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Moving from Spain Tax Guide 2026: Exit Tax, Beckham Law End & Modelo 030 Deregistration

Quick Answer: Spain has an exit tax (impuesto de salida under Article 95 bis LIRPF) that applies to residents departing to non-EU/EEA destinations if their capital gains exceed €4,000,000, or if gains exceed €1,000,000 and they hold ≥25% of a company. For Beckham Law (régimen especial de impatriados) users: the regime ends immediately on departure from Spain, and any benefits are not clawed back. Administrative departure requires filing Modelo 030 or 030A with AEAT to notify change of tax residence. Spain's IRNR (non-resident income tax) applies to Spanish-source income after departure.

By Daniel, founder of CountryTaxCalc.com

Last Updated: April 2026

Key Facts

Spanish Exit Tax (Impuesto de Salida, Article 95 Bis LIRPF)

Spain's exit tax under Article 95 bis of the Ley del Impuesto sobre la Renta de las Personas Físicas (LIRPF) was introduced in 2015. Conditions for application: you have been Spanish tax resident for at least 10 of the last 15 years, AND either: (a) your total latent capital gains in shares and holdings exceed €4,000,000, OR (b) your stake in a single company exceeds 25% AND the latent gain in that holding exceeds €1,000,000. Assets in scope: shares and interests in entities (listed and unlisted). NOT in scope: Spanish real estate (separate rules apply); personal assets; bonds. Tax rate: capital gains rates (19–28% for 2025 — Spain's savings income tax brackets). EU/EEA departures: automatic deferral until actual sale. Non-EU/EEA departures (USA, UK post-Brexit, Latin America): tax due immediately, OR quarterly instalments over 5 years if the departure is for employment reasons (you prove you are leaving for work). Below the €4M threshold: NO Spanish exit tax. Practical impact: affects wealthy Spanish entrepreneurs and long-term foreign residents with large Spanish company stakes — not the average Spain expat. Non-residents of Spain who held shares: not subject to the exit tax (must be Spanish resident for the 10-of-15 years).

Beckham Law (Régimen Especial de Impatriados): End on Departure

The Beckham Law (named after footballer David Beckham's arrival in Spain) allowed foreign nationals taking up Spanish residency for the first time (or after 5+ years of non-residency) to pay a flat 24% income tax rate on Spanish-source income up to €600,000, and 47% above that — instead of the standard Spanish progressive rates (up to 47%). The regime lasts for 6 years (the year of arrival plus 5). 2023 reform: the new 'Ley de Startups' updated the Beckham regime — expanded eligibility to entrepreneurs, digital nomads, and researchers; the flat rate changed to 24% up to €600,000 and 47% above. When you leave Spain during the Beckham regime period: the regime ends immediately. No clawback of the tax benefits already received during the Beckham period. You simply cease to be a Spanish resident (and thus no longer eligible for the regime). Important: if you claimed the Beckham regime and leave Spain within the 6-year window, you do NOT owe any additional Spanish tax as a 'clawback' — but confirm this with a Spanish gestor as fact patterns vary. Spanish tax clearance: no specific 'tax emigration certificate' exists in Spain — you notify AEAT of your departure via Modelo 030.

Modelo 030 / 030A: Notifying AEAT of Departure

To formally notify AEAT (Agencia Estatal de Administración Tributaria) of your change of tax residence from Spain: file Modelo 030 (Census Return for Change of Tax Data for Physical Persons) via the AEAT portal (agenciatributaria.es) or at a physical AEAT office. Modelo 030 changes: update your tax residence to your new country, declare your departure date, and provide your new overseas address. For high-earners or those with complex assets: some advisors recommend also filing Modelo 030A (declaration of change of tax residence to another country) — this formally invokes the exit tax provisions where applicable. Padrón municipal (municipal census): separately, deregister from the Padrón Municipal at your Ayuntamiento (town hall) — this is the civil register of residents. The Padrón deregistration is separate from the AEAT tax deregistration. NIE (Número de Identificación de Extranjero): your Spanish NIE number remains valid after departure — you will need it for property transactions, pension matters, and any remaining AEAT obligations. Certificado de no residencia: some banks and institutions require a 'Certificate of Non-Residency' from AEAT — apply via AEAT portal once your Modelo 030 has been processed.

Spanish Pension (Jubilación) and Social Security Abroad

Spain's public pension system (Sistema de Seguridad Social) provides both contributory pensions (prestación contributiva) based on contributions and non-contributory pensions for those without sufficient contributions. Contributory pension: fully portable — payable internationally by the INSS (Instituto Nacional de la Seguridad Social) from standard pension age (65–67, depending on contribution years). Contact INSS (seg-social.gob.es) before departure for your pension certificate (vida laboral) and to register your overseas payment details. Spanish pension withholding: Spain withholds IRPF (income tax) on pensions paid to non-residents — rate depends on the applicable DTA. Under Spain-USA DTA: pensions typically taxable in the residence country (USA); Spanish withholding is credited. Under Spain-UK DTA (post-Brexit): similar treatment. The pension is paid in EUR; convert to local currency via your bank or Wise. Spanish complementary pension plans (planes de pensiones): can be withdrawn on departure from Spain — subject to IRNR (Non-Resident Income Tax) withholding or IRPF if still resident. Voluntary contributions: if you lack sufficient Spanish contribution years, you can make voluntary contributions to increase your Spanish pension entitlement — even as a non-resident in some circumstances. Spain has totalization agreements with many countries.

IRNR and Non-Resident Spanish Property

IRNR (Impuesto sobre la Renta de No Residentes) is Spain's non-resident income tax. After departing Spain, you are subject to IRNR on Spanish-source income: (1) Spanish rental income: IRNR at 19% (EU/EEA residents) or 24% (non-EU/non-EEA). File Modelo 210 quarterly or annually. (2) Spanish property imputed income: even if you do NOT rent out your Spanish property, Spain imputes a deemed income of 1.1% (or 2%) of the cadastral value (valor catastral) annually — taxable under IRNR on Modelo 210. This 'deemed rental income' catches many Spanish holiday home owners who are unaware of the obligation. (3) Spanish dividends: 19% IRNR withholding (reduced under DTA to typically 15%). (4) Capital gains from Spanish property: IRNR at 19% on gains; buyer withholds 3% of purchase price as retention (retención) — you file Modelo 211 to recover excess if your actual gain tax is lower than 3% withheld. Wealth tax (IP — Impuesto sobre el Patrimonio): for non-residents owning Spanish property/assets above thresholds, the Spanish wealth tax may still apply — rates vary by autonomous community; some have reduced or eliminated it (Madrid has a 100% rebate). Annual Modelo 714 if wealth tax threshold exceeded.

Spain has seen significant inbound migration of high-net-worth individuals under the Beckham Law (now modified) and the Ley Beckham successor regimes, but also ongoing outbound migration of Spanish nationals and long-term residents to Latin America, the UK, and the USA. Spain's exit tax is targeted at very high-wealth individuals — the €4M threshold means most ordinary residents are unaffected. However, the administrative departure process, Spanish pension management, and ongoing IRNR obligations for Spanish property owners require careful management. This guide covers Spain-specific departure rules for those permanently leaving.

Moving from Spain to the USA: Key Planning Points

Spain-to-USA migration occurs among Spanish nationals (particularly in the tech, fashion, and creative industries), corporate transferees, and long-term expats returning to the USA. Key ES-US planning points:

Exit tax and US residency timing: Spain's exit tax (if applicable at the €4M threshold) is assessed on the date of departure from Spain. If you become a US tax resident on the same date, coordinate carefully to ensure the deemed gain is treated as pre-US-residency (not US-taxable). Work with both a Spanish asesor fiscal and a US cross-border specialist.

Spanish property as a US resident: You must file: (1) Spanish Modelo 210 for IRNR on rental income or deemed income; (2) US Form 1040 reporting the same Spanish rental income (worldwide income); (3) FTC on the US return for IRNR paid to Spain. FBAR: Spanish bank accounts >$10,000 — report annually on FinCEN 114.

Spain-USA DTA: The Spain-USA DTA (1990, updated protocols) covers the main categories. It has a saving clause for US citizens. Spanish pension income: generally taxable in the USA; Spanish withholding at source is FTC-creditable.

Spanish health card (Tarjeta Sanitaria Individual — TSI): Return your TSI to your autonomous community health service on departure. Your access to the Spanish public health system (SNS) ends on departure. Obtain private international health insurance from day one.

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Frequently Asked Questions

Q: I have been on the Beckham Law for 3 years and am leaving Spain — do I owe a clawback?

No — there is no clawback of Beckham Law benefits when you leave Spain during the 6-year regime window. The regime simply ends on the date you cease Spanish tax residency. You will not be retroactively taxed at normal Spanish IRPF rates for the years you were on the Beckham regime. Your final Spanish tax return (for the year of departure) covers January 1 to your departure date under Beckham rates for the regime period. Any income after departure is governed by IRNR (non-resident rules) for Spanish-source income. File Modelo 030 with AEAT to notify the change of tax residence. Your Spanish asesor fiscal should prepare the final IRPF return for the departure year and handle the AEAT notification.

Q: I own a Spanish holiday apartment — what are my annual tax obligations as a non-resident?

As a non-resident owner of a Spanish property that you use personally (not rented out): Spain imputes a deemed rental income of 1.1% of the cadastral value (or 2% for properties with a cadastral value not revised in the last 10 years). This imputed income is taxable under IRNR at 19% (for EU/EEA/Swiss residents) or 24% (for non-EU/EEA non-residents including UK post-Brexit, USA). File Modelo 210 once per year (deadline December 31 of the year following the tax year). Example: property with cadastral value €100,000. Imputed income: €1,100 (1.1%). IRNR at 19% = €209 per year. Small but must be filed. If you rent out the property: file Modelo 210 quarterly on net rental income (EU/EEA residents can deduct expenses; non-EU/EEA residents taxed on gross rents at 24%). Spanish local property taxes (IBI — Impuesto sobre Bienes Inmuebles): paid annually to the local Ayuntamiento — continues regardless of your residency status. Your Spanish community of owners (comunidad de propietarios) fees also continue.

Q: How do I deregister from the Spanish Padrón and what happens to my NIE?

Padrón Municipal: go to your local Ayuntamiento (town hall) and request a baja padronal (census deregistration). You will receive a baja certificate. Alternatively, if you are already abroad, some Ayuntamientos accept postal deregistration. The Padrón deregistration is separate from AEAT's tax deregistration — both should be done. Your NIE (Número de Identificación de Extranjero, issued to non-Spanish nationals) or NIF (for Spanish nationals) remains permanently valid after departure — it does not expire. You will continue to need it for: Spanish property sales and IRNR filings; INSS pension claims; Spanish bank account management; any AEAT correspondence. Keep a physical copy of your NIE card or NIF certificate in a safe place. If your original NIE card has expired (the card itself has an expiry date but the NIE number itself does not expire), apply for a new NIE card at a Spanish consulate in your destination country or via your Spanish lawyer in Spain.

Q: What is the difference between the Spanish exit tax and the general CGT rules for non-residents?

Spanish exit tax (Article 95 bis): applies at the time of departure — a deemed disposal of shares (not real estate) for very high-net-worth residents (>€4M gains threshold). This is a one-time tax triggered by departure itself. Spanish CGT for non-residents (Article 25 IRNR, Modelo 210): applies when you actually sell a Spanish asset as a non-resident. This is not triggered by departure — it is triggered by the actual sale. The applicable assets and rates differ: exit tax on shares (19–28%); non-resident CGT on Spanish property gains (19% for EU/EEA, 19% for others under most DTAs). The exit tax is rare — it applies to a small number of very high-net-worth individuals. The non-resident property CGT affects every non-resident who eventually sells Spanish real estate. Most departing Spain residents should plan for the non-resident property CGT on eventual sale, not the exit tax.

Disclaimer: This guide provides general tax information for educational purposes only. Spanish tax rules including IRPF, IRNR, exit tax thresholds, and Beckham Law eligibility change with annual Spanish Presupuestos Generales (National Budget). Nothing in this guide constitutes tax or legal advice. Consult a Spanish asesor fiscal or gestor before departing Spain.