What is IRPF?
IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain's personal income tax. It is a progressive tax that applies to the worldwide income of individuals who are tax residents in Spain.
The tax is administered by the AEAT (Agencia Estatal de Administración Tributaria) and is filed annually through their online platform, Renta Web. The filing period typically runs from April to June each year.
Key facts
| Full name | Impuesto sobre la Renta de las Personas Físicas |
| Administered by | AEAT (Agencia Tributaria) |
| Type | Progressive - higher income = higher rate |
| Scope | Worldwide income for tax residents |
| Filed via | Renta Web (online portal) |
| Structure | State portion + Regional (autonomous community) portion |
| Purpose | Funds public services: healthcare, education, infrastructure |
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Determine Tax Residency
Before anything else, the system needs to know whether you are a tax resident or a non-resident. This determines which tax regime applies to you.
Resident → IRPF
You are a tax resident if you spend 183+ days per year in Spain, or if your main economic interests or family are based here.
- Taxed on worldwide income
- Progressive rates (19%-47%)
- Filed via Modelo 100 (Renta Web)
Non-resident → IRNR
IRNR (Impuesto sobre la Renta de no Residentes) applies if you earn income from Spanish sources but are not a tax resident.
- Only Spanish-sourced income
- Generally flat 24% (19% for EU/EEA)
- Filed via Modelo 210
The rest of this guide focuses on IRPF (residents)
If you are a non-resident, the IRNR regime is simpler but fundamentally different. Consult AEAT or a tax advisor for IRNR-specific guidance.
Calculate Total Income
IRPF splits your income into two separate bases, each taxed under its own set of brackets. Understanding this split is essential because mixing them incorrectly leads to wrong calculations.
General Taxable Base (Base imponible general)
Taxed at progressive rates. Includes:
Savings Taxable Base (Base imponible del ahorro)
Taxed at separate, lower rates. Includes:
Apply Reductions Before Tax
Before the tax brackets are applied, certain amounts are subtracted from your taxable base. These reductions lower the income figure that enters the bracket calculation, making them very valuable.
Pension contributions
Contributions to qualifying pension plans (up to €1,500/year for individual plans).
Alimony payments
Court-ordered alimony to a former spouse is deductible from the general base.
Disability reductions
Additional reductions for taxpayers or dependents with a recognised degree of disability.
Regional deductions
Each autonomous community offers its own set of deductions (see the Valencian example below).
Progressive Tax Brackets (2025)
IRPF is split between the state and your autonomous community. The state portion is the same everywhere; the regional portion varies. Below are the standard combined rates.
General taxable base
| Income range | State | Regional (avg) | Combined |
|---|---|---|---|
| €0 - €12,450 | 9.50% | 9.50% | 19.00% |
| €12,450 - €20,200 | 12.00% | 12.00% | 24.00% |
| €20,200 - €35,200 | 15.00% | 15.00% | 30.00% |
| €35,200 - €60,000 | 18.50% | 18.50% | 37.00% |
| €60,000 - €300,000 | 22.50% | 22.50% | 45.00% |
| €300,000+ | 24.50% | 22.50% | 47.00% |
Savings taxable base
| Savings range | Rate |
|---|---|
| €0 - €6,000 | 19% |
| €6,000 - €50,000 | 21% |
| €50,000 - €200,000 | 23% |
| €200,000 - €300,000 | 27% |
| €300,000+ | 28% |
Note: Regional rates vary by autonomous community. Some communities (e.g. Madrid) have lower rates while others (e.g. Catalonia, Valencia) have higher top brackets. The calculator uses community-specific rates for accuracy.
Personal & Family Minimums
Spain grants every taxpayer a minimum personal and family allowance (mínimo personal y familiar). This amount is effectively tax-free and reduces your taxable base.
| Concept | Annual amount |
|---|---|
| Taxpayer (under 65) | €5,550 |
| Taxpayer (65-74) | €6,700 |
| Taxpayer (75+) | €8,100 |
| 1st child (under 25) | €2,400 |
| 2nd child | €2,700 |
| 3rd child | €4,000 |
| 4th+ child | €4,500 |
| Child under 3 (additional) | €2,800 |
| Disability 33%-65% | €3,000 |
| Disability 65%+ | €9,000 |
Withholdings & Final Result
Throughout the year, your employer (or you, if self-employed) makes withholding payments (retenciones) to AEAT on your behalf. When you file your annual return, you compare:
Total tax calculated (from brackets, after minimums)
Withholdings already paid (retenciones)
Positive result: you owe additional tax
Negative result: AEAT owes you a refund
What the final output should show
Documents Typically Required for Filing
Gather the following before you start your annual return. Having everything ready will make filing through Renta Web significantly faster.
Employment withholding certificate
Your employer provides this (Certificado de Retenciones) showing salary and tax withheld.
SEPE certificate (if applicable)
If you received unemployment benefits during the year.
Bank tax information
Annual summary from your bank showing interest earned, dividends, capital gains.
ID documents of all family members
NIE/DNI of spouse and children for family deductions.
Rental contract + payment proof
If you rent out property, or if you claim rental deductions as a tenant.
Mortgage documents
Annual statement from your bank showing interest and principal paid (if pre-2013 mortgage).
Bank account number for refund
Spanish IBAN where AEAT will deposit your refund.
Previous year tax draft
AEAT often pre-fills a draft (borrador) based on data from employers and banks. Always review it.
Pension contribution receipts
Proof of payments into private pension plans.
Union / professional fees
Receipts for trade union membership or professional association dues.
Private health insurance (self-employed)
If you are autónomo, premiums for yourself, spouse, and children under 25.
Nursery fees (bank-paid only)
Some communities allow deductions for nursery school. Must be paid via bank transfer.
Property documents (if landlord)
Cadastral reference, rental income records, and deductible expenses for rented properties.
That's a long checklist.
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Regional Example: Valencian Community Deductions
Each autonomous community offers its own set of deductions on top of the national system. Below is an example of deductions available in the Comunitat Valenciana that are particularly relevant to expats.
Healthcare deductions
You may deduct expenses for:
Sports & physical activity deductions
Requirements for all Valencian deductions
- You must have a proper invoice (factura) from the provider
- Payment must be made by bank transfer or card (traceable)
- The provider must be a registered business
- Cash payments are not deductible
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