How Spain taxes a retirement plan
Every figure this model charges in Spain, what each one means, the tax office page it came from, and the date we last read it. Plus everything the model does not do here.
The tax chapter of what the model assumes about Spain.
Figures are for the 2026 tax year, read from the authorities on 2026-07-30. Every one of them links to the page it came from. 6 of them we could not source: we hold the figure and could not find an authority page stating it. Those are marked, and they are the ones most likely to be wrong. If you know better, tell us.
Checked against their rate data. That check reaches part of the calculation, not all of it; the rest is worked through by hand from the authority's own rules.
The scale your pension and other ordinary income are charged on. Each band's rate applies only to the part of your income inside it, not to all of it.
Flat allowance on pension incomeotros gastos deducibles
A fixed 2,000 comes off your pension before tax, with no receipts and nothing to claim. Everyone with pay or a pension gets it.
- For a couple2
- What this is multiplied by when a couple is assessed together.
- no source found
Extra reduction for smaller pensionsreduccion por obtencion de rendimientos del trabajo (art. 20)
A further amount off pension and salary income, worth up to 7,302 and shrinking as your income rises. It runs out entirely once your pension passes about 21,750, and it is the one Spanish figure that still rises each year.
- Shrinks by175%
- How much is withdrawn per unit of income above the starting point. This adds to your effective rate inside that range, often sharply.
- source
- For a couple2
- What this is multiplied by when a couple is assessed together.
- no source found
- Couple's shrink point2
- What the income at which it starts shrinking is multiplied by for a couple.
- no source found
Tax-free personal allowanceminimo personal y familiar (contribuyente, 65+)
The first 6,700 of income is relieved at the bottom rate of 19 percent, which is worth 1,273 off the tax itself. The amount here assumes you are 65 or over, and it is smaller below that age.
- For a couple2
- What this is multiplied by when a couple is assessed together.
- no source found
How money held outside a retirement account is charged: on what it pays you each year, on the profit when you sell, or both.
- Charged howseparate
- Whether investment income joins your other income on the same scale or is charged separately. It decides whether taking more from your portfolio pushes your pension into a higher band.
- source
- Charged as it pays outno
- Whether income the investment pays you is charged in the year it arises, rather than only when you sell.
- source
Yearly wealth taxImpuesto sobre el Patrimonio (state scale)
A yearly charge on what you own above 700,000 each, rising from 0.2 percent to 3.5 percent as wealth grows. Money inside a Spanish pension plan is exempt, and your region can raise this, cut it, or scrap it altogether.
What a loss can be set against, and whether anything left over can be carried into future years.
- Carried forward for4
- How many years an unused loss survives to be set against future gains. Zero means it is lost at the end of the year.
- source
- Locked to one kind of assetno limit
- A loss on one kind of investment can only be set against gains of the same kind.
- source
- Against other income, up tono limit
- The most a loss can take off your ordinary income in one year.
- source
- Share usable against other income0
- How much of a leftover loss can be set against income that is not investment income.
- source
What happens when you draw from a pension or retirement account: the whole withdrawal counted as income, a set rate, or nothing at all.
- On the way outordinary
- Whether a withdrawal counts as income in full, is charged at one set rate, or is free of tax.
- source
Whether a couple is assessed as one household or as two people, which can change the bill substantially at the same total income.
- How a couple is assessedsplitting
- Whether the two incomes are pooled, split evenly, or taxed entirely separately. At the same household income these give very different bills.
- no source found
- Shares the income is split into2
- The household income is divided by this, taxed, then multiplied back. It lowers the bill whenever one partner earns more than the other.
- no source found
A threshold frozen in law quietly costs more every year, because your income rises with prices and the threshold does not. Over a thirty-year retirement that is one of the larger effects on this page.
- the income tax bands · Keeps up with inflationno
- If no, this figure is fixed in law. Your income rises with prices and it does not, so it costs you more every year without any rule changing.
- source
- an ordinary investment account · Keeps up with inflationno
- source
- otros gastos deducibles · Keeps up with inflationno
- source
- reduccion por obtencion de rendimientos del trabajo (art. 20) · Keeps up with inflationyes
- source
- minimo personal y familiar (contribuyente, 65+) · Keeps up with inflationno
- source
- Impuesto sobre el Patrimonio (state scale) · Keeps up with inflationno
- source
Where you live inside the country
Tax here is not the same everywhere. The planner asks where you live and charges your own jurisdiction's figures. Skip the question and it charges a stand-in, and says on screen which one.
The planner carries all 15 communities.
What this model does not do here
Every one of them, not a selection. 19 are described below, and 1 more are recorded in the model but not yet written up for readers.
We model these and we know we do not get them exactly right. Where the size could be measured, it is stated.
Spain charges a yearly tax on what you own, and your region changes it far more than it changes the income tax. Madrid, Andalusia, Cantabria, Extremadura and Murcia have cut it to nothing, Galicia halves it, and others set their own thresholds and rates. We use the national scale, which sits in the middle and is nobody's real answer. On a 1,500,000 portfolio the gap between regions reaches about 5,490 a year.
Could go either way/up to €5,490 a year/anyone whose portfolio passes the wealth tax threshold, which is 700,000 each
Half of Spanish income tax is set by your region, and we do not ask which one you live in yet. Until you tell us, we charge the scale used for payroll withholding, which is exactly what a resident of Castilla-La Mancha pays and close to what several other regions charge. Top rates run from 45 percent in Madrid to 54 percent in the Valencia region, a gap worth roughly 120 a year at a modest income and 3,130 at a high one. The Basque Country and Navarra run entirely separate tax systems, so none of this applies there.
Could go either way/up to €3,128 a year/anyone retiring in Spain, since we never ask which of the seventeen regions you live in
Spanish couples are taxed separately, each on their own income, and we model that by splitting the household income down the middle. Where one of you has all of it, Spain does not allow that split, so our figure comes out too low: your real tax could be up to about 3,130 a year higher. Spain does offer a single joint return instead, and a one income couple would take it, but it is still worse than the split we assume.
Your real tax is higher/up to €3,127 a year/couples where one partner has all or nearly all of the income
A reduction on pension income vanishes completely once your other income, meaning interest, dividends, realised gains and rent, passes 6,500 in a year. It is a cliff rather than a slope, and we always grant the reduction. Crossing it costs up to about 1,390 a year that we do not show. The reduction only exists below a pension of roughly 21,750, so it takes a small pension and a large withdrawal in the same year to be caught.
Your real tax is higher/up to €1,387 a year/a retiree on a pension below about 21,750 who realises a large gain in one year
We assume you are 65 or over, which buys the larger of the two tax-free allowances. Retire before that and the allowance is smaller until your sixty-fifth birthday, so for those years we show about 218 a year less tax than you would really pay.
Your real tax is higher/up to €219 a year/anyone retiring before 65
The reduction on pension income shrinks as income rises, and in Spain only pay and pensions are supposed to shrink it. We let rent shrink it too, so a landlord loses more of the reduction here than in reality and we show too much tax. Money drawn from a Spanish pension plan shrinking it is correct, because that counts as pension income.
Your real tax is lower/anyone with Spanish rental income and a pension small enough to still qualify for the reduction
The wealth tax counts everything you own anywhere in the world, and we count only your investment portfolio. Your home sits outside our figure entirely, while the law shelters only its first 300,000, so for a homeowner we understate the charge. Business assets and family company shares are fully exempt, which is why this tax lands hardest on people whose wealth is in investments.
Your real tax is higher/homeowners, and anyone whose wealth is not all inside the investment portfolio we model
For a couple we split the wealth tax down the middle, which is right when the assets are held jointly, and in Spain that is the default. Each partner is really assessed on what they personally own, so if one of you holds most of the fortune in your own name, the real bill is higher than the one we show. We have no way to ask who owns what.
Your real tax is higher/couples who hold their assets separately, with one partner owning most of them
A Spanish landlord letting a home as somebody's residence has half the net rent taken out of the tax base, and more in some cases: 60 percent on older contracts, up to 90 percent where the rent is capped in a pressured area. Running costs come out as well, including a yearly write-down of the building. We tax rent gross, with none of that, so the tax on your rent here is roughly double what you would pay.
Your real tax is lower/anyone letting out a Spanish property
Where a country's tax office publishes its own calculator, we check our figures against it. For Spain that check only partly worked. The allowances came back exactly right, but the income side never submitted, so the tax scales, the pension reduction cut-off and the whole investment income calculation rest on our own arithmetic rather than on an official answer. The rates themselves are the tax office's own published figures.
Could go either way/anyone relying on these Spanish figures to the euro, especially with large investment income
These exist in law and we leave them out, usually because applying them would need a question we do not ask.
From age 75 the tax-free allowance rises again, worth about 266 a year, and there are further uplifts for disability and for dependants. We ask for none of these, so we show slightly too much tax from 75 onwards. Regions set a version of the allowance of their own as well, but the whole spread there is only around 53 a year, so leaving it out costs almost nothing.
Your real tax is lower/up to €266 a year/anyone still drawing a plan at 75 or over, and anyone with a disability or a dependant
Spain has a second wealth tax aimed at large fortunes, and we leave it out. For most people that is exactly right, because what you pay on the first tax is credited against the second and cancels it. It bites in the regions that have cut the first one to zero: there, above roughly 3,700,000 of net wealth, the second is paid in full at 1.7 to 3.5 percent and we show none of it.
Your real tax is higher/net wealth above roughly 3,700,000, in a region that has cut its own wealth tax to zero
Spain caps income tax and wealth tax together: the two combined cannot exceed 60 percent of your income, and at least a fifth of the wealth tax always survives the cap. We work the two out separately and never apply the cap, so we can show more tax than you would ever be asked to pay. It binds on exactly the household this tool is built for, a large portfolio drawing a modest income. In our source material a retiree with 5,000,000 drawing 60,000 is capped at 36,000 of tax.
Your real tax is lower/a large portfolio drawing a modest income from it, which is exactly the household this tool is built for
Spain taxes you on an assumed income from any second property you own, even an empty one earning nothing. It is 1.1 percent of the official value the tax office puts on the property, rising automatically to 2 percent ten years after that value was last reviewed, and it is added to your pension and taxed at your normal rate. We hold no second property, so it is missing here, and because no money changes hands most owners would never think to mention it.
Your real tax is higher/anyone who owns a second Spanish property, whether or not it earns anything
From 65, the gain on selling your main home is completely free of tax, with no cap and nothing you have to reinvest. Separately, a gain on any asset at all escapes tax if the proceeds go into a guaranteed income for life within six months, up to 240,000 over your lifetime. That second one is aimed squarely at someone spending down a portfolio. We offer neither, so we show more tax than you would need to pay.
Your real tax is lower/anyone 65 or over selling their main home, or willing to turn gains into a guaranteed income for life
An income for life bought with your own savings is barely taxed in Spain. Only a fixed slice of each payment counts as income, set by your age when you buy it: 24 percent in your early sixties and 8 percent from 70, which works out at an effective rate of about 1.5 to 1.7 percent. That is the lowest taxed retirement income in the country. We do not offer it, so anyone planning to buy one would pay less tax than we show.
Your real tax is lower/anyone thinking of turning savings into a guaranteed income for life, especially from age 70
Hold a fund based in a country Spain treats as a tax haven and you are taxed every year on an assumed 15 percent return on what you paid for it, whether or not the fund made anything. It is an anti-avoidance rule and we do not model it, on the judgement that nobody planning a retirement this way holds one.
Your real tax is higher/anyone holding a fund based in a country Spain treats as a tax haven
A Spanish fund pays 1 percent tax on its own profits before any of it reaches you, and we do not charge it. That rate was not re-checked in our latest pass, so treat it as roughly right rather than settled. Separately, when a fund based abroad has tax withheld on the dividends it receives, you cannot claim that back, and we do not model the cost of it either.
Your real tax is higher/anyone holding Spanish funds, or funds based abroad that collect foreign dividends
Separate tax systems, or rules that only bite outside a retirement plan.
Every Spanish property carries a yearly council tax, your main home included, at roughly 0.4 to 1.1 percent of the official value the tax office puts on it. We treat that as a household bill rather than as a tax, so check it is inside the housing costs you entered instead of expecting to find it here.
Could go either way/anyone who owns Spanish property
Every other figure we use for this country (345)
The sections above cover what shapes a retirement plan. These are the rest of what the model reads, listed so nothing it uses is hidden from you.
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Patrimonio (state scale)].brackets[5][1]0.017sourcebalance_charges[Impuesto sobre el Patrimonio (state scale)].brackets[6][0]10695996.06sourcebalance_charges[Impuesto sobre el Patrimonio (state scale)].brackets[6][1]0.021sourcebalance_charges[Impuesto sobre el Patrimonio (state scale)].brackets[7][0]nullsourcebalance_charges[Impuesto sobre el Patrimonio (state scale)].brackets[7][1]0.035sourcebalance_charges[Impuesto sobre el Patrimonio (state scale)].nameImpuesto sobre el Patrimonio (state scale)sourcebalance_charges[Impuesto sobre el Patrimonio (state scale)].scale_joint_parts2sourcecapital.brackets[0][0]6000sourcecapital.brackets[0][1]0.19sourcecapital.brackets[1][0]50000sourcecapital.brackets[1][1]0.21sourcecapital.brackets[2][0]200000sourcecapital.brackets[2][1]0.23sourcecapital.brackets[3][0]300000sourcecapital.brackets[3][1]0.27sourcecapital.brackets[4][0]nullsourcecapital.brackets[4][1]0.3sourcecapital_incomeseparatesourceordinary.credits[minimo personal y familiar 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