Spain Wealth Tax and Solidarity Tax 2026 for Expats: Catalonia Rates

If you live in Barcelona, Spain's wealth tax charges you on your net worldwide wealth above 500,000 euros in 2026, at Catalan rates from 0.21 to 2.75 per cent, and a separate state solidarity tax adds 1.7 to 3.5 per cent on net wealth above 3 million euros, with the regional wealth tax you pay credited against it. Non-residents, and expats under the Beckham law, are taxed only on assets located in Spain. This guide explains who pays, the state and Catalan figures, how the solidarity tax interacts with them, how the exemptions differ for residents and non-residents, and the 2026 filing windows. Almost every source is an adviser's guide, so use the figures to frame your questions and confirm them with the tax agency, the Generalitat and a tax adviser. This is general information, not tax advice.

Who pays Spain's wealth tax, and what is exempt?

Tax residents are liable on worldwide net wealth, and non-residents only on assets in Spain. The guide Guía Fiscal (updated 2 August 2026) says the state's subsidiary minimum exemption is 700,000 euros where a region has not set its own, that a main home is exempt up to 300,000 euros, and that companies do not pay. Pellicer & Heredia (June 2026) says residents are potentially taxed on worldwide wealth and non-residents generally only on assets and rights located or exercisable in Spain.

• Tax-free minimum: 700,000 euros under the state default, but 500,000 euros in Catalonia (Guía Fiscal, Pellicer & Heredia).
• Main home: exempt up to 300,000 euros, for the habitual residence of a Spanish tax resident (Guía Fiscal, Pellicer & Heredia). CostaLuz Lawyers says non-residents do not get this exemption.
• Duty to file: you must file Modelo 714 if tax is due after regional rules, or if gross assets at 31 December exceed 2 million euros, even if you owe nothing (Guía Fiscal, Pellicer & Heredia).
• Debts: they reduce the base only when linked to the assets and properly documented (Pellicer & Heredia).

What are the Catalan wealth tax rates in 2026?

Catalonia has its own scale, from 0.21 to 2.75 per cent, plus a 3.48 per cent bracket above 20 million euros. Guía Fiscal says Catalonia sets a 500,000 euro minimum, applies no general bonus so residents pay the full regional tax, and ties the top bracket to the solidarity tax while that remains in force. Pellicer & Heredia also gives a maximum rate of up to 3.48 per cent and the same 500,000 euro threshold, while CostaLuz lists Catalonia at 0.21 to 2.75 per cent and elsewhere says up to 3.5 per cent, so sources vary on the top rate.

For comparison, Guía Fiscal gives the state default scale in eight brackets: 0.2 per cent up to 167,129 euros, 0.3 per cent up to 334,252, 0.5 per cent up to 668,499, 0.9 per cent up to 1,336,999, 1.3 per cent up to 2,673,999, 1.7 per cent up to 5,347,998, 2.1 per cent up to 10,695,996 and 3.5 per cent above. Some regions, such as Madrid and Andalusia, apply large bonuses, which is why the same wealth can be taxed very differently depending on where you are resident.

What is the solidarity tax on large fortunes?

It is a state tax on net wealth above 3 million euros, at 1.7, 2.1 and 3.5 per cent. The wealth manager PCC Wealth (20 April 2026) gives the brackets as 1.7 per cent from 3,000,001 to 5,347,998 euros, 2.1 per cent from 5,347,999 to 10,695,996 euros and 3.5 per cent above that, assessed on net wealth at 31 December. Regional wealth tax paid is credited against it, so where a region gives a full bonus, as Madrid and Andalusia do, the full amount is payable.

• Residents get the 700,000 euro general exemption and the 300,000 euro main-home exemption, so an owner-occupier effectively starts paying above about 4 million euros (PCC Wealth).
• Non-residents get neither exemption, and are liable only on Spanish assets above 3 million euros (PCC Wealth).
• Catalonia: PCC Wealth says the Catalan wealth tax offsets the solidarity tax in most cases.
• Filing: Modelo 718, generally in July of the year after the tax accrues (Pellicer & Heredia, which says to check the agency's calendar).

Advisers describe the solidarity tax as introduced in 2022 as a temporary measure and since extended, and CostaLuz says it was extended through 2026, but none cites the legal instrument, so confirm its current status and any change to Modelo 718 with the tax agency.

Does the Beckham law change how wealth tax applies?

Yes: while the regime applies you are taxed as a non-resident, so wealth tax is limited to assets in Spain. Guía Fiscal says expats under the Beckham regime are taxed as non-residents while it applies, and PCC Wealth says their liability for the solidarity tax is limited to Spanish assets. Lawants (26 August 2026) says foreign assets are outside Spanish wealth tax during the regime and that the overseas-asset declaration, Modelo 720, is generally not required, while worldwide income, wealth tax and reporting can come into scope after year six. Read our Beckham law guide for the qualifying rules, and note that the regime does not remove the tax on assets located in Spain.

When do I file Modelo 714 and Modelo 718?

For 2025 wealth, Modelo 714 was due between 8 April and 30 June 2026, filed electronically, with direct-debit payment filed by 25 June. Guía Fiscal and Pellicer & Heredia both give those dates. Guía Fiscal adds that late filing triggers surcharges of 1 per cent plus 1 per cent for each full month of delay, up to 15 per cent plus interest.

• Modelo 714 (wealth tax): April to June each year, for wealth at 31 December of the previous year.
• Modelo 718 (solidarity tax): generally July of the following year.
• Modelo 720 (foreign assets): a separate information return for residents with foreign assets above reporting thresholds, with its own deadline (Pellicer & Heredia).

Where do I get help, and what should I ask?

A tax adviser can model your exposure by region and residence status. Ask whether you will be resident in Catalonia on 31 December, how your home and business assets are valued, which exemptions apply to you, how the solidarity tax credit works in your case, and whether any regional bonus or recent ruling changes the result. One firm, CostaLuz, cites 2025 Supreme Court rulings extending an income-and-wealth-tax cap to non-residents, which is a reminder that this area moves, so ask your adviser to confirm the position at the date you file.

For the wider picture on managing assets as an expat, see our guide to financial advisers and wealth managers in Spain, and for property purchase taxes see buying property in Barcelona. You can also browse English-speaking tax advisors below.

Looking for an English-speaking tax advisor in Barcelona? Browse by area: All of Barcelona, or by area: Eixample, Poblenou, Sarrià-Sant Gervasi, Les Corts, Diagonal Mar & Vila Olímpica, Gràcia, El Born & Barri Gòtic and Sants.