Jakie są moje obowiązki podatkowe jako autónomo w Hiszpanii?

Once you register as autónomo (alta RETA + Modelo 037 with AEAT) you owe quarterly IRPF (Modelo 130 — 20 % of net income) and quarterly IVA (Modelo 303 if your activity is VAT-able, exempt if your service is mainly for end consumers in regulated sectors). The bigger ticket is the Seguridad Social monthly cuota (€80 minimum first year under the 'tarifa plana' bracket, scaling up). We bundle the alta and the first three quarters of filings.

Can I get a NIE without first having a job offer?

Yes for EU citizens including Polish — the comunitario NIE is granted on the basis of any 'economic, professional or social interest' that includes property purchase, business setup, or simply intent to register as resident. Non-EU dependants (a Polish citizen's third-country spouse) need the family-reunification route or a separate immigration pathway.

How is my Polish-source pension taxed once I'm Spanish-resident?

Under the 1979 treaty Polish-source private pensions are taxed only in the residence state, so once you're Spanish-resident the Polish pension flows in without Polish withholding (a residency certificate stops the source tax). You declare it as IRPF here. Public-sector pensions follow the source-state rule and remain taxable in Poland, with Spain giving credit.

Do I need Modelo 720 if I keep accounts in Polish banks after moving?

Only if your foreign-asset holdings exceed €50 000 in any of the three categories (accounts · listed securities/funds · real estate). The accounts category is the one that catches Polish migrants most — a working professional's PLN/EUR savings can cross €50 000. The 720 has no direct tax (it's informational), but the penalties for non-filing are heavy.

Is the digital-nomad visa useful for Polish remote workers?

EU citizens including Polish don't need it for the right to live and work in Spain. The fiscal motivation is the only reason to apply: the 24 % flat IRPF on Spanish-source income up to €600 000 for 5 years (Ley 28/2022). Whether it beats the Polish flat-PIT alternatives depends on your specific income mix; the comparison is non-trivial because the Polish regime offers competing 8.5-12 % flat options for IT freelancers that often beat Spain.

Per land · Poland

Spansk skatt för Polish

Guiden för Polish: modelo 210, skatteombud, NIE och arv — av en auktoriserad colegiado på ditt språk.

Vad Polish fastighetsägare behöver veta

Polish presence in Spain skews toward working-age migrants in construction, hospitality and small business rather than retirees with second homes — closer to the British or Romanian profile than the German one. The 1979 treaty is dated but functional. The most common Polish-flavoured cases are: alta de autónomo (registering as self-employed), NIE for non-EU spouses or dependants of Polish-citizen workers, and IRNR for the smaller subset who do own Spanish property. As EU residents the favourable 19 % IRNR rate and full rental deductions apply.

Vanligaste tjänsterna för Polish

Skatteavtal mellan Spanien och Poland

In force since: 1979
Status: in force
Dividend cap: 15%
Interest cap: 0%

Avsnittet är informativt. Avtalets skattesatser och nedsättningar beror på inkomsttyp, hemvistintyg och inlämningsförfarande. I din deklaration tillämpar vi den faktiska avtalsskattesatsen.

Specifika frågor från Polish

Jakie są moje obowiązki podatkowe jako autónomo w Hiszpanii?: Once you register as autónomo (alta RETA + Modelo 037 with AEAT) you owe quarterly IRPF (Modelo 130 — 20 % of net income) and quarterly IVA (Modelo 303 if your activity is VAT-able, exempt if your service is mainly for end consumers in regulated sectors). The bigger ticket is the Seguridad Social monthly cuota (€80 minimum first year under the 'tarifa plana' bracket, scaling up). We bundle the alta and the first three quarters of filings.
Can I get a NIE without first having a job offer?: Yes for EU citizens including Polish — the comunitario NIE is granted on the basis of any 'economic, professional or social interest' that includes property purchase, business setup, or simply intent to register as resident. Non-EU dependants (a Polish citizen's third-country spouse) need the family-reunification route or a separate immigration pathway.
How is my Polish-source pension taxed once I'm Spanish-resident?: Under the 1979 treaty Polish-source private pensions are taxed only in the residence state, so once you're Spanish-resident the Polish pension flows in without Polish withholding (a residency certificate stops the source tax). You declare it as IRPF here. Public-sector pensions follow the source-state rule and remain taxable in Poland, with Spain giving credit.
Do I need Modelo 720 if I keep accounts in Polish banks after moving?: Only if your foreign-asset holdings exceed €50 000 in any of the three categories (accounts · listed securities/funds · real estate). The accounts category is the one that catches Polish migrants most — a working professional's PLN/EUR savings can cross €50 000. The 720 has no direct tax (it's informational), but the penalties for non-filing are heavy.
Is the digital-nomad visa useful for Polish remote workers?: EU citizens including Polish don't need it for the right to live and work in Spain. The fiscal motivation is the only reason to apply: the 24 % flat IRPF on Spanish-source income up to €600 000 for 5 years (Ley 28/2022). Whether it beats the Polish flat-PIT alternatives depends on your specific income mix; the comparison is non-trivial because the Polish regime offers competing 8.5-12 % flat options for IT freelancers that often beat Spain.

Senaste regeländringarna som påverkar dig

The 1979 treaty has been technically stable but is in early-stage protocol negotiation; if a 2026-2027 update lands, the most likely changes are (a) modernising the residency tie-breaker rule and (b) tightening the permanent-establishment clauses for digital businesses. Until then the current text governs. The CCAA-by-CCAA ISD treatment continues to favour Madrid/Andalucía heirs uniformly across nationalities.

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