Sevilla Regional Fiscal Parameters
1. Regional Tax Scale Analysis for Sevilla (Andalusia)
Personal income tax in Spain is divided into a 50% state tranche and a 50% regional tranche set by the autonomous community (Andalusia). Standard tax residents in Sevilla face progressive IRPF rates that scale up to a maximum marginal rate of 47.0%.
By opting into the Beckham Law (Modelo 149), expats establishing residence in Sevilla replace this progressive regional scale with a flat 24% rate on active Spanish employment income up to €600,000.
2. Wealth Tax Bonification (100%) & Foreign Asset Immunity
For standard taxpayers, Andalusia enforces a regional Wealth Tax bonification rate of 100%. 100% Bonified (0% Wealth Tax liability) However, Beckham Law taxpayers in Sevilla enjoy statutory non-resident status, giving them 100% IMMUNITY from Spanish Wealth Tax (Impuesto sobre el Patrimonio) on all assets held outside Spain.