Exit tax on shares if you were resident for at least 10 of the last 15 years and your holdings exceed 4M EUR, or a stake above 25% is worth more than 1M EUR. Spain treats them as sold the day you leave and taxes the gain on the savings scale, 30% above 300,000 EUR. Years under the Beckham regime do not count toward the 10.
| Gain accrued at departure | Exit charge at 30% | Kept after tax |
|---|---|---|
| $1M | $300K | $700K |
| $5M | $1.5M | $3.5M |
| $20M | $6M | $14M |
Flat application of the headline rate to the gain. Exemptions, thresholds, and the date of the sale change the figure.
Official source: Spanish Official Gazette (BOE). Checked against it on .
On election, notified to the tax agency, inside the EU or EEA, falling due only if you sell or move outside it within 10 years. Elsewhere it is due on departure, but on request it is deferred for a temporary move for work to any country that is not a tax haven, or for any reason to a treaty country with information exchange, and cancelled if you return within 5 years without selling. Tax already paid is refunded if you return without having sold.
Exit tax on shares if you were resident for at least 10 of the last 15 years and your holdings exceed 4M EUR, or a stake above 25% is worth more than 1M EUR.
Spain treats them as sold the day you leave and taxes the gain on the savings scale, 30% above 300,000 EUR. Years under the Beckham regime do not count toward the 10.
On election, notified to the tax agency, inside the EU or EEA, falling due only if you sell or move outside it within 10 years.
Elsewhere it is due on departure, but on request it is deferred for a temporary move for work to any country that is not a tax haven, or for any reason to a treaty country with information exchange, and cancelled if you return within 5 years without selling. Tax already paid is refunded if you return without having sold.
39 of the 100 addresses on the board levy no personal capital gains tax on listed securities, among them Abu Dhabi, Andorra la Vella, Anguilla, Athens, Bora Bora, Christophe Harbour.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Spain exit tax 2026: leaving Spain, the rate and the deferral, patrician.ch/exit-tax/spain/, October 2026.
Your own portfolio, on your own numbers: the exit tax calculator.
Where the same income keeps more once you have left: moving from Spain.
Further reading, by the Patrician.ch research desk: Retiring Abroad? The Exit Tax That Hits Your Portfolio Before You Sell, on The Good Life Journey.
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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.
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