Spain is easy to love and surprisingly sticky to leave. There’s no split year: the Agencia Tributaria decides once per calendar year whether you were resident, and if you were, it taxes your worldwide income for the full year. Leave in August and you may already be too late for this year.
This guide covers how Spanish tax residency ends, the tax haven rule for Spanish nationals, the exit tax on shares, what stays taxable afterwards and a practical 12-month plan. It’s general information as of September 2026, not tax advice.
Who this guide is for#
Anyone who lives in Spain and is moving abroad for good – employees, freelancers (autónomos), founders, retirees and the many expats moving on after the Beckham regime. It matters most if you hold a large portfolio, own a company, keep Spanish property or have a family that stays behind. Curious about Spain as a destination instead? See our Spain country guide.
How Spanish tax residency ends#
Article 9 of the income tax law (Ley 35/2006, LIRPF) makes you resident if any one of these tests is met in a calendar year:
- More than 183 days in Spain. Sporadic absences count as days in Spain, unless you prove tax residence in another country. For a listed tax haven, the tax office can ask you to prove 183 days there.
- Your main centre of economic activities or interests is in Spain, directly or indirectly. A Spanish business, most of your assets or your main income source can be enough on their own.
- The family presumption. You’re presumed resident if your spouse (not legally separated) and your dependent minor children live habitually in Spain. You can rebut it, but the burden is on you.
Nationality doesn’t matter for these tests, but it matters a lot for the next one.
No split year: timing is everything#
Spanish law has no split-year rule. If you’re resident under Article 9, you’re resident for the whole year, so a move on 1 August after 212 days in Spain usually leaves you resident for all of that year. Many advisers plan departures for the first half of the year, or even for 31 December, so the first full year abroad is clean.
Some treaties soften this through the tie-breaker. If both countries claim you, the treaty decides by permanent home, centre of vital interests, habitual abode and nationality. Spain has treaties with most popular destinations, including Portugal, Andorra, Cyprus, Malta and the UAE. How the tests work elsewhere: tax residency explained.
The tax haven rule for Spanish nationals#
Article 8(2) LIRPF says Spanish nationals who move their tax residence to a tax haven keep being Spanish taxpayers in the year of the move and the following four years. Since Ley 11/2021, legal references to tax havens mean non-cooperative jurisdictions, and the list is set by ministerial order: Orden HFP/115/2023, last amended by Orden HAC/649/2026 (in force from 28 June 2026, with the changes applying to tax periods that start afterwards).
As of September 2026, the list includes places such as the Cayman Islands, Bermuda, Jersey, Guernsey, the Isle of Man, the British Virgin Islands and Bahrain. The UAE, Andorra and Monaco are not on it. The list changes, so check the version in force for the year you move.
Deregistration: padrón, consulate and Modelo 030#
- Padrón. Foreign residents deregister (baja) at their town hall. Spanish nationals register at the consulate in their new country as residents, which moves them into the register of Spaniards abroad.
- Tax census. Tell the Agencia Tributaria about the change of tax domicile with Modelo 030 within three months. In practice, the tax office often asks for a tax residence certificate from your new country, sometimes with a sworn translation.
- Proof. Deregistration is evidence, not the test. What counts is where you actually spent your days and where your life and money are.
Exit tax: Article 95 bis#
Spain’s exit tax is narrow but sharp. When you stop being a Spanish taxpayer, Article 95 bis LIRPF treats the difference between the market value and the acquisition cost of your shares and fund units as a capital gain if:
- you were resident for at least 10 of the last 15 tax periods, and
- your shares and participations are worth more than €4 million in total, or
- you hold more than 25% of a company and that stake is worth more than €1 million (then only that stake is caught).
“Shares or participations of any type of entity” includes listed shares, private company shares and investment fund units. Bonds, crypto and property are outside. The gain is added to your savings income for the last year you’re resident, taxed at the savings rates of 19% up to 30% (the top rate applies above €300,000). Years under the Beckham regime don’t count towards the 10 years.
EU/EEA, temporary moves and everyone else#
| You move to | What happens | Source |
|---|---|---|
| An EU/EEA state with effective information exchange (e.g. Portugal, Cyprus, Malta) | On election, tax is only due if within 10 years you sell the shares, leave the EU/EEA or breach the reporting duty | Art. 95 bis(6) LIRPF |
| Any country, temporarily for work (not a tax haven), or temporarily to a treaty country with an information exchange clause | Deferral on request, with interest and guarantees. Return within 5 years (extendable by 5 more for work) without selling and the debt is cancelled | Art. 95 bis(4) LIRPF |
| A third country, permanently (e.g. UAE, Andorra) | Tax due in the return for your last year of residence | Art. 95 bis(1)–(2) LIRPF |
| A listed tax haven, as a Spanish national | Gain taxed in your last actual year of residence, and you stay a Spanish taxpayer for four more years | Art. 95 bis(7), 8(2) LIRPF |
For the EU/EEA option, you file Modelo 113 to report the gain, your new address and that you still hold the shares. If you come back to Spain in any of these cases without having sold, you can get a paid exit tax refunded or the deferral simply lapses.
Compare Germany: § 6 AStG starts at a 1% stake with no value floor and only offers seven instalments. Spain ignores small investors entirely but bites hard on founders. Details in our German exit tax guide.
What stays taxable in Spain#
As a non-resident, you pay non-resident income tax (IRNR, under the consolidated law in Real Decreto Legislativo 5/2004) on Spanish-source income only. As of September 2026:
| Income | IRNR rate | Notes |
|---|---|---|
| General rate (e.g. rent, Spanish work) | 24% | 19% for residents of EU/EEA states with effective information exchange |
| Dividends, interest, capital gains | 19% | Treaties often reduce the rate on dividends and interest |
| Pensions | 8% to 40% scale | Treaty usually gives private pensions to your new country |
| Interest and gains on movable property for EU/EEA residents | Exempt | Art. 14 TRLIRNR, not for dividends |
- Rent. Rental income from Spanish property is taxed in Spain. EU/EEA residents can deduct expenses; others pay 24% on the gross.
- Empty or holiday property. Even a flat you don’t let is taxed on imputed income: 2% of the cadastral value, or 1.1% where values were revised in the last ten years, taxed at 19% or 24%.
- Selling Spanish property. The buyer withholds 3% of the price as a payment on account of your tax, and you file to settle the actual gain.
- Filing. All of this goes on Modelo 210 – quarterly for rent, once a year for imputed income. Many non-residents appoint a tax representative to handle it.
Wealth tax and the solidarity tax#
Leaving doesn’t take you out of Spanish wealth taxes entirely. As a non-resident you’re taxed under “real obligation” on assets located in Spain: property, Spanish accounts, Spanish shares.
- Wealth tax (Impuesto sobre el Patrimonio). The €700,000 allowance applies to non-residents too (art. 28 Ley 19/1991), and you can use the rules of the region where most of your Spanish assets sit.
- Solidarity tax on large fortunes (ITSGF). Introduced as “temporary” for 2022 and 2023, it has been extended until regional financing is reformed, so it still applies in 2026. It hits net wealth above €3 million at 1.7% to 3.5%, with the €700,000 allowance and a credit for regional wealth tax paid.
Modelo 720: resident-only#
The foreign asset return (Modelo 720) is only for Spanish residents. Your last one covers the last year you were resident. After that, as a non-resident, you have no 720 duty – but your new country’s CRS reporting will tell Spain about any Spanish accounts you keep.
The Beckham regime when you leave#
The special regime for inbound workers (art. 93 LIRPF) ends when you stop being resident. For your last year, you’re taxed under the regime rules for that year; afterwards, you’re simply a non-resident. Two practical points: the regime is reported via Modelo 151 instead of the normal return, and years under the regime don’t count towards the 10-year test of the exit tax – good news for former Beckham expats with large portfolios.
Social security and health insurance#
- Seguridad Social. Your contribution record stays in Spain. Within the EU/EEA and Switzerland, Regulation 883/2004 decides where you’re insured – usually where you work – and periods are added up for your pension.
- Convenio especial for Spaniards abroad. Spanish nationals working abroad can sign a special agreement to keep contributing for retirement, permanent disability and death benefits, under Orden TAS/2865/2003, whether or not their new country has a social security treaty with Spain.
- Health care. Your right to public health care in Spain is tied to residence or insurance. Pensioners moving within the EU can often keep Spanish-funded care via form S1. Everyone else: arrange cover in the new country or private international insurance from day one.
- Autónomos. Deregister from RETA (Seguridad Social) and file the census change for the business with the Agencia Tributaria before you go.
Banks, brokers and accounts#
- Change your status at the bank. Spanish banks treat non-residents differently and need proof, typically a tax residence certificate from your new country. Until you update it, they withhold as if you were resident.
- Expect withholding changes. Interest paid to EU/EEA residents is exempt under Article 14 TRLIRNR; dividends from Spanish shares suffer 19% withholding, reducible under treaties.
- CRS runs both ways. Your Spanish bank reports your account to your new country, and your new bank reports to Spain if you keep ties there.
- Some brokers drop non-residents, especially outside the EU. Check before you move. More: offshore banking.
Your exit, step by step
Count your days and your ties
Map days in Spain for the current and next year, plus where your family, business and assets are. Our day tracker makes the log painless.
Check the exit tax thresholds
Add up the market value of all shares and fund units. Over €4 million, or a stake above 25% worth over €1 million, means Article 95 bis applies.
Pick the destination with both lists in mind
EU/EEA gives you the 10-year option; non-cooperative jurisdictions keep Spanish nationals taxable for five years. Compare options with our Jurisdiction Finder.
Time the move and deregister
Aim for a clean calendar year. Deregister from the padrón or register at the consulate, and file Modelo 030.
File the last resident return
Include the exit gain or file Modelo 113 for the EU/EEA option, then switch to Modelo 210 for Spanish income.
Traps we see all the time
Leaving in the autumn.
More than 183 days in Spain means resident for the whole year, including what you earn abroad afterwards.
The family that stays.
Spouse and minor children in Spain trigger the presumption. You can rebut it, but plan the evidence.
The Spanish business.
Running your Spanish company from abroad can keep your economic centre – and possibly the company’s management – in Spain. See place of management.
Fund units count.
A €4.5 million ETF portfolio is caught by the exit tax, even with no single big stake.
Wrong destination for a Spanish passport.
Moving to a listed jurisdiction means five years of Spanish tax returns.
The forgotten holiday flat.
Imputed income, IRNR and wealth tax keep running every year, and non-filing adds up.
Worked example: a founder leaves, two destinations#
Illustrative numbers only. Carmen, a Spanish national, has lived in Spain all her life and owns 100% of a software company. Her shares are worth €5 million and cost her €500,000. She moves at the end of 2026.
| Carmen moves to Portugal | Carmen moves to the UAE | |
|---|---|---|
| Exit tax applies? | Yes (stake above 25%, worth over €1m) | Yes |
| Gain | €4,500,000 | €4,500,000 |
| Tax at savings rates (approx.) | €1.33 million | €1.33 million |
| Due when | Only if within 10 years she sells, leaves the EU/EEA or stops reporting (Modelo 113) | With her 2026 return, unless a temporary move qualifies for deferral |
| Tax haven rule | No | No (UAE not on the list as of September 2026) |
The €1.33 million assumes the 2026 savings scale (19% up to 30%) and ignores personal allowances. Same gain, very different cash flow. Want to compare the ongoing tax side too? Try our tax calculator.
Leaving Spain: from 12 months to day zero
Tick them off – your progress is saved in this browser only.
List shares, fund units, property and pensions with cost and value. Check the €4 million and 25% thresholds and count your years of residence.
Plan the move so the first full calendar year abroad is clean. Remember there’s no split year.
Compare tax, residency rules and life in the country guides. Check the treaty with Spain and the non-cooperative jurisdictions list.
Decide who runs your Spanish company and from where. Look at company formation options if you want a new structure.
Secure a residence permit and a long-term lease, and open a local bank account.
Arrange health cover abroad. Spanish nationals: decide on the convenio especial. Autónomos: plan the RETA deregistration.
Decide what happens to Spanish property and appoint a tax representative if you keep it. Tell banks and brokers about the move.
Baja from the padrón or consular registration, and deregister from Seguridad Social if applicable.
File the change of tax domicile and get a tax residence certificate from your new country.
File the Spanish return for your last year of residence, with the exit gain or Modelo 113, and your final Modelo 720 if you had foreign assets.
FAQ#
Does moving out mid-year end my Spanish tax residency for that year?
Usually not. Spain has no split year, so if you spent more than 183 days in Spain, or your economic centre was there, you’re resident for the whole calendar year. A treaty tie-breaker can sometimes help if your new country also treats you as resident.
Does the exit tax apply to my ETF portfolio?
Only if all your shares and fund units together are worth more than €4 million, and you were resident for 10 of the last 15 years. A stake above 25% in one company worth over €1 million is caught on its own.
I’m a Spanish national moving to Dubai. Does the five-year rule apply?
Not as of September 2026: the UAE isn’t on Spain’s list of non-cooperative jurisdictions. Check the list in force for the year you move, because it’s updated.
Do I still pay tax on my Spanish holiday home?
Yes. Non-residents pay IRNR on imputed income of 1.1% or 2% of the cadastral value, at 19% (EU/EEA) or 24%, via Modelo 210, plus local property tax, and wealth tax if your Spanish assets exceed the allowance.
Do I still have to file Modelo 720 after I leave?
Only for the last year you were resident. Non-residents don’t file Modelo 720.
The fine print#
Everything here is general information, not tax or legal advice. The Spanish rules are clear on paper, but the calendar-year logic, the family presumption and the exit tax together leave little room for error. Want your exit plan checked before you go? Book a strategy session.
Sources#
- Ley 35/2006 del IRPF – arts. 8, 9, 66, 85, 93, 95 bis (BOE, consolidated)
- Real Decreto Legislativo 5/2004 – non-resident income tax, arts. 14, 24, 25 (BOE, consolidated)
- Orden HFP/115/2023 – list of non-cooperative jurisdictions, as amended by Orden HAC/649/2026 (BOE)
- Ley 19/1991 – wealth tax, art. 28 and additional provision 4 (BOE, consolidated)
- Ley 38/2022 – solidarity tax on large fortunes, art. 3 (BOE, consolidated)
- Orden HAP/2835/2015 – Modelo 113 for exit gains within the EU/EEA (BOE)
- Agencia Tributaria – Modelo 030, census and change of tax domicile
- Agencia Tributaria – non-resident taxation manual, non-cooperative jurisdictions
- Agencia Tributaria – solidarity tax on large fortunes (Modelo 718)
- Orden TAS/2865/2003 – convenio especial with the Seguridad Social (BOE)
- Regulation (EC) No 883/2004 – coordination of social security systems
