Spain IRPF Guide 2026: Tax Brackets, Deductions, and How to File Your Return

The IRPF (Impuesto sobre la Renta de las Personas Fisicas) is Spain's main direct tax. It taxes income earned during a calendar year by individuals who are tax residents in Spanish territory. It is a progressive tax, meaning the more you earn, the higher the percentage you pay.

Contrary to what many believe, the IRPF does not apply a single percentage to all your income. It uses a system of tax brackets: each bracket of your income is taxed at a different rate. Only the portion exceeding each threshold pays the rate of the next bracket.

Who must file a tax return in 2026:

• Salaried workers with employment income exceeding 22,000 euros per year from a single employer
• Workers with more than one employer and income exceeding 15,000 euros per year (if the second and subsequent employers total more than 1,500 euros)
• All self-employed workers (autonomos), regardless of their income
• Individuals with investment income or capital gains exceeding 1,600 euros per year
• Owners of rented properties, subsidy recipients, or individuals with imputed property income

Even if you are not required to file, it may be worthwhile if you would receive a refund, as the tax authority does not automatically refund excess withholdings.

The IRPF brackets for the 2026 tax year (return to be filed in 2027) combine the national bracket and the regional bracket. The current national rates are:

Taxable base	National rate	Regional rate (general)	Total rate
Up to 12,450 euros	9.50%	9.50%	19%
12,450 - 20,200 euros	12.00%	12.00%	24%
20,200 - 35,200 euros	15.00%	15.00%	30%
35,200 - 60,000 euros	18.50%	18.50%	37%
60,000 - 300,000 euros	22.50%	22.50%	45%
Over 300,000 euros	24.50%	22.50%	47%

How progressivity works:

If you earn 40,000 euros gross per year (before deductions), you do not pay 37% on everything. The calculation would be:

• First 12,450 euros at 19% = 2,365.50 euros
• From 12,450 to 20,200 euros (7,750 euros) at 24% = 1,860 euros
• From 20,200 to 35,200 euros (15,000 euros) at 30% = 4,500 euros
• From 35,200 to 40,000 euros (4,800 euros) at 37% = 1,776 euros
• Total: 10,501.50 euros (effective rate of 26.25%)

Use our IRPF calculator to automatically calculate how much you owe based on your income and personal situation.

Deductions reduce the taxable base on which the tax is calculated, meaning you pay less. Knowing them all can result in significant savings:

Personal and family minimums:

• Taxpayer minimum: 5,550 euros (7,700 euros for those over 65, 9,550 euros for those over 75)
• Per descendant: 2,400 euros for the first, 2,700 for the second, 4,000 for the third, 4,500 for the fourth and beyond. Additional 2,800 euros for children under 3 years old
• Per ascendant: 1,150 euros (over 65 years old and living with you), additional 1,400 euros if over 75
• For disability: 3,000 euros (degree of 33% or higher), 9,000 euros (degree of 65% or higher)

Main national deductions:

• Pension plan contributions: Deduction of up to 1,500 euros per year in individual contributions. This directly reduces your taxable base.
• Primary residence investment: Although eliminated for new purchases in 2013, those who bought before that date retain the 15% deduction on a maximum of 9,040 euros per year.
• Charitable donations: 80% deduction on the first 250 euros donated to non-profit organizations, and 40% (or 45% if recurring) on the excess.
• Maternity: Deduction of up to 1,200 euros per year for each child under 3 for working mothers.
• Large family: 1,200 euros per year (2,400 for special category).

These figures may vary by autonomous community. Check the specific deductions in your community, as some offer significant additional benefits for housing rent, educational expenses, or energy efficiency.

The IRPF tax treatment varies considerably depending on your employment status. Understanding these differences is key to planning your tax burden:

Salaried workers (cuenta ajena):

• Your employer makes monthly withholdings on your payroll based on your gross salary and personal situation
• Withholdings are an advance on your IRPF; when you file your return, the difference is settled (amount to pay or refund)
• You are entitled to a work income reduction of up to 6,498 euros for income below 16,825 euros
• You can deduct expenses such as union dues, employment legal defense costs, and professional association fees (up to 500 euros)
• Non-reimbursed commuting expenses and job-related training are generally not deductible with few exceptions

Self-employed workers (autonomos):

• You must file quarterly returns (modelo 130) in addition to the annual return
• You can deduct all expenses necessary for your activity: premises utilities, materials, transportation, professional training, insurance, Social Security contributions, etc.
• If you work from home, you can deduct a percentage of utility costs (water, electricity, gas, internet) proportional to the space dedicated to the activity, at 30% of the property's proportional share
• You apply 15% withholdings on your invoices (7% during the first three years of activity)
• You can choose between normal direct estimation, simplified estimation, or objective estimation (modules), depending on your activity and income volume
• The autonomo Social Security contribution is deductible as a business expense

New self-employed (flat rate): In 2026, new self-employed workers benefit from a reduced contribution during the first months of activity. Additionally, if your net earnings are below the minimum wage, you can access reduced contributions under the new system based on real income brackets.

Spain has a partially decentralized tax system. Each autonomous community can modify the rates of the regional IRPF bracket and establish its own deductions. This creates significant differences in the tax burden depending on where you reside:

Communities with higher tax pressure:

• Catalonia, Valencia, Asturias: Have tended to maintain or increase their regional rates, resulting in above-average tax pressure for high income brackets
• May have maximum marginal rates approaching 50% for very high incomes

Communities with lower tax pressure:

• Madrid: Historically the community with the lowest regional bracket rates, resulting in a difference of several thousand euros per year for medium and high incomes
• Andalusia: Has progressively reduced its rates in recent years
• Basque Country and Navarra: Have their own tax system (foral regime) with completely different brackets and deductions from the common regime

Notable regional deductions:

• Primary residence rent: Several communities offer rental deductions that no longer exist at the national level. Madrid, Andalusia, and Catalonia have specific deductions for young people and low incomes.
• Educational expenses: Madrid allows deductions for school tuition, uniforms, and language classes. Other communities have similar deductions.
• Energy efficiency: Deductions for installing solar panels, improving thermal insulation, or other energy efficiency renovations in your primary residence.
• Birth and adoption: Additional amounts beyond the family minimum, varying by community.

Use our IRPF calculator which includes the specific brackets for each autonomous community to get a precise calculation based on your place of residence.

The tax return for the 2026 fiscal year is filed during the annual tax campaign that typically runs from April to June 2027. Here are the key deadlines and channels:

Tentative campaign calendar:

• Early April: Opening of the deadline for filing online through Renta Web
• May: Opening of the deadline for phone filing (appointment required)
• June: Opening of the deadline for in-person service at AEAT offices (appointment required)
• Late June: General filing deadline closes
• Exception: If the result is an amount to pay with direct bank debit, the deadline closes a few days before the general close

Filing channels:

1. Renta Web (online): The fastest and most recommended channel. Access with a digital certificate, Cl@ve PIN, or electronic DNI. The AEAT prepares a draft with the data it already has, and you review it, modify it if necessary, and confirm.
2. AEAT App: For straightforward returns, you can confirm the draft directly from your phone.
3. Phone: An AEAT agent helps you complete the return. You need a prior appointment and must have your documentation ready.
4. In person: At tax agency offices, with a mandatory prior appointment. Recommended only if your situation is complex.

Required documentation:

• Withholding certificate from your employer (modelo 190 / withholding certificate)
• Bank details (IBAN) for refund or direct debit
• Rent receipts if you claim deductions
• Pension plan contribution certificates
• Donation receipts to qualifying organizations
• Cadastral data if you own properties

Planning ahead can significantly reduce your tax bill in a completely legal way. These tips help you pay what is fair:

Before the fiscal year ends (December):

• Contribute to your pension plan: Contributions directly reduce your taxable base. If you are in the 30% bracket, every 1,000 euros contributed saves you 300 euros in taxes. The limit is 1,500 euros per year for individual contributions.
• Offset gains with losses: If you have sold stocks or funds at a profit, you can sell others at a loss to offset and reduce your savings base. Be aware of the 2-month rule: you cannot repurchase the same security within that period.
• Make charitable donations: Donations to foundations and NGOs have a generous 80% deduction on the first 250 euros and 40% on the excess.
• If you are self-employed, advance expenses: Material purchases, training, or equipment planned for January can be moved to December to deduct them in the current fiscal year.

When filing your return:

• Review the draft carefully: The tax authority's draft does not automatically include all deductions. Deductible expenses such as rent, donations, union dues, or pension plan contributions may not be reflected.
• Verify your family situation: Dependents, cohabiting ascendants, and disability situations entitle you to family minimums that reduce the tax liability.
• Check regional deductions: Many people miss deductions for rent, educational expenses, or energy efficiency simply because they are not aware of them.
• Joint vs individual filing: Married couples can choose joint or individual filing. Generally, joint filing is beneficial when one spouse has no income or very low income. If both work, individual filing is usually better.

Our percentage calculator can help you quickly calculate the impact of a deduction on your final tax liability.

NexTools offers free tools to help you with the financial and tax calculations related to the IRPF:

• Spain IRPF Calculator: Calculate your IRPF liability quickly and accurately. Enter your gross income, personal situation, and autonomous community to get a complete breakdown of your estimated return, including effective rate and amount to pay or refund.
• Percentage Calculator: Useful for quickly calculating deduction percentages, withholding rates, and effective rates. Ideal for comparing the impact of different tax scenarios.
• Currency Converter: If you have income in foreign currency that must be reported in euros, our converter shows you the exchange rate for the correct conversion.

All tools are free, require no sign-up, and process information locally in your browser. Your tax data is never sent to any server, ensuring maximum privacy.

Important note: These tools provide indicative calculations. For complex tax situations (multiple income sources, activities abroad, inheritances, etc.), we recommend consulting with a professional tax advisor who can evaluate your particular case.