Reino Unido
Expat guide
From España

Expatriarse a Reino Unido desde España: guía fiscal 2026

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

Income tax

Variable

Capital gains

20 %

Corp tax

25 %

Crypto

20 %

Inheritance

0 %

VAT

20 %

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 Reino Unido?

Tax and practical advantages for a España resident relocating to Reino Unido.

Special expat regimes

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

Exit tax in Reino Unido

No exit tax

Sin exit tax formal pero regla de no-residencia temporal

Sin exit tax pero al volver al Reino Unido en 5 años, se gravan las ganancias.

Crypto asset taxation

Capital gains

20 %

Long-term

10 %

Crypto-to-crypto

Taxable

Reporting

Required

Impuesto sobre ganancias de capital: 10 % (tipo básico) o 20 % (tipo superior). Exención anual de £3.000.

Real estate and capital gains

Residente

28 %
Primary exemptRental: 20 %

18-28% CGT sobre inmuebles residenciales. Residencia principal exenta.

Legal structures for your business

1 legal structure available for doing business in Reino Unido.

1

Limited Company

Most common structure

IS 25 %Reduced 19 % Participation exemption

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