Regions (comunidades autónomas): who decides what

Terms used

• IRPF — IRPF is Spain's personal income tax, partly set by the state and partly by each region.
• Patrimonio — Patrimonio is the annual net wealth tax on what you own, with rules that vary by region.
• Sucesiones y Donaciones — Sucesiones y Donaciones is the inheritance and gift tax, whose reductions and rates vary by region.
• Transmisiones Patrimoniales — Transmisiones Patrimoniales is the tax on transfers of property, such as resale purchases, with rates set by regions.
• Actos Jurídicos Documentados — Actos Jurídicos Documentados is a stamp duty on certain notarised documents, with rates set by regions.
• IGIC — IGIC is the Canary Islands' general indirect tax, used instead of VAT.

Key rules

• Immigration: Visas, residence permits and nationality are decided by the state, so they are the same in every region.
• Taxes: Your regional tax bill can differ a lot depending on where you live, especially for inheritance, wealth and property purchase taxes.
• Special tax regimes: The Basque Country and Navarre run their own tax systems, and the Canary Islands use IGIC instead of VAT.
• Rent caps: A region cannot cap rents on its own, because tenancy law is national.
• Ceuta and Melilla: They are autonomous cities with no law-making power, not regions.

The short answer

Spain has 17 autonomous communities, 2 autonomous cities (Ceuta and Melilla) and 50 provinces. Regions run health, education, housing and some taxes under their own statutes. The state keeps immigration, nationality and the core tax rules. That is why the same question can have different answers in Madrid, Catalonia or Andalusia.

Regions are not states in a federation

Each region has its own parliament, government and law-making powers, but only in the areas it has taken on. Regions do not hold sovereignty. They have no constitution of their own, no separate court system and no right to leave Spain. If the state and a region clash, the Constitutional Court decides, and state rules prevail.

What the state controls

These are the same everywhere in Spain:

• Immigration, foreigners, asylum and nationality. Your visa, residence permit and citizenship do not depend on the region.
• The general tax and finance system. VAT and corporate tax rates are not set by regions.
• Basic civil, criminal and labour law.
• Defence, foreign affairs and the administration of justice.

What regions control

Health. All 17 communities run their own hospitals, primary care and staff. The state sets the common benefits package and coordinates the system. In Ceuta and Melilla, a national body runs health care.

Education. Regions run schools and universities, including staff, centres, part of the curriculum and regional languages. The state sets the basic laws, the minimum curriculum and the recognition of qualifications.

Housing. Regions lead on housing policy: social housing, subsidies, planning, and rules such as deposits and registers. Tenancy law itself is national. A national housing law lets regions declare "stressed" rental zones. Regions cannot simply cap rents on their own: the Constitutional Court struck down Catalonia's own rent cap in 2022 because rent rules are civil law. Check your region's current position before relying on any rent limit.

Taxes. In the common-rule regions, the region sets the rates for its share of IRPF and adds or changes deductions within limits. It also has wide powers over Patrimonio, Sucesiones y Donaciones, and the rates of Transmisiones Patrimoniales and Actos Jurídicos Documentados. Regions can also create their own taxes if these do not duplicate state or local ones. These differences can change what you pay on buying a home, inheriting or holding wealth, so check the region's current rules before you choose where to live.

Why powers differ between regions

Each region's Statute of Autonomy sets its institutions and powers. Regions took different routes after 1978. Catalonia, the Basque Country, Galicia and Andalusia took the fast route. Others waited five years before taking on more powers. Later reforms have levelled most differences, but not all.

The biggest exceptions are the Basque Country and Navarre. They run their own tax systems (the foral regime), so the tax points above work differently there. The Canary Islands also use their own indirect tax, IGIC, instead of VAT. The comparison below sets out how common-rule regions and special regimes differ.

Ceuta and Melilla

Ceuta and Melilla are autonomous cities, not communities. They have an elected assembly and a mayor-president, plus some delegated powers such as planning, social services and education management. They cannot pass laws.

What to do

Before you commit to a town, check three things with the region's own offices: how its health and school systems work for newcomers, whether its taxes on property, inheritance and wealth suit you, and what its housing rules say. Your immigration paperwork follows national rules wherever you live.

Common-rule regions and special regimes compared

Advice from one region often cannot be copied to another. Most of Spain follows common rules, but the Basque Country and Navarre run their own taxes, the Canary Islands, Ceuta and Melilla have a different sales tax, and six regions have a second official language.

The groups at a glance

Basque Country and Navarre: their own tax systems

These two territories collect most taxes themselves and set their own rules for income tax, corporate tax and wealth tax. They then pay the State a contribution for the State services they do not run. Some taxes, such as customs duties, still follow State rules.

For you, this means:

• You are assigned to a regime by where you live. Residents file with the foral authority, using its platform and its campaign dates.
• If you are not resident but own property or earn income there, you deal with the foral authority for that territory.
• IVA rates are the same as in the rest of Spain.
• A tax guide, calculator or forum answer written for Madrid or Andalusia can give the wrong rate, deduction or form here.

Foral rates and forms change yearly, so check the relevant Hacienda Foral before you file.

Canary Islands, Ceuta and Melilla: a different sales tax

If you set up a business, invoice clients or buy goods there, you will meet IGIC (Canary Islands) or IPSI (Ceuta and Melilla) where the rest of Spain has IVA. Do not assume IVA rules or rates apply.

Co-official languages: what changes in daily life

In regions with a second official language, you can deal with the administration in either Spanish or the regional language. You get the reply in the language you choose.

Schools are where this matters most for families:

• In public and subsidised schools, teaching follows regional language models.
• In Catalonia, Galicia and the Balearic Islands, the regional language is the main or a major teaching language alongside Spanish. Court rulings and new rules keep changing the proportions.
• In the Basque Country, families choose between model A (Spanish, with Basque as a subject), model B (both languages) and model D (mostly Basque).
• The Valencian Community uses a plurilingual programme.
• Foreign families usually get support or exemptions in the first years, but children generally end up learning the regional language.
• Private and international schools may use other arrangements.

School language rules vary by region and change with court rulings and new regional decrees, so ask the school or the regional education office before you choose.

How to use this

Before you follow any tip on tax or schooling, check that it was written for the region where you will live. If it was not, confirm it with the regional tax office or education office first.

Frequently asked questions

Are Spain's regions like states in a federation?

No, Spain's regions are not like federal states, because they hold no sovereignty of their own.

Why do the Basque Country and Navarre have different taxes?

The Basque Country and Navarre run their own tax systems, known as the foral regime, which is a historic exception. Other regions only set rates and deductions on taxes the state has handed to them. The Canary Islands also use their own indirect tax, IGIC, instead of VAT, so check which system applies where you live.

Can a region cap rents on its own?

No, a region cannot freely cap rents, because rent rules are part of civil law, which belongs to the state. The Constitutional Court struck down Catalonia's 2020 rent cap law in 2022 for this reason. Regions can still declare stressed-market zones under the national Housing Law, so ask your region's housing department whether your area is one.

Are Ceuta and Melilla regions too?

No, Ceuta and Melilla are autonomous cities, not autonomous communities. They have an elected assembly and a mayor-president, but they cannot pass laws. Their health care is run by a national body called INGESA, not by a regional health service.