How does Spanish IRPF work?

IRPF is split between state tax (tramo estatal) and regional tax (tramo autonómico), each with its own brackets. Total tax = state share + regional share. Effective rates vary by autonomous community.

Which Spanish region has the lowest income tax?

Madrid has the lowest rates, with a regional tramo reduced to 8.5-10.5% on the regional portion. Combined with the state tramo, Madrid residents typically pay 3-4% less than Catalonia or Asturias.

What is the mínimo personal y familiar?

A tax-free personal minimum: 5,550 EUR (general), plus 600-1,200 EUR for age, 2,400-3,600 EUR per child, 1,122 EUR per ascendant. The minimum is applied at marginal rates to reduce the tax due.

What is the annual IRPF declaration (declaracion)?

Filed from April to June each year via Agencia Tributaria. Mandatory if income exceeds 22,000 EUR (single employer) or 15,000 EUR (multiple employers). Auto-populated data (borrador) available for most employees.

How is investment income taxed?

Capital income (dividends, interest) and capital gains taxed at: 19% to 6,000 EUR, 21% from 6,000 to 50,000 EUR, 23% from 50,000 to 200,000 EUR, 27% above 200,000 EUR (base del ahorro rates).

Spain IRPF Income Tax Calculator by Autonomous Community 2024

Calculate Spanish IRPF considering both state (tramo estatal) and regional (tramo autonómico) brackets. Total rates vary: Madrid (15-21%), Catalonia (21.5-25.5%), Andalusia (from 9.5%). Includes minimum vital (mínimo personal y familiar).

Use the full interactive calculator below, or

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