Pozuelo de Alarcón and Benahavís top Spain's 2024 municipal income rankings

Top positions in the national ranking

Pozuelo de Alarcón in Madrid maintained its status as Spain's municipality with the highest declared average gross income in 2024, recording €92,564 per tax return. This represented a 5.2% increase from the €88,011 recorded in 2023, while average disposable income in the town reached €66,690, up from €63,290 the previous year. The Madrid municipality of 89,770 residents registered 49,827 tax filings in 2024 and has ranked first in 11 of the 12 editions of this statistical series, surpassed only by Matadepera in 2018. Benahavís, a municipality of 9,472 residents in Málaga, moved from 56th position in 2023 to second place nationally in 2024. Average gross income in Benahavís rose by 83.14% to €79,041, up from €43,159 in 2023, while its average disposable income climbed from €33,539 to €59,730.

Geographic distribution across Madrid and Barcelona

Boadilla del Monte in Madrid slipped from second to third place overall, posting an average gross income of €76,478 and average disposable income of €55,795. Catalan municipalities occupied the subsequent three positions, led by Matadepera at €76,238, Sant Just Desvern at €69,706, and Sant Cugat del Vallès at €69,096. The remainder of the top ten included Alcobendas and Torrelodones in Madrid, alongside Alella and Cabrils in Barcelona. Cabrils entered the top ten with an average gross income of €65,126, which moved Majadahonda in Madrid into eleventh place. Aside from Benahavís, the ten highest-income municipalities were concentrated entirely within the metropolitan rings surrounding Madrid and Barcelona.

National averages and lower-income municipalities

Across Spain as a whole, average gross income reached €33,239 in 2024, reflecting an annual variation of 6.1% compared to 2023. Average disposable income after personal income tax and social contributions stood at €26,616, marking a 5.5% increase. With annual inflation averaging 2.8%, gross income grew by 3.2% in real terms and disposable income grew by 2.6%, representing the first real-term growth in both figures since 2021. On average, €20 of every €100 declared went toward taxes and social contributions. At the bottom of the table, Guadahortuna in Granada recorded the lowest average gross income in Spain at €14,514 per return, replacing Benamargosa in Málaga. Several other municipalities recorded average gross figures below €16,000, including Puerto Serrano in Cádiz, Colomera and Montejícar in Granada, as well as La Parra, Zahínos, Higuera de Vargas, and Puebla de Obando in Badajoz.

Scope and notable shifts among larger towns

The statistical release from the Spanish Tax Agency covers municipalities with more than 1,000 residents across Spain's common fiscal regime, excluding the Basque Country and Navarre. Large annual shifts in small localities often reflect the relocation of high-net-worth taxpayers or singular financial transactions such as sizeable asset sales or inheritances. Among municipalities with at least 5,000 declarations, where individual windfalls exert less statistical distortion, San Roque in Cádiz recorded the highest gross income growth at 17.3%, followed by Villaviciosa de Odón in Madrid and Matadepera in Barcelona. In contrast, the steepest declines among towns with at least 5,000 filings occurred in Sitges, where average gross income dropped 3.7%, followed by Santa Brígida in Las Palmas and Tordesillas in Valladolid.