Umzug nach Spain: Steuern, Aufenthalt und Leben
So werden Sie in Spain steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 7 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In Spain the top income tax rate is 47%, dividends are taxed at up to 30% and companies pay 25% corporate tax. Newcomers may use a special regime (24%): Beckham regime: 24% flat up to €600k for new residents, foreign income largely exempt.
How to move and become tax resident
To become tax resident in Spain you need at least 183 days a year (183 days in calendar year (sporadic absences count) or main economic interests in Spain). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Spain — see the list below.
Living there
Madrid has a hot-summer Mediterranean climate with winter highs around 10.5 °C and summer highs around 32.7 °C.
Key facts
| Höchste Einkommenssteuer | 47% |
|---|---|
| Dividendensteuer | 30% |
| Gewinnsteuer | 25% |
| Sonderregime für Zuzüger | 24% — Beckham regime: 24% flat up to €600k for new residents, foreign income largely exempt. |
| Steuerliche Ansässigkeit | nach 183 Tagen — 183 days in calendar year (sporadic absences count) or main economic interests in Spain |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Klimatyp | hot-summer Mediterranean · 10.5° / 32.7° (Madrid) |
Aufenthaltsprogramme in Spain
- Non-Lucrative Residence Visa — Einkommen / Jahr CHF 27'072 · open · 2026-10
- International Telework Visa (Digital Nomad) — Einkommen / Jahr CHF 32'148 · open · 2026-10
- Entrepreneur Residence (Startups Law / Ley 14/2013) — entrepreneur · open · 2026-10
- Work permit (Highly Qualified Professional / EU Blue Card / ordinary) — employment · open · 2026-10
- EU/EEA/Swiss free movement (EU citizen registration certificate) — freeMovement · open · 2026-10
- Special Regime for Inbound Workers (Beckham Law) — specialTax · open · 2026-10
- Family Reunification — Einkommen / Jahr CHF 10'200 · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Spain to become tax resident?
nach 183 Tagen. 183 days in calendar year (sporadic absences count) or main economic interests in Spain No split year; rebuttable presumption if spouse + minor children live in Spain; Beckham regime 6 yrs
How much tax will I pay in Spain?
In Spain the top income tax rate is 47%, dividends are taxed at up to 30% and companies pay 25% corporate tax.
Which residence programmes does Spain offer?
Non-Lucrative Residence Visa; International Telework Visa (Digital Nomad); Entrepreneur Residence (Startups Law / Ley 14/2013); Work permit (Highly Qualified Professional / EU Blue Card / ordinary); EU/EEA/Swiss free movement (EU citizen registration certificate)
What is the usual way to move to Spain?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.