Taxes in Spain for Israelis
The basic rules to know before and after you move: tax residence, the "Beckham law", the treaty with Israel and reporting assets abroad. Every rule links to its official source.
✓ Checked against the sources: October 2026⚠️ This isn't tax advice. It's general information checked against official sources, and it can change. Before deciding, talk to an accountant who knows both Israel and Spain.
When you become a Spanish tax resident
Under Spain's income tax law (IRPF), someone who spends more than 183 days in Spain in a calendar year, or whose centre of economic interests is in Spain, is generally a Spanish tax resident and is taxed on worldwide income.
The "Beckham law": the special regime for people who moved to Spain
If you weren't a Spanish resident in the five tax years before the move, and you moved because of one of these, you can opt into a special regime:
- An employment contract, including remote work on an international teleworking visa
- Becoming a company director
- An entrepreneurial activity
- Work as a highly qualified professional for start-ups, training or R&D
It applies in the year of the move and the five years after. Employment income is taxed at 24% up to €600,000 and 47% above. You opt in with Modelo 149 within six months of starting the activity. Since 2023 a spouse and children under 25 can join, under conditions.
Source: Agencia Tributaria: Régimen especial, cuadro resumen
🔒 4 more sections in this guide
- 🇮🇱 The Israel–Spain double tax treaty
- 🗂️ Reporting assets outside Spain
- 🗺️ Part of the tax is regional
- 🧑💻 Self-employed (autónomo)
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