Under the article 93 regime you pay Spanish wealth tax and the solidarity tax on Spanish assets only. Not worldwide. For six years. Then the regime ends, everything you own enters the base at once, and the planning that would have worked had to happen before you arrived. This is an opinion delivered before you move, not a form-filling service after.
Verified scales: the state and regional income tax scales for all seventeen jurisdictions, the state wealth tax scale in article 30 of Ley 19/1991, and the solidarity tax in article 3 of Ley 38/2022. Nothing is sent anywhere and nothing is stored.
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Filing the modelo 149 takes an afternoon. Whether you should, when you should arrive, in which region, holding what, and what happens in year seven — those are the questions that move real money, and they are all decided before you land.
The regime applies for the tax period in which you change residence and the five following periods. If you arrive in November 2026, 2026 is your first year and 2031 is your last. Arriving in January 2027 instead buys you almost a full extra year of the regime, for the price of two months.
The composition of your balance sheet, where assets sit, whether to realise gains under the old residence, the arrival date itself, and the departure-side consequences in the country you are leaving. After you are resident, most of this is closed.
The modelo 149 has a deadline running from the start of the activity. Missing it is not curable by explaining that you meant to file. Family members elect separately and their bases have to stay below yours.
Modelo 151 for income and, where the thresholds are met, the wealth tax and the solidarity tax on the Spanish base. This is the window the whole plan exists to use.
Whether to leave before the regime ends, restructure while it still applies, or stay and accept the worldwide base. Each option needs a year of lead time, which is why we sell this as a separate engagement rather than an afterthought.
A year before the regime ends the arithmetic changes completely: your worldwide assets are about to enter the Spanish base. The options narrow as the date approaches, and two of the three need to be executed in the year before, not the year of.
Every figure in the calculator comes from a primary source we have written up separately, region by region. You can check our arithmetic before you hire us, which is the point of publishing it.
It was introduced for two years and then extended indefinitely by Real Decreto-ley 8/2023, pending a review of wealth taxation as part of the reform of regional financing. It applied in 2026 and the only change this year was to the annex of the form, by Orden HAC/652/2026. Planning on the assumption that it will disappear is a position, not a forecast, and we will not write an opinion that rests on it.
It did until 2022. Madrid relieved its wealth tax almost entirely, and then the solidarity tax arrived as a state tax that cannot be devolved and that allows a deduction only for wealth tax actually paid. If the region waives its tax, you pay the state instead. Madrid and five other regions have since restructured their relief around that, which is why the answer now depends on your specific numbers rather than on the region alone.
No, and that is the point of it. An article 93 taxpayer is taxed on Spanish-source income. Foreign dividends, interest and gains are outside the Spanish net during the regime. It also means you are not a treaty resident of Spain, so you cannot claim treaty relief as one, and the source country may tax you accordingly.
Since 2023, yes, on conditions. They must move with you or before the end of your first year under the regime, become Spanish resident, and the sum of their taxable bases must stay below yours. Their period is tied to yours. Where the wealth sits in the lower-earning spouse, this changes the answer materially and it is one of the first things we look at.
For electing into the regime, if you have been resident for more than the permitted period, yes. For everything else, no. Region, structure, the wealth tax exemptions for business assets and the year-seven question are all still live, and a surprising amount of value sits in them. We will tell you honestly if there is nothing worth doing.
A written document addressed to you, setting out the facts we relied on, the analysis, the numbers, the options with their consequences, and what is uncertain and why. It is the kind of document you can hand to a bank, a co-investor or another adviser. It is not a slide deck and it is not a recommendation to buy anything.