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Spanish IRPF Income Tax:
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The IRPF (Impuesto sobre la Renta de las Personas Físicas) is Spain's personal income tax system. It's a progressive tax with rates ranging from 19% to 47% for 2025, applied to employment income, business activities, and capital gains.
The calculator uses the Spanish IRPF progressive tax system:
Where:
Explanation: The tax applies progressively across income brackets, with different rates for each portion of income. Regional variations and personal circumstances affect the final tax amount.
Details: Accurate tax calculation is essential for financial planning, understanding take-home pay, compliance with Spanish tax laws, and avoiding underpayment penalties or overpayment.
Tips: Enter annual gross income in EUR, select your autonomous community, marital status, and number of dependents. All values must be valid (income > 0, dependents 0-10).
Q1: What are the main tax brackets for 2025?
A: The progressive brackets are: 0-12,450€ at 19%, 12,450-20,200€ at 24%, 20,200-35,200€ at 30%, 35,200-60,000€ at 37%, 60,000-300,000€ at 45%, and above 300,000€ at 47%.
Q2: How do regional differences affect taxes?
A: Autonomous communities can adjust tax rates and deductions. Madrid typically has lower rates, while Catalonia and Basque Country have their own specific systems.
Q3: What deductions are available?
A: Common deductions include personal allowance, marital status deductions, dependent children, mortgage interest, and pension contributions.
Q4: When is the tax return due?
A: The annual tax return (Declaración de la Renta) is typically filed between April and June for the previous tax year.
Q5: Are there special regimes for foreigners?
A: Yes, the Beckham Law offers a flat 24% rate for qualifying foreign workers during their first 6 years in Spain.