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This definition was automatically translated from Spanish. View original in Spanish
Taxation

IRPF (Impuesto sobre la Renta de las Personas Físicas)

A progressive tax on the income of individuals resident in Spain, covering salary, rental income, investment returns, and capital gains.

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The IRPF (Spain's personal income tax) taxes the income earned during the year by individuals who are tax residents in Spain. It's a progressive tax: the higher the taxable base, the higher the marginal rate applied.

Brackets and rates

There's a national portion and a regional portion of the IRPF, so the effective rate can vary depending on the autonomous community (or historical territory, in the case of the Basque Country and Navarre, which have their own regional/foral rules).

Withholdings vs. final tax bill

What your employer withholds each month from your payslip is an advance payment toward the IRPF, not the final tax. The final amount owed is calculated in the annual tax return, where withholdings, deductions, and other income (rentals, investments, etc.) are reconciled.

Gross-to-net salary calculator