{"id":11001,"date":"2025-11-29T11:42:13","date_gmt":"2025-11-29T11:42:13","guid":{"rendered":"https:\/\/asesoriafenix.com\/what-is-the-exit-tax-in-spain\/"},"modified":"2026-03-11T09:37:46","modified_gmt":"2026-03-11T09:37:46","slug":"what-is-the-exit-tax-in-spain","status":"publish","type":"post","link":"https:\/\/asesoriafenix.com\/en\/what-is-the-exit-tax-in-spain\/","title":{"rendered":"What is the Exit Tax in Spain?<\/strong>"},"content":{"rendered":"\t\t
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Moving abroad seems to be an ideal solution for those looking for a quieter life or a better quality of life. However, if you are an entrepreneur, investor or someone with significant wealth, moving out of Spain could mean facing the dreaded Exit Tax<\/em>. This tax, created in 2015, has generated concern among those who, after years of work and accumulation of wealth, decide to change their tax residence to another country. <\/p>

In this article, we will explain what the Exit Tax in Spain<\/em> consists of, how it works, what requirements you must meet and how it affects those with significant shareholdings in companies. In addition, we will give you practical advice on how to handle this tax and what steps to take if you find yourself in this situation. <\/p>

What is the Exit Tax in Spain?<\/strong><\/h2>

The Exit Tax<\/em> is a tax that applies to individuals who decide to move their tax residence outside Spain and who meet certain wealth requirements. It was introduced in 2015 as part of the tax reforms, with the aim of preventing people who move abroad from avoiding taxes on the accumulated gains from their holdings in companies. <\/p>

This tax is triggered when a person decides to move to a country outside Spain after having been fiscally resident in the country for at least 10 of the last 15 years. In other words, it does not apply to those who have recently arrived in the country, but to those who have been establishing their tax residence in Spain for a considerable period. <\/p>

Who is affected by the Exit Tax?<\/strong><\/h3>

The Exit Tax<\/em> does not affect anyone who decides to relocate, but those with significant wealth, especially with respect to equity interests in companies. For this tax to be triggered, two main criteria must be met: tax residency and equity participation. <\/p>

  1. Tax Residency<\/strong>: For the Exit Tax<\/em> to apply, you must have been a tax resident in Spain for at least 10 of the last 15 years before moving.<\/li>
  2. Participation in Companies<\/strong>: The Exit Tax<\/em> mainly affects people who have important participations in companies. It applies when you have at least a 25% interest in a company whose total value exceeds 4 million euros, or if you have at least 1% in a listed company whose value exceeds 1 million euros. <\/li><\/ol>

    For example, if you have a 25% shareholding in a company valued at 20 million euros (i.e. a shareholding of 5 million euros), the Exit Tax<\/em> will be triggered when you move abroad. But if your stake in a 2 million euro company is only 25% (500,000 euros), the Exit Tax<\/em> will not apply. <\/p>

    Exit Tax Latent Gain Calculation<\/strong><\/h3>

    The Exit Tax<\/em> is based on the so-called “latent gain”, which is the increase in the value of the shares of a company from the time you acquired them until the time you move. This increase is considered a capital gain and is taxed as such. <\/p>

    The latent gain is calculated as follows:<\/p>