Moving from Spain to the UAE
The UAE has no personal income tax, while Spain's national Solidarity Tax on Large Fortunes remains relevant even where Madrid or Andalusia rebates regional wealth tax. The decision turns on genuine Spanish residence and the family balance sheet.
The Spanish wealth-tax trap
Spain's national solidarity tax is 1.7% on EUR 3–5.3M, 2.1% on EUR 5.3–10.7M and 3.5% above EUR 10.7M, with the stated EUR 700,000 plus EUR 300,000 residence exemptions. Madrid and Andalusia rebate regional wealth tax 100%, but the national solidarity tax still applies in full.
A move to a zero-personal-income-tax destination does not automatically solve that exposure if Spanish residence or Spanish-situs assets remain in scope.
The UAE side
The UAE has no personal income, capital-gains, dividend, wealth or inheritance tax. UAE domestic residence has alternative tests; the 90+ day route has additional nationality or permit and home or work conditions. Check the FTA guide and any treaty separately. The Golden Visa property route is AED 2,000,000.
Annual UAE business turnover exceeding AED 1,000,000 can bring a natural person into corporate tax; the standard 9% rate applies to taxable income above AED 375,000. Wages and qualifying personal investment income are excluded.
Spain's Golden Visa is not the answer
Spain's Golden Visa was abolished on 3 April 2025. If residence is being broken for tax purposes, the evidence is the relocation of the person's facts, not a replacement investment visa. Spain also has an exit-tax regime after residence for 10 of the last 15 years.
Before you move
- Madrid's 100% regional wealth-tax rebate does not cover the national solidarity tax.
- Spain's Golden Visa ended on 3 April 2025.
- Spanish exit tax applies after 10 of the last 15 years of residence.
Continue your research
Request a private assessment
Tax rates are only the first screen. Residency, ownership, treaty position and succession can change the outcome.
Request a private assessment