In Spain the personal income tax (IRPF), permanent resident or spending more than 183 days a year, is a progressive tax, which means that the percentage to be paid increases or decreases in proportion to the income obtained. These scales range from 19% to 45% of income.
If you are a non-resident, 19% applies for citizens of Iceland, Norway and any other country of the European Union and for non-resident citizens of any other country in the world, a flat tax rate of 24%.


