Individuals who stay in Spain for more than 183 days during a tax year are considered to have moved there and to be tax residents. The same applies to individuals whose principal business activities or economic interests are based in Spain.

Individuals whose spouse and/or minor children are resident in Spain are presumed to be tax residents of Spain.

Tax residents are taxed on their worldwide income in Spain, while non-resident taxpayers are taxed only on income sourced in Spain.

Spain has a progressive tax system, with national rates ranging from 9.5 to 24.5%. In addition, regional tax rates apply, which vary from one region to another.

Spain grants tax credit for taxes paid abroad, limited to the amount of Spanish tax payable on the same income.

Spain has a regional wealth tax, with rates ranging from 0.2 to 3.5%. Some regions do not impose a wealth tax.

The tax year in Spain corresponds with the calendar year.

The individual tax return in Spain must be filed by 30 June of the year following the tax year.

The name of the tax authority in Spain is Agencia Estatal de la Administración Tributaria.

Spain has tax treaties with approximately 100 countries, including Norway.

Spain has property tax at municipal level. Rates vary up to 1.3% and are assessed based on the property's cadastral value.