Pick the question: what the regime costs against ordinary income tax, which tax years it covers, or whether you meet the article 93 conditions.
| Employment income, with the regime24 % / 47 % | €21,600.00 |
| Employment income, ordinary tax reference | €31,401.50 |
| Dividends and interest, with the regime19 / 21 / 23 / 27 / 30 % | €4,080.00 |
| Dividends and interest, ordinary tax | €4,080.00 |
| Saving on the employment side | €9,801.50 |
| Saving on the savings side | €0.00 |
| Effective rate with the regime | 23.35 % |
| Ordinary effective rate | 32.26 % |
The threshold between the two general-base rates is €600,000.00, and only the excess is taxed at the higher one.
The savings base is the income of article 25.1.f) of the non-resident income tax act: dividends, interest and capital gains.
Under the regime wealth tax becomes a real obligation, that is only on assets located in Spain. Not computed here.
The foreign double-taxation credit is capped at 30 % of the tax on that income, where an ordinary resident applies article 80 with no such cap. Not computed here.
A spouse and children under 25 can join if the sum of their taxable bases is lower than the main taxpayer's. Not computed here.