Income Tax Calculator

IRPF is Spain's personal income tax — applies to employees (withheld by employers), autónomos (quarterly pagos fraccionados + annual return), and residents with rental income, investments or capital gains. It is progressive and split between the national tramo estatal and regional tramo autonómico. Non-residents pay IRNR instead.

National brackets (marginal rates): up to €12,450 → 19%; €12,450–€20,200 → 24%; €20,200–€35,200 → 30%; €35,200–€60,000 → 37%; €60,000–€300,000 → 45%; over €300,000 → 47%. Only the income within each bracket is taxed at that rate. Personal allowance (mínimo personal): €5,550 reduces the taxable base.

Retención: employers deduct IRPF from each payslip based on Model 145. Annual return (Declaración de la Renta, April–June): you reconcile tax owed vs withheld. Over-withheld → AEAT refunds. Under-withheld → you pay the difference. You may not need to file if income is under €22,000 from a single employer with correct withholding — but filing may result in a refund.

Key deductions: mínimo personal €5,550 (€6,700 age 65+, €8,100 age 75+); mínimo por descendientes €2,400 first child, €2,700 second, €4,000 third; pension contributions up to €1,500/year; charitable donations 80% of first €150; regional deductions vary by community. Consult a gestor for the full picture.