There is no Spain–Mauritius tax treaty, neither signed nor initialled: each country applies its domestic law, and no rule breaks a tie in the event of dual residence
International Taxation & Mauritius
Tax guide Spain ↔ Mauritius
There is no tax treaty between Spain and Mauritius: tax residence, leaving Spain, property, wealth, retirement and inheritance, tax by tax.
Spanish and Mauritian law in force in 2026, read from the official texts: for a move to Mauritius as well as for a purchase from Spain.
Leaving is not enough:
you have to prove it
you have to prove it
The essentials
Four rules to know before leaving or buying.
Mauritius appeared on the Spanish list of tax havens until the 2023 income tax year; it has not been a non-cooperative jurisdiction since 2024
Leaving Spain with more than €4 million of securities, or more than 25% of a company in which your shares are worth over €1 million, triggers the exit tax under article 95 bis
A property kept in Spain remains taxed there: 24% on gross rent, 19% on the capital gain, wealth tax and solidarity tax above the thresholds
01 In brief
Who taxes what between Spain and Mauritius?
Without a treaty, each country applies its own law. Profile A: you leave Spain to settle in Mauritius. Profile B: you remain a Spanish tax resident and invest in Mauritius.
Profile A — you have become a resident of Mauritius
| Income or asset | Spanish law | Mauritian law | Double taxation? | Relief |
|---|---|---|---|---|
| Salary | Taxed in Spain only for work performed in Spain | Taxed: work done in Mauritius | No, if the work is done in Mauritius | — |
| Spanish company | Corporate tax of 25%; dividends and capital gain on shares at 19% | Dividends taxed if received in Mauritius; no tax on an individual’s capital gain | Yes, on dividends remitted | Mauritian credit for Spanish tax (ITA, s. 77) |
| Spanish dividends | 19% | Taxed if received in Mauritius | Yes, if remitted | ITA, s. 77 |
| Spanish interest | 19%; Spanish government debt exempt | Taxed if received in Mauritius | Yes, if remitted | ITA, s. 77 |
| Spanish pension | 8%, 30% or 40% depending on the annual amount | Taxed if received in Mauritius | Yes | ITA, s. 77 |
| Rent from a Spanish property | 24% on gross rent, with no deduction for expenses | Taxed if received in Mauritius | Yes, if remitted | ITA, s. 77 |
| Sale of a Spanish apartment | 19% on the capital gain, 3% withholding on the price, municipal capital gains tax | No tax on an individual’s capital gain; the price remitted is capital | No | 3% withholding credited against the Spanish tax due |
| Mauritian villa | Nothing | 5% registration duty on purchase; no wealth tax | No | — |
| Mauritian rent | Nothing | Mauritian tax scale | No | — |
| Sale of the Mauritian property | Nothing | No capital gains tax; 5% transfer tax paid by the seller | No | — |
| Wealth | Wealth tax and solidarity tax on assets located in Spain only | No wealth tax | No | Wealth tax paid is deducted from the solidarity tax |
| Inheritance | Duties payable by each heir resident in Spain on everything received; by others on Spanish assets | No general tax; registration or transfer duties possible on a property | Possible | Spanish deduction for a similar foreign tax (ISD, art. 23) |
Profile B — you remain a Spanish resident and invest in Mauritius
| Income or asset | Spanish law | Mauritian law | Double taxation? | Relief |
|---|---|---|---|---|
| Purchase of a villa | Declaration on Modelo 720 above €50,000 | 5% registration duty; residence permit from USD 375,000 under a scheme | No | The registration duty is not creditable |
| Mauritian rent | Taxed to income tax, worldwide income | Mauritian scale; 10% withholding if the tenant is not an individual | Yes | Spanish deduction for Mauritian tax (IRPF, art. 80) |
| Sale of the villa | Capital gain taxed at 19% to 30% | No capital gains tax; 5% transfer tax | No | Transfer tax and costs deducted from the sale price (IRPF, art. 35.2) |
| Dividends from a Mauritian company | 19% to 30%; tax transparency possible | No withholding | No | — |
| Interest from a Mauritian account | 19% to 30%; account declared on Modelo 720 above €50,000 | Exempt for a non-resident if paid by a licensed bank | No | — |
| Value of the villa | Included in wealth tax and solidarity tax | No wealth tax | No | — |
| Inheritance | Duties payable by heirs resident in Spain, villa included | No general tax; duties possible on the property | Possible | ISD, art. 23, if the Mauritian tax is similar |
02 Tax relationship
Is there a tax treaty between Spain and Mauritius?
No. As at 2 October 2026, no double taxation treaty is in force, signed or initialled between Spain and Mauritius. The MRA lists a treaty as “under negotiation”; the Spanish Ministry of Finance does not mention it. The two countries do, however, cooperate through exchange of information, on request and automatic.
| Instrument | Position | Source |
|---|---|---|
| Double taxation treaty | None: Spain is among the 19 treaties “under negotiation” on the MRA list; Mauritius does not appear among the 103 treaties initialled by Spain, 99 of them in force | MRA; Hacienda |
| Multilateral Convention on Mutual Administrative Assistance | In force for Spain since 1 January 2013 (amended version), for Mauritius since 1 December 2015 | OECD |
| Automatic exchange (CRS) | Spain appears on the MRA list of reportable jurisdictions (no. 135) | MRA |
| Inheritance tax treaty | None | Hacienda |
What the absence of a treaty changes
No rule breaks a tie in the event of dual residence, no Spanish withholding rate is reduced, no pension is allocated to a single country, no capital gain is reserved to the State of residence, and there is no mutual agreement procedure between the two administrations.
What it does not change
The absence of a treaty is not the absence of any tax credit. Spain deducts foreign income tax for its residents (IRPF, art. 80) and similar foreign inheritance tax (ISD, art. 23); Mauritius grants a credit for foreign tax paid (ITA, s. 77). Each tax must be checked (section 06).
A negotiation is not a text
Until a treaty is signed, ratified and in force, nothing applies in advance. We will update this page if a text is published.
03 Non-cooperative jurisdiction
Is Mauritius a tax haven for Spain?
Not any more. Mauritius appeared on the Spanish list of tax havens of 1991, at number 26, up to and including the 2023 income tax year. The list of non-cooperative jurisdictions that replaced it, in force since 11 February 2023 and amended in June 2026, does not mention it. The history still matters for earlier departures.
| Period | Status of Mauritius | Text |
|---|---|---|
| From 1991 to the 2023 income tax year inclusive | Listed as a tax haven, for lack of an information exchange agreement or treaty with Spain | RD 1080/1991, art. 1, no. 26 |
| Since 11 February 2023 | Absent from the new list of 24 non-cooperative jurisdictions; for taxes with an annual period, the old list continues to apply to the current period | Orden HFP/115/2023 and its transitional provision |
| From the 2024 income tax year | Is not a non-cooperative jurisdiction | Orden HFP/115/2023 |
| Since 28 June 2026 | Still absent, after the update that removes six jurisdictions and adds Russia | Orden HAC/649/2026 |
| Rule | Effect when Mauritius was listed | Today |
|---|---|---|
| “Quarantine” of Spanish nationals (IRPF, art. 8.2) | A Spaniard settled in Mauritius remained a Spanish taxpayer in the year of departure and the four following years | Does not apply to a departure in 2024 or later |
| Proof of the 183 days (art. 9.1.a) | The administration could require proof of 183 days spent in Mauritius | General residence rule only |
| Tax transparency (art. 91.12) | Unfavourable presumptions for a Mauritian company | Ordinary rules of article 91 (section 15) |
| Exit tax (art. 95 bis, 4 and 7) | No deferral of payment to Mauritius | Deferral possible in the cases provided for (section 07) |
| Special 3% levy (TRLIRNR, art. 40 to 45) | A Mauritian company owning a property in Spain paid 3% a year of its cadastral value, unless exempt | No longer targets a Mauritian company |
You left between 2019 and 2023
A Spanish national may have entered the “quarantine” of article 8.2. No text read settles what happens to it after Mauritius left the list: case-by-case analysis, with a Spanish tax adviser.
No shortcut
No longer being listed does not make a departure effective: the Spanish residence criteria apply in full (sections 04 and 05).
Do not confuse the lists
The Spanish list is not the same as the European Union’s or any other country’s.
04 Tax residence
When do you cease to be a Spanish tax resident?
You remain a Spanish resident if you spend more than 183 days in Spain in the calendar year, OR if the centre of your activities or economic interests remains there. The two criteria are alternatives: spending fewer than 183 days in Spain is not enough. Mauritius makes you a resident from 183 days of presence.
Counting days in Mauritius →| Criterion | Spain | Mauritius |
|---|---|---|
| Presence | More than 183 days in the calendar year; sporadic absences count as days in Spain, unless you prove your tax residence in another country | 183 days in the income year, or 270 days over that year and the two preceding ones |
| Economic interests | The main core or base of your activities or economic interests in Spain, directly or indirectly | — |
| Family | Presumption of residence if your non-separated spouse and dependent minor children reside in Spain, unless proved otherwise | — |
| Domicile | — | Domicile in Mauritius, unless permanent residence abroad |
| Period | Calendar year, with no split year: you are resident or not for the whole year | Income year from 1 July to 30 June |
The year of departure
The Spanish text has no split year. If you exceed 183 days in Spain in the year of departure, or if your economic interests remain there, you are a Spanish resident for the whole year, Mauritian income included. Income awaiting allocation is attached to the last year declared in Spain (IRPF, art. 14.3).
Interests and family
A company managed from Spain, or most of your income or wealth in Spain, may be enough to keep you resident, even with 300 days spent in Mauritius: this criterion is judged on the facts, and a Mauritian certificate is not enough to rule it out. If your spouse and minor children remain in Spain, the administration presumes you are a Spanish resident; it is for you to prove otherwise.
Your residence in Mauritius
Buying or renting your home and obtaining the accompanying permit: Westimmo organises these steps with you, with supporting documents. Residence permits →
05 Dual residence
Can you be a tax resident of both countries at once?
Yes. Without a treaty, no rule breaks the tie between the two countries: Spain applies its article 9, Mauritius its own law, and each may regard you as its resident in the same year. A Mauritian certificate of residence proves your residence in Mauritius, but does not automatically neutralise Spanish residence.
What a Mauritian certificate is worth
It is evidence of your tax residence in Mauritius, particularly relevant for sporadic absences: they are no longer added to your days in Spain if you prove your tax residence elsewhere (art. 9.1.a). But, without a treaty, it does not automatically neutralise the other Spanish criteria: the main centre or base of your activities or economic interests (art. 9.1.b) and the family presumption are assessed on the facts.
Resident of both countries
Spain then taxes your worldwide income; Mauritius taxes your Mauritian income and the foreign income you receive there. Each country may deduct the other’s tax under its own law (IRPF, art. 80; ITA, s. 77), but no rule says which yields first: part of the tax may remain doubled. Without a treaty, there is also no mutual agreement procedure between the two administrations.
Building the evidence
Days of presence (tickets, stamps), housing in Mauritius (deed or lease), account and day-to-day spending, children’s schooling, residence permit, filings with the MRA. In Spain: end of the lease or sale of the home, removal from the municipal register, transfer of the management of your companies. The Spanish administration may examine your residence after the event: a departure is prepared by genuinely moving the centre of your life, not just by counting days.
06 Double taxation
Without a treaty, which tax can be deducted from the other?
The absence of a treaty does not remove all tax credit: Spain and Mauritius each provide, in their law, a deduction for foreign tax. But it applies only to certain taxes, within the limit of the domestic tax due on the same income, and part may remain doubled, notably in the case of dual residence. Keep every payment notice: without documents, no deduction.
| Tax | Relief provided | What it covers | What it does not cover |
|---|---|---|---|
| Spanish income tax (IRPF), Spanish resident | Deduction of foreign tax of an identical or similar nature (art. 80) | Mauritian tax on rent, dividends or other Mauritian-source income | Mauritian registration duty and transfer tax, which are not income taxes |
| Spanish non-resident income tax (IRNR) | None: Spain taxes what has its source there | — | Any deduction for Mauritian tax |
| Mauritian income tax | Credit for foreign tax paid on the same income (s. 77) | Spanish IRNR on a pension, rent or dividends received in Mauritius | Beyond the Mauritian tax due on that income |
| Spanish wealth tax | Deduction of foreign personal tax on assets abroad (art. 32) | — | Nothing to deduct: Mauritius has no wealth tax |
| Solidarity tax on large fortunes (ITSGF) | Deduction of wealth tax actually paid | Spanish wealth tax | A foreign tax |
| Inheritance and gift tax (ISD) | Deduction of a “similar” foreign tax, for a Spanish-resident heir (art. 23) | A foreign inheritance tax of the same nature | Not to be taken for granted for Mauritian registration duties, which are not an inheritance tax |
07 Departure and exit tax
Does leaving Spain trigger an exit tax?
Not always. Article 95 bis taxes unrealised gains on your shares and units only if you have been a Spanish resident for at least ten of the last fifteen years AND your securities exceed one of two thresholds. Property, bank accounts and other assets do not fall within this tax.
| Condition | What the text says |
|---|---|
| Length of residence | Spanish taxpayer for at least ten of the fifteen periods preceding departure |
| Threshold (a) | Market value of all your shares and units above €4,000,000 |
| Threshold (b) | Or a holding of more than 25% in a company, if your securities in that company are worth more than €1,000,000; only those securities are then taxed |
| Assets covered | Shares and units of any company, including fund units; not property, accounts or other assets |
| Value used | Stock-market price; for an unlisted company, the higher of the equity in the last balance sheet and 20% of the average of the results of the last three financial years; net asset value for a fund |
| Taxation | Savings income of the last year of residence, from 19% to 30% |
| Situation | Unrealised gain | Tax |
|---|---|---|
| Portfolio of €5,000,000, acquired for €2,000,000, resident for twenty years | €3,000,000 | €881,880 |
| Total portfolio below €4 million, including 40% of a company, securities worth €1,500,000, acquired for €300,000 | €1,200,000 (those securities only) | €341,880 |
| Portfolio of €3,500,000, no holding above 25% | — | No exit tax |
A supplementary return
The unrealised gain is added to the last residence return, by a supplementary self-assessment “without penalty, late-payment interest or surcharge” (art. 95 bis, 2).
A limited deferral
Payment may be deferred only for a temporary departure for professional reasons to a country that is not a tax haven, which includes Mauritius since it left the list, or to a country linked to Spain by a treaty with exchange of information, which is not the case for Mauritius. Guarantees are required.
Returning to Spain
If you become a Spanish resident again within five years without having sold your securities, the tax is rectified and refunded, with interest (art. 95 bis, 4 and 5). The European Union regime (art. 95 bis, 6) does not apply to a departure to Mauritius.
08 A property kept in Spain
What happens to the apartment you keep in Spain?
It remains taxed in Spain, under the non-resident regime: rent, deemed income if it is not let, capital gain on sale, local taxes and, above the thresholds, wealth. Several taxes are levied by the municipality, not the State.
Reselling a property from abroad →| Situation | Spanish tax | Example |
|---|---|---|
| Let property | Non-resident tax of 24% on GROSS rent: the deduction of expenses is reserved for residents of the European Union and the EEA | €18,000 of rent a year: €4,320 |
| Property not let | Deemed income (“renta imputada”): 2% of the cadastral value, 1.1% if it has been revised within the last ten years, pro rata to the days; taxed at 24% | Revised cadastral value of €150,000: €1,650 of income, €396 of tax |
| Sale | 19% on the capital gain; the buyer withholds 3% of the agreed price, credited against this tax | Purchase €250,000, sale €400,000: €28,500 of tax, of which €12,000 already withheld |
| Every year | Municipal property tax (IBI): rate voted by the municipality, from 0.4% to 1.10% of the cadastral value of an urban property | — |
| On sale | Municipal capital gains tax (IIVTNU) on the increase in the value of the land: municipal rate, 30% at most; none if the value has not increased | — |
Modelo 210
Rent is declared in a single grouped annual return, from 1 to 20 April of the following year for rent of 2026 onwards; a separate return per rent payment remains quarterly until the rent of September 2026. The 2026 deemed income is declared from 1 April to 31 December 2027. The sale is declared within three months following the month allowed to the buyer to pay the withholding (Modelo 211).
Deemed income in 2027
Decree-law 26/2026 of 29 September 2026 replaces from 2027 the rates of 2% and 1.1% with a progressive scale on the sum of cadastral values: 1.1%, 1.5%, 2% then 3% above €1,000,000. It still has to be validated by Congress; its application to non-residents remains to be confirmed.
Local taxes, not national
The IBI and the municipal capital gains tax are municipal taxes: rates, allowances and, from 2027, optional surcharges for empty or tourist homes in tight-market areas depend on the municipality of the property. On sale, when the seller is a non-resident, the buyer must pay the municipal capital gains tax in their place, as substitute (TRLRHL, art. 106.2): it is settled in the deed. The property also enters the non-residents’ wealth tax and solidarity tax (section 11).
09 Buying in Spain
Buying in Spain while living in Mauritius: which taxes?
Purchase taxes depend on the type of property and the autonomous community: there is no single national rate. A resale home bears transfer tax (ITP); a new home sold by a developer bears VAT and a duty on the notarial deed (AJD).
| Property | Tax | Rate |
|---|---|---|
| Resale home | ITP, regional tax | Rate of the autonomous community; 6% only in the absence of a regional rate |
| New home, first sale | VAT | 10% for a home, garages included up to a limit of two |
| New home, notarial deed | AJD, regional tax | Rate of the autonomous community; 0.5% in the absence of one |
No measure against non-resident buyers
Decree-law 26/2026 of 29 September 2026 does not target non-resident or non-European buyers.
The region’s rate
Each autonomous community sets its own ITP and AJD rates, reductions and surcharges: only the rule of the community where the property is located gives the applicable rate. The rates of 6% and 0.5% apply only by default.
After the purchase
The property follows the regime of section 08: non-resident tax, local taxes, Modelo 210.
10 Investing in Mauritius
As a Spanish resident buying in Mauritius: who taxes what?
Mauritius taxes the property and its rent; Spain taxes your worldwide income and wealth, villa included, deducting Mauritian income tax. You also declare the villa and your Mauritian accounts on Modelo 720.
Tax on rent in Mauritius →Rent in Mauritius
Taxed at the Mauritian scale; a tenant that is not an individual withholds 10% at source. At the 2026-2027 scale, Rs 2,000,000 of net taxable rent, about €37,110, gives Rs 250,000 of Mauritian tax, about €4,640, or 12.5%.
Rent in Spain
As a Spanish resident, you declare it to income tax, with your other income. Mauritian tax is deducted within the limit of the Spanish tax corresponding to that rent (IRPF, art. 80).
Periods not let
As a Spanish resident, you declare imputed income (“imputación de renta inmobiliaria”) for each day on which your villa is neither let nor your main home, including time spent waiting for a tenant. With no Spanish cadastral value, like any property abroad, it is in 2026 1.1% of half of the higher of the acquisition price and the value verified by the administration (IRPF, art. 85; AEAT manual), pro rata to the days and with no deductible expense: €3,300 a year for a villa bought for €600,000. From 2027, this base enters a scale of 1.1% to 3% on the sum of your relevant properties (decree-law 26/2026, subject to its validation): €4,100 for this villa alone.
Modelo 720
| Point | Rule |
|---|---|
| Who declares | Spanish tax residents, individuals and companies, including as beneficial owners; not a resident of Mauritius |
| What | a) accounts abroad; b) securities, units, life insurance and annuities; c) property and rights over property located abroad; d) crypto-assets held abroad |
| Threshold | More than €50,000 per category; a new declaration only if a category increases by more than €20,000 |
| When | From 1 January to 31 March of the following year |
| Your Mauritian villa | Category c) if it is worth more than €50,000; a Mauritian account of more than €50,000 falls under category a). No tax results from it: the 720 informs the administration of what it taxes elsewhere |
| Penalty | General regime since 2022: €20 per omitted item, a minimum of €300 and a maximum of €20,000; half in the case of spontaneous late filing. The regime specific to the 720, held contrary to European Union law by the Court of Justice on 27 January 2022 (C-788/19), was abolished by Ley 5/2022 |
11 Wealth
Wealth tax and solidarity tax: who pays them?
Spain has two taxes on wealth. The wealth tax (Patrimonio), a State tax but entrusted to the autonomous communities, which set its threshold, scale and reductions. The temporary solidarity tax on large fortunes (ITSGF), a State tax, extended, which applies above €3 million. Mauritius levies no wealth tax.
| Point | Spanish resident | Resident of Mauritius |
|---|---|---|
| Assets taxed | Worldwide wealth, Mauritian villa included | Assets located in Spain, and unlisted shares of companies whose assets are at least half Spanish property |
| Patrimonio threshold | Set by the autonomous community; €700,000 by default | €700,000 by default |
| Patrimonio scale | That of the autonomous community; State scale of 0.2% to 3.5% by default | State scale, or that of the community where the greatest value of your Spanish assets lies |
| 60% cap (income + wealth) | Yes | No |
| ITSGF | Net wealth above €3,000,000, after a €700,000 exemption: 1.7%, 2.1%, then 3.5% above €10,695,996.06 | Same scale, on Spanish assets; tax representative in Spain compulsory outside the European Union |
| Date | Wealth at 31 December | Wealth at 31 December |
Why two taxes
The ITSGF is complementary to the Patrimonio and is not entrusted to the autonomous communities: the Patrimonio paid is deducted from it. A community that reduces the Patrimonio therefore does not make the ITSGF disappear; it shifts the tax to the State.
Non-resident example
Resident of Mauritius, net Spanish wealth of €4,000,000: ITSGF base of €3,300,000 after the €700,000 exemption, i.e. €5,100 of tax before deduction of the Patrimonio paid. Hypothetical amount, Westimmo calculation.
The return
Compulsory if tax is due, or if the value of assets exceeds €2,000,000, even with no tax.
12 Dividends, interest, capital gains
How are your investments taxed?
Settled in Mauritius, your dividends, interest and capital gains of Spanish source bear the non-resident tax of 19%, without the exemptions reserved for residents of the European Union or of a country bound by a treaty. As a Spanish resident, your Mauritian income often arrives without withholding and is taxed in Spain.
| Income | You live in Mauritius | You live in Spain |
|---|---|---|
| Dividends from a Spanish company | 19% in Spain; taxed in Mauritius if received there, with credit | 19% to 30% |
| Spanish interest | 19%; exempt for Spanish government debt; taxed in Mauritius if received there | 19% to 30% |
| Capital gain on Spanish securities | 19% in Spain, even if listed: the official-market exemption presupposes a treaty; no Mauritian tax | 19% to 30% |
| Dividends from a Mauritian company | No withholding; taxed at the Mauritian scale | No withholding in Mauritius; 19% to 30% in Spain |
| Mauritian interest | Taxed at the Mauritian scale | Exempt in Mauritius if paid by a licensed bank; 19% to 30% in Spain |
| Capital gain on Mauritian securities | No tax for an individual | 19% to 30% in Spain |
13 Retirement and pensions
How is your Spanish pension taxed in Mauritius?
Without a treaty, no pension is allocated to a single country. A pension of Spanish source remains taxable in Spain, at the non-resident scale; Mauritius taxes it if it is received there, deducting the Spanish tax. Each category of pension is treated separately.
Retiring in Mauritius →| Pension | In Spain | In Mauritius |
|---|---|---|
| Social security retirement pension | Spanish source; pension scale: 8% up to €12,000 a year, 30% up to €18,700, 40% above | Taxable if received in Mauritius, with a credit for Spanish tax |
| Civil service pension (clases pasivas) | Same scale: the text covers pensions and “haberes pasivos” | Pension from past employment: taxable if received, with credit |
| Survivor’s pension | Same scale, whoever opened the entitlement | Taxable if received, with credit |
| Occupational or individual pension plan, annuity | Spanish source if paid by a Spanish entity; pension scale or general rate of 24%: classification to be confirmed according to the benefit | Classification to be checked; taxable if received, with credit |
| Lump sum from a pension plan | Spanish source; classification and rate to be confirmed before redemption | Treatment not settled by the transfer alone (below) |
| Private life insurance annuity | Classification to be checked, according to the contract | Classification to be checked |
Example
Social security pension of €20,000 a year: €3,490 of Spanish tax (8% on €12,000, 30% on €6,700, 40% on €1,300). Hypothetical amount, Westimmo calculation.
Mauritian side
The Income Tax Act includes in income pensions linked to past employment (s. 10(1)(a)(ii)) and other annuities and pensions (s. 10(1)(d)). As foreign income, they are taxed only if received in Mauritius (s. 5(3)); Spanish tax is then credited against the Mauritian tax due on the same pension (s. 77). No text reserves a Spanish pension to Mauritius alone.
Capital is not a pension
Section 5(3) covers foreign income: it does not, on its own, make a retirement lump sum taxable because it is transferred to Mauritius. The Mauritian exemption of Rs 3 million on a pension lump sum presupposes a “superannuation fund” or a scheme approved by the Director-General: a Spanish plan is not automatically one.
14 Inheritance and gifts
Who taxes an inheritance between Spain and Mauritius?
In Spain, the heir pays, according to THEIR residence: an heir resident in Spain is taxed on everything received, Mauritian villa included, even if the deceased lived in Mauritius. Mauritius has no general inheritance tax, but a Mauritian property passed on may attract registration duties or transfer taxes.
| Situation | Spain | Mauritius |
|---|---|---|
| Heir resident in Spain | Unlimited liability: all assets received, wherever they are, Mauritian villa included | No general tax; registration duties or transfer tax possible on the Mauritian property, subject to exemptions |
| Heir resident in Mauritius, asset in Spain | Limited liability: assets and rights located in Spain, Spanish life insurance | No general tax |
| Heir resident in Mauritius, assets outside Spain | Nothing | No general tax; duties possible on a Mauritian property |
| Gift of Spanish property to a non-resident | Taxed, under the rules of the community where the property is located | — |
The scale and the region
That of the competent autonomous community; failing that, the State scale, from 7.65% to 34%, multiplied by a coefficient according to the heir’s wealth and degree of kinship; the result varies greatly from one region to another. Since the alignment with the judgment of the Court of Justice of the European Union (C-127/12), a non-resident is entitled to the rules of the autonomous community concerned: that where most of the Spanish assets are located if the deceased was a non-resident, that of the deceased if they were a resident. The current text no longer reserves this right to European residents.
No inheritance tax treaty
No text settles double taxation of inheritances between Spain and Mauritius. A Spanish-resident heir may deduct a “similar” foreign tax (art. 23); do not assume that Mauritian registration duties qualify. In Mauritius, the absence of a general tax on inheritances and gifts erases neither the registration duties and transfer taxes possible on a property, nor the formalities: a notarial certificate of inheritance (acte de notoriété) and declaration before a notary; a gift of property goes through a notarial deed.
Preparing the transfer
With a notary in each country, according to each heir’s residence. Westimmo works with Mauritian notaries.
15 Companies
Holding a company between Spain and Mauritius?
A company registered in Mauritius but managed from Spain becomes Spanish and pays 25%. Controlled by a Spanish resident, it may also fall under international tax transparency: the Mauritian rate of 15% is an indicator to be analysed, not an automatic trigger.
Buying through a company →Effective management
A company is a Spanish resident if its place of effective management is in Spain, that is, if the management and control of all its activities are located there (Ley 27/2014, art. 8.1.c). Boards held in Madrid, decisions taken from Spain: the Mauritian company becomes taxable there at 25%.
Tax transparency
Article 91 of the IRPF requires two conditions: the Spanish resident holds, directly or indirectly, alone or with relatives up to the second degree and their related companies, at least 50% of the capital, results or voting rights; and the tax actually paid by the company on the income concerned is below 75% of the Spanish corporate tax recalculated under Spanish rules, i.e. 18.8% at the general rate. The Mauritian nominal rate of 15% is an indicator to be analysed, but it is not enough, on its own, to trigger transparency: only the tax actually paid counts, category of income by category, and since Mauritius is no longer a non-cooperative jurisdiction, nothing is presumed (art. 91.12). Where the conditions are met, a company with material and human resources has only its passive income attributed (rent from property not used in an activity, dividends, interest), unless it makes up less than 15% of its income. Without those resources, all its income is attributed, except for transactions carried out with the resources of a company of the same group or for valid economic reasons (art. 91.2). The European exception of article 91.14 does not cover Mauritius.
The impatriate regime (“Beckham law”)
For a resident of Mauritius who settles in Spain: in the year of arrival and the five following, they may opt for non-resident tax, at 24% up to €600,000 of employment income and 47% above, with no taxation of foreign income other than employment and business income (IRPF, art. 93). The ten years of the exit tax run only after this regime. Check the eligibility conditions before arrival.
16 Transfers and declarations
Transferring your money, declaring, and what the administrations exchange
A transfer is not income: sending to Mauritius the price of a sold apartment or your savings creates no tax in itself. What matters is the nature of the sum and the year in which it was earned. The two administrations, for their part, inform each other.
Opening an account in Mauritius →| Sum sent to Mauritius | Nature | In Mauritius |
|---|---|---|
| Sale price of a Spanish apartment | Capital; the capital gain was taxed in Spain | No tax |
| Savings built up before arrival | Capital | No tax |
| Rent, dividend, interest or pension of the year | Foreign income | Taxable when received, with credit for Spanish tax |
| Lump sum from a retirement plan | Classification to be checked | Not settled by the transfer alone |
No exchange control in Mauritius
According to the Bank of Mauritius, it was abolished in July 1994. The bank and the notary verify the origin of funds: prepare the deed of sale, statements and supporting documents.
Exchange of information
Both countries apply the multilateral OECD and Council of Europe convention (Spain since 2013, Mauritius since 2015): exchange on request, spontaneous and automatic. Mauritian banks report the accounts of Spanish residents under the CRS standard. No treaty does not mean no exchange.
In Mauritius
Tax account number (TAN) with the MRA; return for the year ended 30 June by 15 October at the latest, payment included. Declaring on arrival →
17 Practical cases
Four common situations
Four profiles we often meet. Hypothetical amounts, with no other income or deduction.
| Situation | What applies |
|---|---|
| An entrepreneur, a Spanish resident for more than ten years, settles in Mauritius | Residence: they move their family, home and the management of their affairs, otherwise Spain keeps them resident. Exit tax: their securities are worth €5,000,000 for €2,000,000 of acquisition price, above the €4 million threshold: €881,880 of Spanish tax on the unrealised gain. Company: managed from Spain, it remains taxed there, even if registered in Mauritius. Dividends: 19% in Spain, taxed in Mauritius if received there, with credit. Wealth: only their Spanish assets remain in the Patrimonio and the ITSGF. |
| A retired woman moves to Mauritius and keeps her pension, a let apartment and an account in Spain | Social security pension of €20,000: €3,490 of Spanish tax. Apartment let for €12,000 a year: €2,880, on gross rent, Modelo 210 every April. Interest of €2,000: €380. In Mauritius, each of these incomes is taxed only if received there, with a credit for Spanish tax; what stays in the Spanish account is not taxed in Mauritius. Spanish wealth under €700,000: no wealth tax. |
| A couple remain Spanish residents and buy a villa in Grand Baie, let for part of the year | Villa of €600,000: €30,000 of registration duty, not creditable in Spain; residence permit possible. Rent: Rs 250,000 of Mauritian tax on Rs 2,000,000 of net rent, deducted from the Spanish tax on that rent (art. 80). Days not let: imputed income of €3,300 for a full year, pro rata (section 10). Modelo 720: the villa, category c), and the Mauritian account if it exceeds €50,000. Patrimonio and ITSGF: the villa enters their wealth. Without a treaty, each relief comes from domestic law. |
| A wealthy family: listed portfolio of €12 million, Spanish property of €4 million net, villa in Mauritius | Spanish residents: Patrimonio according to their community and ITSGF on the net share above €3 million, Patrimonio paid deducted, 60% cap. Exit tax on departure: portfolio acquired for €8,000,000, unrealised gain of €4,000,000, €1,181,880 of tax. Settled in Mauritius: ITSGF of €5,100 a year on the Spanish property alone, before deduction of the Patrimonio. Dual residence: if the minor children remain at school in Spain with one parent, Spain presumes residence. Inheritance: each child who remained a Spanish resident will pay ISD on everything received, Mauritian villa included. |
18 Related guides
Going further
The main guide and the pages detailing each subject on the Mauritian side.
International Taxation & MauritiusThe main guide, country by country→
Investing in MauritiusMeasured yields and simulators→
Purchase costsThe real cost of a purchase, line by line→
Tax on rentThe scale applied, with costed examples→
Visas, permits and residenceAll the routes to live in Mauritius→
Living in MauritiusPreparing your departure and your first year→19 Sources & methodology
Reliable, up-to-date information
Every rule comes from a Spanish statute published in the Official State Gazette (BOE), an official publication of the Spanish tax administration or the MRA, or the OECD, read on 2 October 2026. No old page of this site was used as a source. The rules of the autonomous communities and municipalities are cited only for their existence and scope.
BOEOfficial State GazetteAEATSpanish Tax AgencyMRAMauritius Revenue AuthorityOECDExchange of information
- MRA — “Double Taxation Agreements” (read on 2 October 2026) and list of CRS reportable jurisdictions
- Ministerio de Hacienda — “Convenios de Doble Imposición”, list of 26 May 2026
- OECD — Convention on Mutual Administrative Assistance in Tax Matters, status as at 1 September 2026
- BOE — Ley 35/2006 (IRPF), consolidated text: art. 8, 9, 14, 17, 35, 66, 76, 80, 85, 91, 93 and 95 bis
- BOE — TRLIRNR (RDLeg 5/2004): art. 13, 14, 24, 25, 40 to 45; AEAT, forms 210 and 211
- BOE — Ley 19/1991 (Patrimonio); Ley 38/2022, art. 3 (ITSGF); Ley 29/1987 (ISD)
- BOE — Ley General Tributaria, DA 18 and art. 198; RD 1065/2007, art. 42 bis, 42 ter, 54 bis; Ley 5/2022 (Modelo 720)
- BOE — RD 1080/1991; Ley 36/2006, DA 1 and 10; Orden HFP/115/2023; Orden HAC/649/2026
- BOE — Ley 27/2014 (IS), art. 8; RDLeg 1/1993 (ITP and AJD); Ley 37/1992 (VAT), art. 91; RDLeg 2/2004 (local taxes), art. 72, 104 to 108
- BOE — Real Decreto-ley 26/2026 of 29 September 2026, awaiting validation by Congress
- Mauritius — Income Tax Act, s. 5(3), 10(1) and 77, Second Schedule; Finance Act 2026, s. 7(v); MRA
- Bank of Mauritius — indicative rate of 21 September 2026: €1 = Rs 53.8912
Texts read and verified on 2 October 2026. This guide sets out the rules of both countries; it does not replace the advice of a tax adviser, in Spain as in Mauritius, on your situation.
20 Frequently asked questions
Your questions on taxation between Spain and Mauritius
Short answers, backed by official texts.
Frequently asked questions: Spain ↔ Mauritius
No. As at 2 October 2026, no double taxation treaty is in force, signed or initialled. The MRA lists it as “under negotiation”; the Spanish Ministry of Finance does not mention it. The two countries do, however, exchange information.
Yes. Spain applies its own criteria, Mauritius its own, and no rule breaks the tie for lack of a treaty. A Mauritian certificate of residence is evidence, useful in particular for sporadic absences; it does not automatically neutralise Spanish residence if your economic interests or your family remain in Spain.
No. You remain a Spanish resident if you spend more than 183 days there in the calendar year, OR if the centre of your activities or economic interests remains there; your residence is also presumed if your spouse and minor children live there.
Only if you have been a Spanish resident for at least ten of the last fifteen years and your shares and units exceed €4 million, or you hold more than 25% of a company in which your securities are worth more than €1 million. Property and accounts are not included.
Not any more. It appeared on the Spanish list of tax havens up to and including the 2023 income tax year; it is absent from the list of non-cooperative jurisdictions in force since 11 February 2023, updated in June 2026.
Settled in Mauritius, you pay in Spain the non-resident tax of 24% on gross rent, declared on Modelo 210 from 1 to 20 April of the following year. If you remit that rent to Mauritius, it is taxed there at the scale, with a credit for Spanish tax.
No, in Spain, if you live in Mauritius: the deduction of expenses is reserved for residents of the European Union and the European Economic Area. The 24% tax applies to gross rent.
Spain taxes the capital gain at 19%; the buyer withholds 3% of the price and pays it to the tax authorities, as an advance on your tax. The municipal capital gains tax, owed to the municipality, is paid by the buyer in your place when you are a non-resident. Mauritius does not tax this gain, and the price remitted is capital.
In Spain, at the non-resident scale: 8% up to €12,000 a year, 30% up to €18,700, 40% above, for social security and civil service pensions. In Mauritius, it is taxable if received there, with a credit for Spanish tax.
Yes if you are a Spanish tax resident and it is worth more than €50,000: it falls under the category of property abroad, to be declared between 1 January and 31 March. The 720 is a declaration, not a tax.
Yes if you are a Spanish resident: wealth tax and solidarity tax apply to your worldwide wealth, Mauritian villa included. If you live in Mauritius, only your assets located in Spain remain subject to them.
In Spain, each heir pays according to their own residence: as a Spanish resident, they are taxed on everything received, Mauritian assets included; as a non-resident, on Spanish assets only. Mauritius has no general inheritance tax, but a property passed on may attract registration duties or transfer taxes. There is no inheritance tax treaty.