How we check our figures

Tax figures that are wrong are worse than none. Here is every source the calculators use, when we last checked it, and what we couldn't confirm.

The rules we follow

Official sources only for rates, bands and thresholds: the BOE, the Seguridad Social, the Agencia Tributaria, the Ministerio de Hacienda, regional governments, and GOV.UK for UK figures.
Gaps are shown, not filled. If we can't confirm something officially, the calculator says so and it's listed below.
Re-checked every January, and whenever a new law changes a table mid-year.
Tested. Each calculator's maths has automated tests with examples worked out by hand.
Estimates, not advice. The calculators apply published rules to your numbers. Your situation may involve details they don't cover.

Every source, and when we checked it

Figures	Used by	Official sources	Last checked
Autónomo social security bands and rates partly unverified	Autónomo social security, Employee or autónomo?	Seguridad Social — Bases y tipos de cotización 2026, Régimen Especial de Trabajadores Autónomos (Orden PJC/297/2026, de 30 de marzo)	16 October 2026
Employee social security, state and regional income tax	Salary: gross to net, Employee or autónomo?, Beckham law comparison, UK pension taxed in Spain	Orden PJC/297/2026 (social security 2026) Ley 35/2006 del IRPF (consolidated) Ministerio de Hacienda - Tributación Autonómica. Medidas 2026, Capítulo I	16 October 2026
Income tax rules for autónomos	Employee or autónomo?	Reglamento del IRPF (Real Decreto 439/2007), art. 30.2ª, wording from Real Decreto 633/2015; the 7% rate in Disposición adicional 56ª LIRPF applied to 2023 only Ley 35/2006 del IRPF, art. 32	16 October 2026
Property purchase taxes, notary and registry fees	Property purchase costs	Ministerio de Hacienda, Secretaría General de Financiación Autonómica y Local, 'Tributación Autonómica. Medidas 2026', Capítulo IV (Resumen de medidas vigentes en tributos cedidos, ITP y AJD pp. 341-461), actualizado a 23 de septiembre de 2026 Real Decreto 1426/1989, Arancel de los Notarios, Anexo I Número 2 and Anexo II (consolidated, wording by RD 1612/2011); RDL 8/2010 DA 8ª; RDL 6/2000 art. 35 Real Decreto 1427/1989, Arancel de los Registradores de la Propiedad, Anexo I Números 1-4 (consolidated, wording by RD 1612/2011); RDL 8/2010 DA 8ª; RDL 6/2000 art. 36	16 October 2026
Beckham law (special regime for workers moving to Spain)	Beckham law comparison	Ley 35/2006 del IRPF, art. 93.2.e).1º (wording from Ley 28/2022) Texto refundido de la Ley del IRNR (RDLeg 5/2004), art. 24.1, applied through LIRPF art. 93.2 and RIRPF art. 114 Reglamento del IRPF (Real Decreto 439/2007), art. 116.1.a)	16 October 2026
UK pensions under the UK–Spain tax treaty, age allowances, State Pension rates partly unverified	UK pension taxed in Spain	UK–Spain double taxation convention (BOE 2014) GOV.UK (DWP) 'Benefit and pension rates 2026 to 2027': new State Pension full rate 230.25 -> 241.30; Category A or B basic pension 176.45 -> 184.90 European Central Bank reference rate via the Frankfurter API (api.frankfurter.dev)	16 October 2026
UK income tax 2026/27 (government pensions)	UK pension taxed in Spain	HMRC: Income Tax rates and allowances, current and past GOV.UK: Tax on your UK income if you live abroad (Personal Allowance)	17 October 2026
Mortgage costs (who pays what) and early-repayment limits	Mortgage calculator, Guide: getting a mortgage	Ley 5/2019, art. 23 (consolidated version in force from 29-12-2023) Real Decreto Legislativo 1/1993 (TRLITPAJD), art. 29, as amended by Real Decreto-ley 17/2018 Real Decreto-ley 19/2022, disposición adicional primera, as amended by Real Decreto-ley 8/2023, art. 1: suspension not in force (ended 31 December 2024) Banco de España, Portal del Cliente Bancario: official mortgage reference rates (Euribor), table for 2026	17 October 2026
Work rights, job services and qualifications	Guide: finding a job in Spain	EURES: living and working conditions in Spain SEPE (Servicio Público de Empleo Estatal): job offers Empléate, the public job-offer portal Ministerio de Educación: Auxiliares de conversación extranjeros en España, call 2026-2027 Ministerio de Ciencia, Innovación y Universidades: recognising a foreign university degree (RD 889/2022) Ministerio de Educación: homologación of foreign non-university qualifications Your Europe (European Commission): working abroad Policía Nacional: registration certificate for EU citizens Real Decreto 1155/2024, Reglamento de extranjería (BOE, consolidated) Ministerio de Inclusión, Hoja 12: residence and work permit as an employee GOV.UK: Living in Spain (working in Spain) GOV.UK: Travel to Spain for work Ley 14/2013, art. 74 bis: international teleworkers (BOE, consolidated) Ministerio de Inclusión, Unidad de Grandes Empresas: teleworkers Ministerio de Inclusión, Unidad de Grandes Empresas: digital nomad FAQs (PDF, English)	17 October 2026
Health insurance requirements for residence visas	Guide: health insurance for a visa	Consulado General de España en Londres: non-working (non-lucrative) residence visa Consulado General de España en Edimburgo: non-working (non-lucrative) residence visa Ministerio de Inclusión, Hoja 6: autorización inicial de residencia temporal no lucrativa (RD 1155/2024) Consulado General de España en Londres: digital nomad visa Ministerio de Inclusión, Unidad de Grandes Empresas: teleworker applications, documents (PDF) Ministerio de Inclusión, Unidad de Grandes Empresas: digital nomad FAQs (PDF) GOV.UK: Healthcare for UK nationals living in Spain (last updated 27 July 2022) DGSFP: public register of authorised insurers	17 October 2026
Bank accounts, the basic payment account and EU IBANs	Guide: opening a bank account	Real Decreto-ley 19/2017, de cuentas de pago básicas (BOE, consolidated) Orden ECE/228/2019, basic payment account fees (BOE, consolidated) Banco de España: basic payment account, who can request one Banco de España: free basic account for people in a vulnerable situation Banco de España: what to bring to open an account (blog, 2021) Banco de España: banks can't refuse an account on grounds such as nationality (blog) Consulado General de España en Londres: Número de Identidad de Extranjero (NIE) Real Decreto 1155/2024, Reglamento de extranjería, art. 205: NIE and resident/non-resident certificates (BOE, consolidated) Regulation (EU) No 260/2012 (SEPA), art. 9 (EUR-Lex) European Commission: IBAN discrimination Banco de España: IBAN discrimination, what to do (blog, 2025) Banco de España: how to make a complaint Banco de España: international transfers, what to look out for (blog, 2022) Ley 10/2010, art. 34: declaring cash (BOE, consolidated) GOV.UK: Take cash in and out of the UK GOV.UK: State Pension if you retire abroad, how to claim	17 October 2026
Buying a home: agents, checks, arras, the 3% withholding and non-resident tax	Guide: finding and buying a property	Real Decreto 390/2021, energy performance certificates, art. 15.2 (BOE, consolidated) Llei 18/2007 del dret a l'habitatge (Catalonia), arts. 55-56 (BOE, consolidated) Generalitat de Catalunya: Register of real estate agents of Catalonia (Decret 12/2010) Registradores de España: online land registry extract (nota simple) Sede Electrónica del Catastro: find a cadastral reference Sede Electrónica del Catastro: reference value (valor de referencia) Real Decreto Legislativo 1/1993, transfer tax (ITP y AJD), art. 10.2 (BOE, consolidated) Ley 49/1960 de Propiedad Horizontal, art. 9.1.e (BOE, consolidated) Real Decreto Legislativo 2/2004, local taxes (IBI), arts. 64-65 (BOE, consolidated) Ley 38/1999 de Ordenación de la Edificación, art. 19 and disposiciones adicionales 1ª-2ª (BOE, consolidated) Código Civil, art. 1454 (BOE, consolidated) Real Decreto Legislativo 5/2004, non-residents' income tax (IRNR), arts. 24.5 and 25 (BOE, consolidated) Agencia Tributaria: forms and deadlines for IRNR withholdings (Modelo 211) Agencia Tributaria: the buyer's withholding when buying from a non-resident Ley 35/2006 del IRPF, art. 85.1 and DA 55, version in force on 2 October 2026 (BOE) Agencia Tributaria: imputed income from an urban property for your own use (non-residents) Agencia Tributaria: Modelo 210, form and filing periods Agencia Tributaria: consequences of Brexit for non-residents' income tax Ley Orgánica 1/2025, disposición final vigesimoprimera (BOE) Ley 14/2013, arts. 63-67, investor residence, without content since 3 April 2025 (BOE, consolidated)	17 October 2026
NIE: who can apply, where, forms and fees partly unverified	Guide: getting your NIE	Real Decreto 1155/2024, Reglamento de extranjería, art. 205: NIE and resident/non-resident certificates (BOE, consolidated) Consulado General de España en Londres: Número de Identidad de Extranjero (NIE) Policía Nacional: Asignación de NIE a instancia de interesado (form EX-15) Policía Nacional: Certificado de registro de ciudadano de la Unión Europea (form EX-18) Policía Nacional: Tasas de extranjería Policía Nacional: Tasa modelo 790 código 012, online payment form Administraciones Públicas: Cita previa de extranjería Real Decreto 240/2007, EU citizens' entry, free movement and residence, art. 7 (BOE, consolidated) Banco de España: what to bring to open an account (blog, 2021)	17 October 2026

What we couldn't verify

Exact first-year flat-rate amount including the MEI surcharge (Autónomo social security, Employee or autónomo?)
That UK private and workplace pensions count as work income in Spain (UK pension taxed in Spain)
That booking a cita previa is free of charge (the official appointment page doesn't say) (Guide: getting your NIE)
Which option to pick on the booking service for a NIE, and whether every office needs an appointment for one (the police NIE page doesn't mention appointments; the booking service itself refuses automated requests) (Guide: getting your NIE)
Whether a police office or foreigners' office in Spain accepts an application from a representative with a power of attorney (art. 205 says you apply personally; only the London consulate page describes a representative) (Guide: getting your NIE)
The full list of documents a police office in Spain asks for beyond form EX-15 and proof of paying the fee (Guide: getting your NIE)
That notaries and the tax office ask for a NIE, for example for Modelo 210 (we found no official page that says so) (Guide: getting your NIE)

Corrections

No published figure has needed correcting yet. When one does, it will be listed here with the date and what changed.

Spotted something wrong? Tell us at [email protected]. We aim to check every report within a week.

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