France vs Spain
France is ahead on infrastructure. Spain is ahead on taxes, legalization, safety, cost of living. Full criterion-by-criterion data below.
Verified
Scoreboard
The key numbers head-to-head — the stronger side is marked. The overall score stays decoration; what matters is which facts fit you.
| France | Spain | |
|---|---|---|
| Cost of living (single, excl. rent) | $1,816/moiCurated by SettleMetric
| ★$941/moiINE — Encuesta de Presupuestos Familiares 2024 (household budget survey), rent stripped Curated by SettleMetric
|
| Rent: 1-bedroom (city avg) | ★$855/moiLocService — Observatoire national des loyers 2025 (national listing-portal averages) Curated by SettleMetric
| $872/moiIdealista — informe de precios de alquiler España, junio 2026 (€15.3/m² national average) Curated by SettleMetric
|
| Freelancer tax burden | 34.1%iCurated by SettleMetric
| ★28.4%iCurated by SettleMetric
|
| Homicide rate | 1.28/100kiEurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB) Open data
| ★0.72/100kiEurostat — police-recorded intentional homicide (ICCS 0101, per 100k) Open data
|
| Internet speed | ★51 MbpsiM-Lab NDT country aggregates for France Open data
| 50 MbpsiM-Lab NDT country aggregates for Spain Open data
|
| English proficiency | ModerateiEF EPI 2025 — France (score 539, rank 38/123, Moderate band) Research
| ModerateiEF EPI 2025 (Spain rank 36/123, score 540 — Moderate band) Research
|
| Private healthcare cost | $821/yriCurated by SettleMetric
| $821/yriCurated by SettleMetric
|
Verdict
Each lens weighs only the facts that matter to that plan, and names the side it favours.
Contract or freelance in tech, billing clients abroad.
A close call for this plan
| France | Spain | |
|---|---|---|
| Freelancer tax burden | 34.1%iCurated by SettleMetric
| ★28.4%iCurated by SettleMetric
|
| Internet speed | ★51 MbpsiM-Lab NDT country aggregates for France Open data
| 50 MbpsiM-Lab NDT country aggregates for Spain Open data
|
| English proficiency | ModerateiEF EPI 2025 — France (score 539, rank 38/123, Moderate band) Research
| ModerateiEF EPI 2025 (Spain rank 36/123, score 540 — Moderate band) Research
|
| Cost of living (single, excl. rent) | $1,816/moiCurated by SettleMetric
| ★$941/moiINE — Encuesta de Presupuestos Familiares 2024 (household budget survey), rent stripped Curated by SettleMetric
|
| Domestic delivery quality | ★ExcellentiLa Poste / Colissimo (Pickup) and Mondial Relay network figures Curated by SettleMetric
| GoodiCorreos official (network of delivery points, Citypaq lockers) + private carriers Curated by SettleMetric
|
Relocating with a partner and school-age children.
Spain fits better — 1 of 3
| France | Spain | |
|---|---|---|
| Homicide rate | 1.28/100kiEurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB) Open data
| ★0.72/100kiEurostat — police-recorded intentional homicide (ICCS 0101, per 100k) Open data
|
| Private healthcare cost | $821/yriCurated by SettleMetric
| $821/yriCurated by SettleMetric
|
| English proficiency | ModerateiEF EPI 2025 — France (score 539, rank 38/123, Moderate band) Research
| ModerateiEF EPI 2025 (Spain rank 36/123, score 540 — Moderate band) Research
|
Optimising tax, banking and crypto rules.
Spain fits better — 1 of 3
| France | Spain | |
|---|---|---|
| Crypto regulation | Legal regulatediimpots.gouv.fr — Plus-values sur cessions d'actifs numériques (cryptomonnaies); AMF/MiCA CASP regime Official source
| Legal regulatediOfficial source
|
| Financial control level | LowiOfficial source
| LowiAgencia Tributaria — límite de pagos en efectivo (Ley 11/2021); eurozone member, no capital controls Curated by SettleMetric
|
| Freelancer tax burden | 34.1%iCurated by SettleMetric
| ★28.4%iCurated by SettleMetric
|
Prioritising safety, air, and an easy daily life.
Spain fits better — 2 of 2
| France | Spain | |
|---|---|---|
| Homicide rate | 1.28/100kiEurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB) Open data
| ★0.72/100kiEurostat — police-recorded intentional homicide (ICCS 0101, per 100k) Open data
|
| Cost of living (single, excl. rent) | $1,816/moiCurated by SettleMetric
| ★$941/moiINE — Encuesta de Presupuestos Familiares 2024 (household budget survey), rent stripped Curated by SettleMetric
|
Details
Taxes
Freelancer tax burden% effective burden at €60k/year self-employed profile34.14.228.45.3
What this measures
Effective total burden (income tax + mandatory social and health contributions) for a solo IT freelancer with €60,000/year revenue and 10% deductible expenses, using the most favourable eligible scheme in the country's tax-schemes data. Computed by the SettleMetric tax engine; recorded as a curated value with the winning scheme id in method.
France
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Method
- Best eligible scheme at €60,000 turnover, single (1 part) = micro-entrepreneur (micro-BNC, scheme fr-micro-bnc): micro-social 25.6% = 15,360; CFP 0.2% = 120; income tax on 66% of turnover (34% allowance) = 39,600 → 11%/30% bands = 4,984. Levies 20,464 → 34.1%. The versement libératoire (28% flat) is blocked at €60k by the RFR cap; a SASU all-dividend chain runs ≈43.7%.
Spain
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Method
- Best realistically-eligible scheme for a solo IT freelancer = es-autonomo-estimacion-directa at €60,000 revenue with 10% (€6,000) expenses. RETA cuota tramo 14 (base 1,732.03 × 31.5%) = 6,547.08/yr; difícil-justificación 2,000 (notional); IRPF base 39,902.92 (after mínimo personal 5,550) → 10,465.58. Total levies 17,012.66 / 60,000 = 28.4%. The Beckham regime (flat 24%) is NOT open to ordinary freelancers, only to eligible employed/relocated impatriates — see es-beckham-impatriate.
Legalization
Remote-work legalization easeLong stay path6.0Dedicated nomad visa10.0
What this measures
Best available legalization route for a location-independent earner with a median (non-EU, non-US) passport, classified from this country's legalization-paths data: dedicated digital-nomad visa; general freelance/self-employment permit; realistic long-stay path (e.g. renewable temporary residence); only short visa-free/tourist stays; effectively none.
France
Official source
- Data as of
- Jul 14, 2026
- Verified
- Jul 14, 2026
- Notes
- France has no dedicated digital-nomad or remote-work visa. The long-stay visitor visa (VLS-TS visiteur) forbids any professional activity, so it does not fit an actively-earning remote worker. Non-EU self-employed freelancers use the 'entrepreneur/profession libérale' long-stay visa or the Passeport Talent (for qualifying founders/investors/highly-skilled). EU/EEA/Swiss citizens work and freelance freely with no permit. Classified 'long-stay-path'.
Spain
Official source
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Notes
- Spain has a dedicated digital-nomad route: the international-teleworking residence authorization (autorización de residencia por teletrabajo de carácter internacional), created by Ley 28/2022 (Startups Law), in force since Jan 2023. Open to non-EU nationals working remotely for non-Spanish companies (max 20% of activity from Spanish firms). Income requirement 200% SMI. Initial visa 1 year (from abroad) or 3-year residence permit via UGE-CE, renewable, path to permanent residence.
Cost of living
Cost of living (single, excl. rent)USD/month, single person, excluding rent1,8164.89417.8
What this measures
Monthly cost of a defined single-person basket (food, transport, utilities, mobile+internet, modest leisure) excluding rent, curated from national statistics office price data and large local retailers' published prices, converted to USD at the ECB rate recorded in fx-rates. The method field of each value itemizes the basket inputs.
France
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Method
- INSEE national-accounts household final consumption by COICOP, 2024. Functions sum to €1,543.8B on-territory; subtract housing rentals (actual €77.0B + imputed €220.7B = €297.7B) → €1,246.1B non-rent. Per-capita on the household basis (to match peers): ÷ 31.377M households (Jan 2024) ÷ avg size 2.14 ÷ 12 = €1,546/capita/mo (2024). CPI-uplift mid-2024→mid-2026 ×1.030 = €1,593/mo. ×1.1399 USD/EUR = $1,816/mo. Per-capita basis to match Czechia/Spain/Austria; a lone single-person household spends materially more.
Spain
INE — Encuesta de Presupuestos Familiares 2024 (household budget survey), rent stripped
Curated by SettleMetric
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Method
- INE EPF 2024 average household spending by COICOP group (total €34,044/hh). Housing group €11,029 reduced to utilities only (imputed rent €9,299 removed), leaving a non-rent basket of €24,746/hh. Divided by average household size 2.50 (€34,044 ÷ €13,626 per-person) → €9,905/person/yr = €825/mo; converted at EUR/USD 1.1399 (ECB 2026-07-02) → $941/mo. Cross-checked against Eurostat comparative price levels (Spain ≈ 92% of EU27; ≈ 1.28× Poland, whose figure is $753).
- Notes
- National per-capita non-rent basket. A person living alone typically spends somewhat more per head (fixed costs not shared) — this figure is the reproducible household-survey floor. City files (Madrid/Barcelona) run higher; Valencia/smaller cities lower.
| Category | FranceiINSEE — La consommation des ménages en 2024 (Insee Première 2056, COICOP functional breakdown) Curated by SettleMetric
| SpainiINE — Encuesta de Presupuestos Familiares 2024 (household budget survey) Curated by SettleMetric
|
|---|---|---|
| Transport | $283 | $147 |
| Food & non-alcoholic beverages | $273 | — |
| Insurance & financial services | $182 | $48 |
| Food & non-alcoholic drinks | — | $205 |
| Restaurants & hotels | $191 | — |
| Housing (water, energy, maintenance — excl. rent) | $185 | — |
| Recreation, sport & culture | $158 | — |
| Other goods & services (personal care, social protection, misc.) | $138 | — |
| Restaurants & eating out | — | $128 |
| Clothing & footwear | $65 | $54 |
| Health (out-of-pocket & non-reimbursed) | $85 | — |
| Furnishings & household equipment | $84 | — |
| Information & communication | $80 | — |
| Alcoholic beverages & tobacco | $74 | — |
| Utilities (water, electricity, gas) | — | $66 |
| Recreation & culture | — | $64 |
| Health (out-of-pocket) | — | $52 |
| Household goods | — | $48 |
| Personal care & misc. | — | $47 |
| Communications | — | $42 |
| Education | $16 | $21 |
| Alcohol & tobacco | — | $17 |
| Total (excl. rent) | $1,814/mo | $939/mo |
Housing
Asking rent, central price with outside-centre in parentheses ($/mo).
| Apartment | FranceiSettleMetric — population-weighted average of covered cities (Nice, Paris) Curated by SettleMetric
| SpainiSettleMetric — population-weighted average of covered cities (Barcelona, Madrid, Valencia) Curated by SettleMetric
|
|---|---|---|
| Studio | $1,464 ($1,196) | $1,068 ($663) |
| 1-bedroom | $1,714 ($1,401) | $1,478 ($922) |
| 2-bedroom | $2,491 ($2,036) | $2,054 ($1,281) |
| 3-bedroom | $3,481 ($2,846) | $2,703 ($1,684) |
Safety
Homicide rateintentional homicides per 100,000/year1.38.40.79.6
What this measures
Intentional homicide victims per 100,000 population, latest available year. Country level: UNODC national series. City level: official municipal/police statistics where published; otherwise null (country value shown as country-level).
France
Eurostat — police-recorded intentional homicide (crim_off_cat, ICCS0101, unit P_HTHAB)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 14, 2026
- Notes
- Police-recorded intentional homicide, 2024 (value 1.28; 2023 was 1.30). Dataset last updated by Eurostat 2026-04-29; cross-checked against decoding the full crim_off_cat matrix. Moderate by European standards — above the safest EU states (Austria 0.85) but well below the global average.
Spain
Eurostat — police-recorded intentional homicide (ICCS 0101, per 100k)
Open data
- Data as of
- Dec 31, 2024
- Verified
- Jul 4, 2026
- Notes
- Latest year 2024 = 0.72 per 100k (2023: 0.69; 2022: 0.69). Spain is among the safer EU countries for intentional homicide.
Healthcare
Private healthcare costUSD/year, comprehensive private insurance premium, healthy 35-year-old8219.18219.1
What this measures
Median of at least three publicly quoted annual premiums for comprehensive private medical insurance (outpatient + inpatient, ~$100k coverage, small deductible) for a healthy 35-year-old resident foreigner, from local and international insurers. Method field lists the insurers quoted.
France
Curated by SettleMetric
- Data as of
- Jul 1, 2026
- Verified
- Jul 14, 2026
- Method
- France has universal public health cover (Assurance Maladie, ~70% reimbursement) topped up by a COMPLEMENTARY private 'mutuelle santé' — supplementary, not full-replacement. Mutuelle pricing is age-banded, not health-rated. Market data (goodassur, 48,082 individual quotes, July 2026): age 25–34 avg €68.98/mo, 35–44 avg €90.68/mo; a mid-market intermediate plan for a healthy 35-year-old ≈ €60/mo = €720/yr → $821/yr at 1.1399. Range ≈ €35/mo ($479/yr) to ≈ €90/mo ($1,231/yr).
- Notes
- A supplementary top-up on the mandatory public system, not a full private replacement policy (like Austria's Sonderklasse). ~95%+ of residents carry a mutuelle; employees usually get a subsidised group contract (employer pays ≥50%), so this individually-purchased premium is the situation of a freelancer/self-employed person. Mid-market monthly range ≈ €50–70.
Spain
Curated by SettleMetric
- Data as of
- Jul 4, 2026
- Verified
- Jul 4, 2026
- Method
- Comprehensive Spanish private health policies (póliza de salud) include outpatient AND hospitalization/inpatient by default. For a healthy 35-year-old, full-cover plans run ≈ €45–52/mo with modest copays and ≈ €65–90/mo copay-free (Sanitas, Adeslas, DKV — 2026 published ranges). Comprehensive midpoint ≈ €60/mo ≈ €720/yr ≈ $821 at EUR/USD 1.1399 (range ≈ $615–$1,230/yr).
- Notes
- Residents in the contributory system have public healthcare (Sistema Nacional de Salud); private cover is optional and widely bought for speed/choice. Premiums are quoted on request and vary by province (Madrid/Barcelona highest) and copay structure, so this is a curated market midpoint on a comprehensive (outpatient+inpatient) basis, not a single public quote.
Money & crypto
Crypto regulationLegal regulated8.0Legal regulated8.0
What this measures
Own classification of the legal status of holding, trading and cashing out cryptocurrency for individuals: legal-friendly (legal with clear, favourable rules or explicit tax exemptions), legal-regulated (legal under standard licensing/AML and taxation), restricted (partial bans: payments or banking access prohibited), banned (holding/trading prohibited). Classified from national regulators' and central banks' official positions.
France
impots.gouv.fr — Plus-values sur cessions d'actifs numériques (cryptomonnaies); AMF/MiCA CASP regime
Official source
- Data as of
- Jan 1, 2026
- Verified
- Jul 14, 2026
- Notes
- Legal and regulated. Capital gains on digital assets for private/occasional investors are taxed at the flat PFU — 31.4% from 1 Jan 2026 (12.8% income tax + 18.6% social levies; the social part rose from 17.2% when the 2026 Social Security law lifted CSG on capital income 9.2%→10.6%), with the option to elect the progressive scale instead (since 2023). Total annual disposals ≤ €305 are exempt. Crypto-asset service providers authorise as CASPs under the EU MiCA regulation (the former AMF 'PSAN' regime from the 2019 PACTE law), with the AMF as competent authority.
Spain
Official source
- Data as of
- Jul 1, 2026
- Verified
- Jul 4, 2026
- Notes
- Holding/trading legal for individuals. Gains on disposal (to fiat OR crypto-to-crypto swaps, which ARE taxable, unlike Poland) are savings income (renta del ahorro) taxed 19–30% under IRPF; FIFO applies. EU MiCA fully applicable in Spain from 1 July 2026 (CASPs licensed/supervised by CNMV and Banco de España); DAC8 reporting from 2026. Buying with fiat is not a taxable event.
Financial control levelLow10.0Low10.0
What this measures
Own composite of state control over personal money flows: currency/capital controls (IMF AREAER), restrictions on foreign accounts and transfers, mandatory income declaration scope for residents, cash payment limits, banking access for foreigners. Low = free movement of personal funds and easy non-resident banking; very-high = strict capital controls and pervasive reporting. Method field on each value lists the inputs used.
France
Official source
- Data as of
- Sep 1, 2015
- Verified
- Jul 14, 2026
- Method
- Composite: France uses the euro, fully convertible, with EU free movement of capital and NO exchange/capital controls. The main constraint is a cash-payment cap — a French tax resident may pay at most €1,000 in cash to a professional (since Sept 2015; non-resident tourists up to €15,000); cash between private individuals is unlimited (written proof required above €1,500). The EU Anti-Money-Laundering Regulation adds an EU-wide €10,000 cash cap from 2027. Non-resident banking is available with standard KYC. These are ordinary AML measures, not capital controls → 'low'.
Spain
Agencia Tributaria — límite de pagos en efectivo (Ley 11/2021); eurozone member, no capital controls
Curated by SettleMetric
- Data as of
- Jan 1, 2026
- Verified
- Jul 4, 2026
- Method
- Composite: eurozone member, euro fully convertible, no currency/capital controls (free EU capital movement). Cash-payment limit €1,000 per transaction when a party acts as business/professional (Ley 11/2021), €10,000 for non-resident private individuals. Standard EU CRS/DAC bank reporting and DAC8 for crypto; Modelo 720 declaration of foreign assets >€50,000 exists (informational). No exchange restrictions on personal funds; non-residents can open bank accounts (NIE required).
- Notes
- Modelo 720 foreign-asset reporting (>€50,000) is an information duty; EU Court struck down its disproportionate penalty regime in 2022, penalties since aligned to general rules. Overall personal money movement is free (low control) by the criterion's definition.
Infrastructure
Domestic delivery qualityExcellent10.0Good7.0
What this measures
Quality of in-country parcel delivery. excellent = nationwide next-day widely available, dense parcel-locker network, real-time tracking standard; good = 1–3 day delivery, lockers in major cities; basic = reliable but slow (3–7 days), mostly to-door or post-office pickup; poor = unreliable delivery, street addresses often unusable, informal workarounds common. Classified from official service/coverage data of the national postal operator and the two largest private carriers; inputs itemized in each value's method field.
France
La Poste / Colissimo (Pickup) and Mondial Relay network figures
Curated by SettleMetric
- Data as of
- Jan 1, 2025
- Verified
- Jul 14, 2026
- Method
- France has one of Europe's densest out-of-home parcel networks. Colissimo/Pickup: 26,000+ pickup points (≈17,500 relay points + ≈6,500 automatic lockers, incl. ≈4,500 24/7 Pickup Station lockers). Mondial Relay: ≈17,000 points (≈9,000 lockers + ≈8,000 relais). Plus Relais Colis, Chronopost, DPD, and La Poste home delivery ~6 days/week, with nationwide next-day/2-day standard options → 'excellent'.
Spain
Correos official (network of delivery points, Citypaq lockers) + private carriers
Curated by SettleMetric
- Data as of
- Dec 31, 2025
- Verified
- Jul 4, 2026
- Method
- Correos ~13,000 attention/pickup points (2,380 offices + rural points + 2,115+ Citypaq lockers, plus new Punto Correos convenience points, end-2025); SEUR, MRW, GLS, DHL, UPS, Correos Express operate nationwide with tracking; 24–48h delivery standard in cities. Locker density lower than the most locker-dense EU markets, so classified 'good' rather than 'excellent'.
- Notes
- Reliable, tracked 1–3 day domestic delivery with a growing parcel-locker network (Citypaq); to-door and PUDO pickup both common.
International delivery easeMinor friction7.0Minor friction7.0
What this measures
Ease of receiving goods from abroad. seamless = major international carriers deliver door-to-door, meaningful duty-free de-minimis threshold, customs clearance predictable in days; minor-friction = carriers present but low de-minimis, extra paperwork or routine delays; significant-friction = frequent customs holds, high brokerage fees, some marketplaces refuse to ship; unreliable = parcels regularly lost or blocked, informal import channels dominate. De-minimis thresholds and clearance rules from the national customs authority (official source, cite the regulation); carrier presence from carriers' official pages.
France
Official source
- Data as of
- Jul 1, 2026
- Verified
- Jul 14, 2026
- Notes
- Intra-EU shipping is frictionless (single market — most European cross-border parcels arrive like domestic ones). For non-EU imports the EU removed the €150 duty-free threshold and from 1 July 2026 applies a temporary flat customs duty per item on ≤€150 consignments (VAT already collected at checkout via IOSS since 2021). Predictable but no longer duty-free — the same EU regime as other member states.
Spain
Official source
- Data as of
- Jul 1, 2026
- Verified
- Jul 4, 2026
- Notes
- Intra-EU shipping is frictionless (single market, all major carriers). Non-EU imports: the €150 duty-free threshold was removed EU-wide on 2026-07-01 — a temporary flat €3-per-item customs duty applies to ≤€150 consignments (until 2028); VAT already collected at checkout via IOSS since 2021. Predictable but no longer duty-free; DHL/UPS/FedEx/SEUR clear customs routinely.
Internet speedMbps, median fixed download51.45.150.45.0
What this measures
Median fixed-broadband download speed over the trailing 6 months from M-Lab NDT open data (CC0), aggregated at country or city level. Not comparable with Ookla figures (different test methodology) — do not mix sources within this criterion.
France
M-Lab NDT country aggregates for France
Open data
- Data as of
- Dec 31, 2023
- Verified
- Jul 14, 2026
- Method
- Median of the 344 daily country-median download values for FR in 2023 (~10.47M download tests; daily medians ranged 24.9–61.1 Mbps). M-Lab NDT is single-stream and reads well below Ookla-style or advertised figures (French fibre commonly markets 300–1000+ Mbps) — comparable only within this criterion. 2023 is the latest full year in M-Lab's public stats API.
- Notes
- France has extensive FTTH fibre coverage; the M-Lab single-stream median understates real-world line speeds and is used only for cross-country comparability on one consistent method.
Spain
M-Lab NDT country aggregates for Spain
Open data
- Data as of
- Dec 31, 2023
- Verified
- Jul 4, 2026
- Method
- Median of 344 daily country medians, 9,298,577 tests (2023 — latest full year in M-Lab's public stats API; 2024 file is partial at 86 days with a similar 52.5 Mbps median).
- Notes
- M-Lab NDT is single-stream and reads well below Ookla-style figures — comparable only within this criterion. Spain has extensive FTTH coverage; real advertised fibre speeds are far higher than this test-based median.
Language
English proficiencyModerate5.0Moderate5.0
What this measures
Own banding of how far English gets a resident in daily life (government offices, healthcare, housing, services). Informed by EF EPI band (research source, cited with attribution, not republished) plus official language status and service-sector realities. Values are our bands, not EF scores.
France
EF EPI 2025 — France (score 539, rank 38/123, Moderate band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 14, 2026
- Notes
- Own band informed by EF EPI 2025 (attribution: EF Education First): France score 539, global rank 38, 'Moderate' band (EF cutoffs: Moderate 500–549), up 11 places and +15 points vs 2024. English is workable in Paris tech/expat circles and tourism-facing Côte d'Azur, but French is essential for administration, most workplaces, and daily life — France sits below the very-high Northern-European tier.
Spain
EF EPI 2025 (Spain rank 36/123, score 540 — Moderate band)
Research
- Data as of
- Nov 1, 2025
- Verified
- Jul 4, 2026
- Notes
- Own band informed by EF EPI 2025 (attribution: EF Education First; Spain score 540, Moderate band, weakest in speaking 462). English is workable in tourist/hospitality zones and among younger urban professionals, but limited in government offices, healthcare, and everyday services outside big cities — a moderate rating for daily life.
Deep dives: taxes in France ·taxes in Spain ·net-income calculator