AEAT and ATC: the difference between Spain and Catalonia tax authorities
AEAT and ATC: who collects IRPF and modelo 210, and who runs ITP, inheritance tax and donation.
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18 materials verified in September and October 2026
Taxes
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Tax residency, IRPF, Beckham's law, modelo 720, Catalonia taxes and payment arrangements.
These articles draw on official sources. They are general information and do not replace advice on your case.
18 materialsReferences to source in each article
Articles
How to pay taxes online through AEAT
AEAT tax payments online: account withdrawal, card, Bizum, transfer from abroad. What is an NRC, what are the Cl@ve or certificate needed, how to get back the lost NRC.
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IVA and modelo 303 for freelancer and autonomo
IVA for freelancers in Spain: when to set a bill with 21%, and when not, deadlines of modelo 303 (1-20 April, July, October, January), modelo 349 and errors.
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Inheritance and gift tax in Catalonia for foreigners
Inheritance tax in Catalonia: who pays, what administration decides, a scale of 7-32%, reductions by kinship, donation, terms of 6 months and 1 month.
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Wealth tax in Catalonia: who pays and how it is calculated
Wealth tax in Catalonia: at least €500,000, a scale of 0.210 to 3.480%, who submits the modelo 714, the terms and the difference from the tax on large assets.
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Non-resident tax on rental of real estate: modelo 210
Non-resident tax on the lease of real estate in Spain: modelo 210, rates of 24 % and 19%, base without expenses, terms of lease and imputed income, procedure for filing and payment.
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Double taxation Russia and Spain: how it is arranged
How double taxation is arranged between Russia and Spain: Convention of 1998, suspension by Russia of part of the articles from 2023, deduction under Article 80 of the LIRPF.
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Modelo 720: declaration of foreign accounts and property
Modelo 720 in Spain: that's who's filing, a threshold of 50,000 euros for three groups, a deadline until March 31, fines after Ley 5/2022 and a difference from the model 100.
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First resident declaration: how to prepare the modelo 100
How to prepare the first model 100 declaration in Spain: who is owed, access via Cl@ve or referencia, foreign income, ECB rate, deadline and typical errors.
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IRPF for residents: rates, deductions and the deadline for filing a declaration
IRPF rates in Spain for 2025: state scale 9,5-24,5% and Catalan scale, deductions, limitations of duty to submit and deadline: 8 April - 30 June.
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Tax resident of Spain: 183 days and interest center
Tax resident of Spain: more than 183 days or the centre of interest, as counted days, family, dual residence, residence permit relationship and whether to live 183 days with DNV.
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Resident or non-resident: taxes in Spain and main differences
The resident pays the IRPF from all world income, the non-resident of the IRNR only from the Spanish: Article 9 criteria, rates of 24% and 19%, models 100, 210 and 720.
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What is a Model 210 and who to serve it to?
Modelo 210 - Non-resident income tax return (IRNR) from Spain without permanent representation: who is filing, rates of 24 % and 19%, terms of 2026.
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What is Model 149 and who delivers it?
Modelo 149 - notification of the tax authorities to choose the regime under Article 93 of Ley 35/2006 (Bekham law): who is suitable, period of 6 months, rate of 24%, 47%, order.
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What is VAT in Spain and what are the rates
IVA (Impuesto sobre el Valor Añadido) - Spanish VAT: 21%, 10%, 4%, and 0%, which is taxed and exempt, who pays the model 303 and when.
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What is an IRPF and who pays it
IRPF (Impuesto sobre la Renta de las Personas Físicas) is a personal income tax in Spain: who pays what is taxed, how the scale is arranged and when the model 100.
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Taxation of digital nomads in Spain: IRPF, Beckham, Russia
The tax on digital nomads in Spain depends on residence, not on a visa: IRPF and modelo 100, Beckham regime, IRNR for non-residents, contract with Russia.
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Beckham's law for digital nomad in Spain: 24 percent
Beckham's Law (Article 93 LIRPF) for digital nomad: 24% up to €600,000 is payable to a hired television worker, freelancer only in special cases.
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