Generally speaking yes (a little), but as always it depends, should be lower for low/medium income but higher for higher incomes. Canary Islands (though part o

Generally speaking yes (a little), but as always it depends, should be lower for low/medium income but higher for higher incomes. Canary Islands (though part of Spain) are a "special territory", and have some different tax rules from Spain: https://en.wikipedia.org/wiki/Special_member_state_territories_and_the_European_Union#Canary_Islands https://en.wikipedia.org/wiki/Special_member_state_territori... VAT is different and there are some subsidies for (say) establishing a company there if you employ locals.