Tax Guide · 2026
Forex Tax in Spain 2026
Capital gains, CFDs and spread betting — how Spain taxes forex profits in 2026, the headline rate of 19-28% (progressive savings tax), filing deadlines, and loss-offset rules enforced by Agencia Tributaria (AEAT).
Spain Forex Tax Rates 2026
The brackets, rates and thresholds that apply to forex and CFD profits in Spain for the 2026 tax year.
| Income Tier | Tax Rate | Threshold | Notes |
|---|---|---|---|
| Up to EUR 6,000 | 19% | First band | Savings base |
| EUR 6,001 - 50,000 | 21% | Second band | Progressive |
| EUR 50,001 - 200,000 | 23% | Third band | Progressive |
| EUR 200,001 - 300,000 | 27% | Fourth band | Progressive |
| Above EUR 300,000 | 28% | Top band | Top savings rate |
Source: Agencia Tributaria (AEAT). Rates apply to the 2026 tax year and are subject to change in national budget updates.
Key things Spain forex traders need to know
1. Who administers forex tax in Spain
The Agencia Tributaria (AEAT) is the primary authority responsible for collecting forex and CFD capital-gains tax in Spain. Filings are made annually on Modelo 100 (Declaracion IRPF) with the deadline falling on Early April to end of June (Renta). All records — broker statements, trade ledgers, and proof of any foreign withholding — should be retained for the statutory minimum period (typically 5-7 years).
2. How forex is classified versus CFDs
Forex and CFD gains are ganancias y perdidas patrimoniales integrated into the savings income base of the IRPF, not the general employment income base.
3. Spread betting status in Spain
Spread betting is not widely available to Spanish retail clients. The CNMV treats it as a financial derivative under MiFID II, so it follows the same rules as CFD trading rather than being classified as gambling.
4. Cryptocurrency treatment
Cryptocurrency disposals are also ganancias patrimoniales taxed on the same 19%-28% savings scale. Modelo 721 must declare crypto held abroad above EUR 50,000 equivalent.
5. Professional-trader reclassification
If trading constitutes an actividad economica, profits move from the savings base into the general income base with rates up to ~47% (combining national and autonomous community surcharges).
Go deeper: full Spain tax guide
This page is the 2026 headline summary. For an in-depth walkthrough including software recommendations, record-keeping checklists, and foreign-broker declaration workflows, visit the full deep dive.
Read the full Spain tax deep diveFrequently Asked Questions
How much tax do I pay on forex profits in Spain?
Do I need to declare foreign-broker profits in Spain?
Is spread betting tax-free in Spain?
What happens if I am classified as a professional trader in Spain?
Reviewed by
Daniel FerrettiRegulatory Affairs Editor · EU Financial Regulation Specialist
10+ years of experience · 28 articles
- LLM International Financial Law, University of Luxembourg
- Former CySEC Compliance Officer
CFD Risk Warning
CFDs are complex instruments and come with a high risk of losing money rapidly due to leverage. Between 74-89% of retail investor accounts lose money when trading CFDs. You should consider whether you understand how CFDs work and whether you can afford to take the high risk of losing your money.
This website is for informational purposes only. The content does not constitute investment advice. Trading leveraged products carries a high level of risk and may not be suitable for all investors. Past performance is not indicative of future results. EU retail leverage limits apply (ESMA): up to 30:1 on major FX pairs, 20:1 on minor FX, 20:1 on major indices, 10:1 on commodities, 5:1 on equities, 2:1 on crypto.
This page is for informational purposes only and does not constitute tax advice. Tax rules change frequently and depend on personal circumstances — consult a qualified local tax adviser before making decisions about your forex or CFD trading activity.