Lawyer
Expert in corporate and international corporate law. Has extensive experience in supporting the acquisition of financial licenses in Ukraine, as well as business incorporation in the EU, the United Kingdom, Switzerland, the UAE, and key Asian jurisdictions.
TAXATION SYSTEM FOR UKRAINIANS IN SPAIN
Taxation for Ukrainians in Spain depends on whether they are tax residents of Spain.
Tax residents of Spain
Tax residents of Spain are considered to be persons who stay in Spain for at least 183 days during a calendar year.
They also include persons who have not been in Spain for 183 days but have a permanent place of residence or a center of vital interest in Spain.
Tax residents of Spain are required to pay taxes on all their income, both in Spain and abroad.

The main taxes paid by tax residents of Spain are:
- Income tax (IRPF)
- Value Added Tax (IVA)
- Property Tax (IBI)
- Inheritance and Gift Tax (ISD)
Income tax
Income tax in Spain is calculated progressively, depending on the amount of income. Tax rates range from 19% to 45%.
For Spanish tax residents who are individuals, there are several tax scales, depending on the source of income:
- The scale of taxation of wages
- Scale of taxation of business income
- The scale of property income taxation
- Scale of taxation of income from investments
VAT
Value-added tax in Spain is 21% for most goods and services. Lower rates are set for some goods and services: 10%, 4% or 0%.
Real estate tax
Property tax in Spain is paid by property owners. Tax rates depend on the autonomous community in which the property is located.
Inheritance and gift tax
Inheritance and gift tax in Spain is paid by the heirs or donors. Tax rates depend on the degree of kinship between heirs or donors and heirs.
Here are examples of what taxes Ukrainians can pay in Spain:
- A Ukrainian working in Spain for hire receives a monthly salary of 2,000 euros. He is obliged to pay an income tax of 380 euros (19% of 2000 euros).
- A Ukrainian who is an entrepreneur in Spain receives a monthly income of 3,000 euros. He is obliged to pay an income tax of 900 euros (30% of 3000 euros).
- A Ukrainian who owns real estate in Spain valued at 100,000 euros is required to pay real estate tax for 2,100 euros (2.1% of 100,000 euros).
Important: It should be noted that these are only examples, and the specific amount of tax that a Ukrainian must pay in Spain depends on many factors, such as the amount of income, source of income, place of residence, and others.
Non-residents of Spain
Non-residents of Spain are required to pay taxes only on income received in Spain.
The main taxes paid by non-residents of Spain:
- Income Tax (IRNR)
- Value Added Tax (IVA)
- Property Tax (IBI)
Income tax
Income tax for non-residents of Spain is calculated on a different scale than for tax residents. Tax rates range from 24% to 47%.
VAT
Non-residents of Spain who do business in Spain are required to pay value-added tax. It is not variable.
Real estate tax
Non-residents of Spain who own real estate in Spain are required to pay real estate tax.
Special benefits for Ukrainians
Ukrainians who have received temporary protection in Spain are entitled to some tax benefits.
In particular, they are exempt from paying income tax on income received in Ukraine.
Currently, Ukrainians are exempt from paying inheritance and gift taxes. This benefit applies to Ukrainians who are heirs or donors of property in Spain.
Also, Ukrainians may not pay real estate tax. This benefit applies to Ukrainians who own real estate in Spain, which is their main place of residence.
To receive benefits, Ukrainians must contact the tax service of Spain and provide the necessary documents confirming their temporary protection status.
Calculate the cost of services
1 question
Do you need advice on taxes in Spain?
2 question
Do you need to register a company (business) in Spain?
3 question
Do you need to open an account in a Spanish bank?
4 question
Do you need to transfer money from accounts in Ukraine to Spain?
You may also need:
Brand name registration
Read moreOPENING A BANK ACCOUNT IN AUSTRIA
Read moreOPENING A BANK ACCOUNT IN GREAT BRITAIN
Read moreBANK REGISTRATION IN CYPRUS
Read moreREGISTRATION OF A BUSINESS (FIRM) IN POLAND
Read moreREGISTRATION OF A BUSINESS (FIRM) IN THE CZECH REPUBLIC
Read moreOpening a crypto-friendly account
Read moreOPENING A BANK ACCOUNT IN ESTONIA
Read moreREGISTRATION OF A BUSINESS (FIRM) IN THE UK
Read moreCompany Registration in the UAE
Read moreCompany Registration in Austria
Read moreOpening an account in a foreign bank
Read morecall back
during the day
Compensation for moral, material damage
Protection of honour, dignity, and business reputationContract Development for Business and Legal Entities
Licensing of business activities
Compensation for moral, material damage
Legal services in the field of cryptocurrency and blockchain
REGISTRATION OF COMPANIES AND OPENING OF BANK ACCOUNTS
Sale and purchase of ready-made firms
Grants and attracting investment
Business registration and support in Great Britain
Business registration and support in Switzerland
Business registration and support in the EU
Business Registration and Support in the Gulf Countries (GCC)
Business registration and support in Turkey
Business registration and support in USA
Lawyer for administrative cases
Legal services for medical businesses and doctors
Protection of honour, dignity, and business reputation
Real estate transaction support
Escort of the tender participant
Trial lawyer: support and defense in court
European Court of Human Rights (ECHR)
