New tax regime introduced in Andalucía

Not so long ago, Andalucía was not exactly associated with a low tax regime, but new initiatives from the autonomous region’s government are changing that, fast making it one of the most fiscally attractive parts of Spain.

It’s not every day that politicians live up to their campaign promises, but Juanma Moreno, the President of the Andalusian Government, has done just that, making good on a promise to reduce taxes. His first measure was to abolish wealth tax in Andalucia, making this the most fiscally attractive region in Spain after Madrid.

It feels like a new wind has been blowing through the halls of power in Seville, where the Andalusian government is based, ever since the centre-right Partido Popular (PP) took over after 45 years of socialist (PSOE) rule in the region. The result has been a notably more business-friendly approach that is particularly welcome in places such as Marbella.

Wealth tax abolished Juanma Moreno and his cabinet have therefore gone one step beyond lowering wealth tax, and have abolished it altogether, as part of a new series of measures designed to stimulate rather than inhibit economic growth. The €100 million lost in revenue is expected to be more than compensated by the influx of investors, businesses and High Net Worth residents into the region.

Summarised, the tax benefits so far introduced in Andalucía include:

0% wealth tax Negligible inheritance and gift tax for close family relatives – which can be of particular interest to UK citizens moving to Spain Investment income tax ranging between 19% and 26% (the latter for income above €200.000) Capital Gains Tax of 19%-26% Rental (buy to let) income capped at 20% – calculated after deducting all expenses, including mortgage interest Private pensions calculated as investment income, with income being the difference between the amount invested and the amount withdrawn – and taxed at as low as 2,5% Tax treaties to avoid double taxation

There are more tax reductions expected in the form of lowered earned and general income taxes, all of which makes Andalucía and areas such as Marbella an increasingly attractive option for HNW homebuyers. Andalucía may not quite be a tax haven, but it is more appealing to buyers, residents and investors than it has been for decades, and this is likely to make Marbella and the Costa del Sol even more sought-after.

Contact our team for a personal explanation of the implications of the new tax regime in Andalucía.

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