Income Tax In Spain

Recruitment Spain
Job Information about Spain
Facts about Spain
Weather in Spain
Government in Spain
Politics in Spain
Economy in Spain
Population in Spain
Language in Spain
Working in Spain
Labour Laws in Spain
Getting a Visa for Spain
Getting a work and residence permit in Spain
Social protection in Spain
Income tax in Spain
Pensions in Spain
Unemployment in Spain
Unemployment benefit in Spain
Embassies and Consulates in Spain
Jobs in Spain
Types of job in Spain
Jobs in Spain
Finding a job in Spain
CV tips for Spain
Interview tips for Spain
Living in Spain
Looking for a place to live in Spain
Cost of living in Spain
Banking in Spain
Healthcare in Spain
Schools in Spain
Public transport in Spain
Driving regulations in Spain
FAQs about Spain


The Spanish Tax year runs from 1st January to 31st December and Spanish residents have to pay income tax (Impuestos sobre personas fisicas) on their worldwide earnings when they complete a declaration (Declaraciσn de la Renta) during May or June the of following year. A Spanish resident is defined as someone who spends more that 182 days in the year in Spain (whether or not they have a residence card or not). Salaried workers earning less that €22.000 per annum will probably not have to complete an income tax declaration as long as they have a single employer. The Tax Agency will send you a form 105 to check that you agree with the calculations and return. You do not need to fill in a declaration at all if your income is less than €8.000 a year.

The tax agency have published a computer program called PADRE to complete the Annual declaration. Many banks and gestores now use this program. A professional advisor can help you with this and will charge €70 or more depending on the complexity of your case. Married couples should check whether it is better to file joint or separate declarations.

Spain has double taxation agreements with many countries including the UK so you will not be taxed twice. Americans will still have to file a tax declaration because the USA bases tax on nationality not residence.

Spanish income tax rates:

Taxable Base Tax Rate Band Marginal %
0 0 4000 15
4000 600 9800 24
13800 2952 12000 28
25800 6312 19200 37
45000 13416 - 45

Deductions from Income:

Single Person €3400
Married persons €6800
First Child €1400
Second Child €1500
Third Child €2200
Over 65 years of age add €800 to personal minimum of €3400

Payments to the Social Security System:
15% of mortgage payments on principal residence.
75% of Plus Valia tax paid on a property transfer.

For example a single man earning €25.000 a year would deduct his €3400 allowance leaving a taxable base of €21.600. From the table an income of €13800 pays €2952 tax and 28% on the remainder. Our example would pay €2952 plus 28% of €7.800 (21,600-13,800) or €5,136 in total.

  Home | All Jobs in Spain | Vacancies in Gibraltar |  | Contact Us | Jobs in Malta | Privacy Policy | Legal Policy Browse Companies in Spain