Spain


Introduction

Uniglo Financial can provide a comprehensive range of payroll services in Spain. The individual is treated as Self employed by Uniglo Financial and income is paid in the form of professional fees, allowances and expenses, the proportions depending on individual circumstances.

Immigration

If you are an EU national you do not need a work permit to work in Spain — you can enter the country as a tourist and register with the Spanish national employment office (Instituto Nacional de Empleo – INEM) to look for a job. You then have 90 days to find employment — you can obtain an extension after that date or leave Spain and re-enter for a further 90 days. Once you get a job, you will need your employment contract in order to apply for your residence permit.

Residents of countries outside the EU who wish to work in Spain must obtain a work permit. They must also obtain a visa before moving to work in Spain.
Work permits must be applied for at the Foreigners’ Office (Oficinas de Extranjeros) or to the provincial office of the Ministry of Labour (Delegación Provincial del Ministerio de Trabajo), if you are already in Spain. If you are not in a Spain, a work permit must be applied for at the Consular office of your home country.

Residency
Individuals will be regarded as tax residents:

  • if they spend more than 183 days in a calendar year in Spain
  • if their centre of vital interest ( economic interests, business or professional activities is in Spain)

Income Tax bands

  • 24.75% on income up to EUR 17,707,
  • 30% on income between EUR 17,707 and EUR 33,007,
  • 40% on income between EUR 33,007 and EUR 53,407,
  • 47% on income between EUR 53,407 and EUR 120,000,
  • 49% on income between EUR 120,000 and EUR 175,000,
  • 51% on income between EUR 175,000 and EUR 300,000,
  • 52% on income over 300,000

Social Security

As a self employed contractor you will pay approximately 29.8% of your earnings to Social Security, for a minimum monthly payment of around €250. You will make your contributions directly to the bank using payment slips provided by the Social Security office.

How much will I take home?

Please contact our Spanish specialist who will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the bounds of Spanish legislation.