aktivlar

Mulk

Aktsiyalar

Hayotni sug'urta qilish qoidalari

Shu bilan birga, aktivlar har qanday keraksiz soliq to'lovlarini kamaytirishga yordam beradigan turli xil samarali soliq vositalaridan foydalanishi mumkin.

Agar nima qilishingiz kerakligiga ishonchingiz komil bo'lmasa yoki biron bir mol-mulk to'g'risida deklaratsiya bermagan bo'lsangiz, Ispaniyaning soliq bo'yicha mutaxassisidan maslahat olishingiz kerak.

Men Ispaniyada soliq rezidentimanmi?

Sizga quyidagi shartlardan biri yoki bir nechtasi tegishli bo'lsa, siz odatda Ispaniyada soliq rezidenti hisoblanasiz:

Rasmiy ro'yxatdan o'tganligingizdan qat'i nazar, bitta kalendar yilida siz Ispaniyada 183 kundan ko'proq vaqt o'tkazdingiz.

Sizning asosiy professional faoliyatingiz Ispaniyada bo'lib o'tadi - asosan siz mustaqil ishlasangiz yoki boshqa yo'l bilan Ispaniyada ishlasangiz.

Sizning asosiy qiziqishlaringiz (masalan, turmush o'rtog'ingiz yoki hanuzgacha sizga bog'liq bo'lgan bolalar) Ispaniyada istiqomat qiladi.

Ushbu qoidalar aniq bo'lishi uchun soddalashtirilgan, shuning uchun ishonchingiz komil bo'lmasa, har doim Ispaniya soliq mutaxassisi maslahatiga murojaat qilishingiz kerak.

Ispaniyada daromad solig'i

Eng oddiy darajada, Ispaniya soliq rezidentlari shaxsiy imtiyozlarni hisobga olgan holda o'zlarining dunyo bo'ylab daromadlari bo'yicha soliq solig'ini to'lashlari uchun javobgardirlar.

Biroq, Ispaniyaning norezidenti faqat Ispaniyadagi har qanday daromad uchun soliq to'lashi shart (masalan, Ispaniyaning ko'chmas mulkidan olingan ijara daromadi). Norezidentlar uchun daromad solig'i stavka bo'yicha olinadi va shaxsiy imtiyozlar yoki chegirmalar yo'q.

Shuning uchun siz Ispaniyada soliq rezidenti ekanligingizni yoki yo'qligingizni tushunishingiz kerak, chunki bu siz to'lashingiz kerak bo'lgan Ispaniya daromad solig'iga sezilarli ta'sir ko'rsatadi.

Ispaniya soliq qoidalariga ko'ra, sizning daromadingiz ikkita asosiy toifaga bo'linadi: umumiy faoliyatdan olingan daromad va jamg'armalardan olinadigan daromad. Har bir toifadagi umumiy daromad asosiy deb tasniflanadi, undan keyin ajratmalar va nafaqalar olinishi mumkin.

Jamg'arma daromadlaridan Ispaniya solig'i

Yuqorida aytib o'tilganidek, agar siz Ispaniyaning rezidenti bo'lsangiz, qaerda bo'lishidan qat'i nazar, sizning jamg'armangizdan butun dunyo bo'ylab soliqqa tortiladi.

Sizning jamg'arma daromadingizga quyidagilar kiradi:

Qiziqarli tejash

Dividend to'lash

Hayotni sug'urtalash bo'yicha sug'urta polisidan olingan daromad

Annuitetlardan olinadigan daromad

Aktivlarni sotish yoki topshirishdan olingan foyda

Ispaniyaning jamg'arma daromadlariga soliq stavkalari 2016 yildan boshlab.

Ispaniyada 6000 evrogacha bo'lgan jamg'arma daromadi bo'yicha soliq stavkasi: 19%

Ispaniyada 6000 dan 50.000 evrogacha bo'lgan jamg'arma daromadi bo'yicha soliq stavkasi: 21%

Ispaniyada 50 000 evrodan yuqori bo'lgan jamg'arma daromadlaridan soliq stavkasi: 23%

Yalpi daromaddan Ispaniya solig'i

Ispaniya soliq rezidentlari jamg'armalar daromadlariga kiritilmagan butun dunyo bo'ylab daromadlarni soliqqa tortadilar. Bunga ishdan olinadigan daromad (ya'ni ish haqi), pensiya, ijara haqi va qimor o'yinlaridan tushadigan daromad kiradi.

Ispaniyada daromad solig'i ikki qismdan iborat: milliy soliq va mintaqaviy soliq. Odatda barcha raqamlar bir xil, ammo mintaqaviy farqlar bo'lishi mumkin.

Hozirda Ispaniyada daromad solig'i stavkalari quyidagicha:

Ispaniyada 12,450 evrogacha daromad solig'i: 19%

Ispaniyada 12 451 dan 20 200 evrogacha bo'lgan daromad solig'i: 24%

Ispaniyada 20 201 dan 35 200 evrogacha bo'lgan daromad solig'i: 30%

Ispaniyada 35 201 dan 60 000 evrogacha bo'lgan daromad solig'i: 37%

Ispaniyada 60 000 evrodan yuqori daromad uchun soliq solig'i: 45%

Hududiy stavka to'g'risida taxmin qilishdan oldin har doim mahalliy avtonom jamoalar bilan maslahatlashing.

Ispaniyada shaxsiy soliq imtiyozlari

Agar siz Ispaniyaning soliq rezidenti bo'lsangiz, siz Ispaniyada shaxsiy daromad solig'i bo'yicha imtiyozlarni olasiz (jamg'arma va yalpi daromaddan). Ushbu shaxsiy foyda yildan-yilga ko'payib borayotgan Buyuk Britaniyadan farqli o'laroq, Ispaniyada so'nggi yillarda bu miqdor kamaytirildi.

Ispaniyada 2018 yil soliq yilida 65 yoshgacha bo'lgan shaxslar uchun 5550 evro miqdorida asosiy shaxsiy nafaqa mavjud. 65 yoshga to'lganida, nafaqa 6700 evroga ko'tariladi va 75 yoshdan boshlab yana 8100 evroga ko'payadi.

Shuningdek, boshqa bir qator imtiyozlar, jumladan, er-xotinlar uchun nafaqa, bolalar uchun nafaqa (siz bilan birga yashovchi 25 yoshgacha bo'lgan bolalar soniga qarab) va nogironlik uchun nafaqa.

Murakkabligi sababli, soliqni to'g'ri hisoblab chiqishingizni ta'minlash uchun soliq imtiyozini belgilashga urinishdan oldin, ispaniyalik soliq mutaxassisi bilan suhbatlashish tavsiya etiladi.

Buyuk Britaniyada pensiya uchun Ispaniya soliq

Ispaniyada soliqqa tortiladigan rezident sifatida siz hukumatdan yoki professional pensiyalardan olingan har qanday daromadga ispancha daromadni to'lashingiz kerak.

Buyuk Britaniyadagi davlat pensiyasini olayotganingizga ishonch hosil qilish uchun HMRC-ga xabar berishingiz kerak.

Shuningdek, siz Ispaniyada soliq rezidenti bo'lishingiz bilan HMRCni xabardor qilishingiz kerak, bu sizning daromadingiz bo'yicha ispan soliqlarini to'layotganingizni tasdiqlaydi. Buning uchun mahalliy soliq idorasiga NEN soliq rezidentligi to'g'risidagi guvohnomani to'ldirishingiz va HMRCga yuborishingiz kerak.

Ushbu sertifikat topshirilgunga qadar, siz manbadan Buyuk Britaniyaning daromad solig'i PAYE hisoblanasiz. Keyinchalik, har qanday soliqni ortiqcha to'lash HMRC-da talab qilinishi mumkin.

Odatda hukumat pensiyalari, Buyuk Britaniyada, Ispaniyadagi soliq maqomidan qat'i nazar, soliqqa tortiladi, NHS nafaqasi bundan mustasno.

Yangi pensiya qoidalariga ko'ra, agar siz bir martalik to'lovni (soliqsiz yoki boshqa usulda) olishni niyat qilsangiz, u Ispaniyada Ispaniyaning jamg'arma daromad solig'i bo'yicha soliqqa tortilishi mumkinligini bilishingiz kerak va shuning uchun soliq olinmaydi.

Bu sizning pensiya bilan bog'liq har qanday qaroringizga sezilarli ta'sir ko'rsatishi mumkin va agar siz Ispaniyada soliq rezidenti bo'lsangiz, eng yaxshi variant bo'yicha mustaqil moliyaviy maslahat olishingiz kerak.

Ispaniyaning boylik solig'i

2008 yildan beri Ispaniya hukumati boylik solig'ini joriy qildi, bekor qildi va qayta tikladi, bu soliq butun dunyo boyligiga ega bo'lgan, ammo Ispaniyada yashovchi odamlar uchun maxsus ishlab chiqilgan.

Soliq summasi Ispaniyada rezident yoki norezident bo'lishidan qat'i nazar, 700000 evro miqdorida soliqsiz imtiyoz qo'llanilgandan so'ng butun dunyo bo'ylab e'lon qilingan aktivlar bo'yicha hisoblanadi.

Aholisi uchun Ispaniyada asosiy yashash joyi uchun 300 ming evro miqdorida qo'shimcha soliq imtiyozlari mavjud.

2015 yildan beri soliq stavkasi global aktivlarning umumiy qiymatiga qarab 0,2% dan 2,5% gacha ko'tarildi (Andalusiyada 3,03% gacha ko'tarildi).

Mulk solig'i bo'yicha imtiyozlar mavjud va aktivlar soliq bo'yicha samarali tuzilishi mumkin.

Agar qarzdorligingiz haqida shubha tug'ilsa, siz Ispaniyaning rezidenti bo'lganingizda har qanday soliq majburiyatini minimallashtirishga qodir bo'lgan ispan soliq mutaxassisi va mustaqil moliyaviy maslahatchisidan mustaqil maslahat olishingiz kerak.

Ispaniya kapitalidan olinadigan soliq

Ispaniya kapitalidan olinadigan soliq qoidalari sodda emas. Odatda, Ispaniya soliq rezidentlari butun dunyo bo'ylab aktivlarni sotishda kapitaldan olinadigan daromad solig'ini to'lashlari shart. Biroq, norezidentlar Ispaniyaning har qanday mulkini sotishdan olingan foyda uchun Ispaniya kapitalidan olinadigan soliqni to'lashlari shart.

Ko'chmas mulkni sotish bilan bog'liq holda, soliqqa tortish uchun yakuniy foydani hisoblashda tushunish kerak bo'lgan bir qator chegirmalar va hisob-kitoblar mavjud.

Ispaniyada har qanday soliq deklaratsiyasini topshirishdan oldin har doim foizlar va jarimalardan qochish uchun Ispaniya soliq tizimini to'liq biladigan soliq maslahatchisidan mutaxassis maslahatiga murojaat qilishingiz kerak.

Ispaniyada soliq yordamini joriy etish uchun ariza

Endi biz ispaniyalik soliq mutaxassisi bilan bepul uchrashuv taklif etamiz. Kirish qismi birinchi bepul maslahatni o'z ichiga olgan bo'lsa-da, u 15 daqiqa bilan cheklanadi va faqat asosiy munozarani anglatadi. Agar sizga har qanday soliq tayyorgarligi bo'yicha rasmiy maslahat yoki yordam kerak bo'lsa, xizmatlar uchun to'lov olinadi va xizmatlar haqida batafsil tushuntirish bilan kotirovka taqdim etiladi.