Francia
Expat guide
Desde España

Expatriarse a Francia desde España: guía fiscal 2026

Everything a España tax resident needs to know before relocating to Francia. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.

What you need to know as a España resident

Exit tax España

23 %threshold 4,000,000 EUR

Aplicable a residentes de 10+ años en los últimos 15.

Why expatriate to Francia?

Tax and practical advantages for a España resident relocating to Francia.

Special expat regimes

1 regime(s) available in Francia to optimize your taxes.

Exit tax in Francia

Exit tax applies

Rate

30 %

Threshold

800,000 EUR

Deferral

Available

Plusvalías latentes sobre valores

Aplazamiento automático del pago si transferencia a estado del EEE.

Crypto asset taxation

Capital gains

30 %

Long-term

30 %

Crypto-to-crypto

Exempt

Reporting

Required

Impuesto forfaitario del 30 % (PFU) sobre ganancias crypto al convertir a fiat. Intercambios crypto-crypto no gravados. Declaración obligatoria de cuentas en plataformas extranjeras.

Real estate and capital gains

Residente - Residencia principal

0 %
Primary exempt

Exención total residencia principal.

Residente - Residencia secundaria

36 %

30% PFU + recargo. Deducción desde año 6.

Legal structures for your business

3 legal structures available for doing business in Francia.

1

SRL (SARL)

Most common structure

IS 25 %Reduced 15 % Participation exemption
2

SAS/SASU

IS 25 %Reduced 15 % Participation exemption
3

Micro-empresa

IS 0 % Participation exemption

* Information for guidance for a España tax resident. Consult an international tax expert for your situation. Data 2026.