According to the most recent 2026 data from the Spanish Tax Agency (AEAT) and the National Statistics Institute (INE), Benamargosa in the province of Malaga is currently ranked as the poorest municipality in Spain based on average gross income per taxpayer. Historically, towns in the Andalusia and Extremadura regions, such as Zahínos (Badajoz), have frequently occupied this bottom spot. These rankings are typically based on the "poverty risk" or "average household income" metrics, which highlight a significant economic gap between the wealthy northern regions like Madrid and the Basque Country and the more agricultural, southern parts of the country. In these areas, the average annual income often hovers around €13,000 to €14,000 per person, which is significantly lower than the national average, often due to higher unemployment rates and a reliance on seasonal labor.