Field notes
Spain
3 field notes on Spain.
27 Sept 2026
Spain's Beckham law in 2026: the 24% rate, who qualifies, deadlines
Spain's special regime for people moving there for work taxes salary at 24 percent up to €600,000 for six tax years. Who qualifies, what it covers, and the six-month and November deadlines.
2 Sept 2026
Exit taxes in 2026: what the Netherlands, Germany, France, Belgium and Spain charge when you leave
Leaving a country can be a taxable event. Five European jurisdictions now tax unrealised gains on departure, each with its own residence-history test, asset scope, rate and deferral. Belgium joined the list on 1 January 2026.
2 Sept 2026
The 183-day rule is four different rules: UK, Spain, UAE and US compared
Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.