Spanish Income Tax (IRPF and IRNR)

Spanish personal income tax is split between IRPF (Impuesto sobre la Renta de las Personas Físicas) for residents (residentes fiscales) and IRNR (Impuesto sobre la Renta de no Residentes) for non-residents. The most distinctive feature, compared with Korea, is that progressive rates are formed by combining a national scale with a regional scale, so the same income produces different effective rates in Madrid, Catalonia, Valencia, or Andalusia. The national tax authority is Agencia Tributaria (AEAT); some regions (the Basque Country and Navarre) operate their own tax administrations (Hacienda Foral) and require separate filing.

Tax-residency test

• You are presumed a tax resident if you spend more than 183 days per year in Spain or have your main centre of economic activity or interests there.
• If your spouse and minor children live in Spain, you may also be presumed resident, so when families live apart, documentary evidence matters.

IRPF progressive structure (2026 estimate)

• The state scale (escala estatal) and regional scale (escala autonómica) are added together.
• Combined progressive rates on general income (employment, business activity, etc.) sit roughly in the 19%–47% range (with some regions edging into the 50%s).
• Savings income (dividends, interest, capital gains) is taxed on a separate scale, roughly 19%–28%.
• Regional differences — Madrid is generally on the lower end of the regional scale, while Catalonia and Valencia are typically higher (rates are revised annually).

Key allowances

• Personal and family allowance (mínimo personal y familiar) — tax-free amount based on family composition (taxpayer, spouse, children, elderly parents, etc.).
• Earned-income reduction — automatic reduction up to a threshold for employment income.
• Pension contributions (plan de pensiones) — deductible up to an annual cap.
• Housing-related reliefs — some regions offer rent or home-purchase deductions.

IRNR (non-resident tax)

• EU/EEA residents — typically a flat 19% with limited allowances.
• Other non-residents (including Korean residents) — typically a flat 24%, with separate rates for specific categories (rental income, pensions, etc.).
• Non-residents who own property may owe IRNR each year on deemed rental income (imputación de rentas inmobiliarias).

Korea–Spain tax treaty (Convenio de doble imposición)

• The Korea–Spain double-taxation treaty (in force 1994) prevents the same income from being taxed twice.
• Employment income is in principle taxed where the work is performed; short-term postings (e.g., under 183 days/year and meeting other tests) may keep Korean taxation.
• The treaty caps withholding rates on dividends, interest, and royalties, so Korean residents receiving Spanish-source income should consider claiming treaty rates.
• Pensions — social-security pensions from one country are generally taxed in the country of residence, with exceptions by category and status; check the treaty text.

Beckham law (régimen especial para impatriados)

• A special regime for foreign workers newly relocating to Spain that lets them be taxed at non-resident-style flat rates (typically 24% up to a threshold) for up to 6 years.
• Frequently used by foreign workers on tech, research, and entrepreneur visas. Application deadlines and conditions are strict, so consult a tax adviser shortly after arrival.

Common pitfalls for newcomers

• For your first year, residency is judged by days physically spent in Spain from your arrival, not from when income started. Keep entry/exit records.
• Regional rate differences are significant; moving regions changes your IRPF burden, but a "tax-driven move" must be backed by genuine residence (residencia efectiva).
• Remember separate taxes: IVA (value-added tax, generally 21%) on consumption and IBI (municipal property tax) on real estate.

Official guidance: Agencia Tributaria. The Korea–Spain tax treaty text is available from Korea's National Tax Service International Tax page or Spain's Ministry of Finance.