Spain public holidays 2026, VAT rate and tax data
Spain: VAT rate 21% since 1 Sep 2012; 11 public holidays in 2026 (next: Día siguiente a Todos los Santos, 2 Nov 2026); corporate tax rate 25%; minimum wage 1221 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 4.9%.
14 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "ES", "series": "vat", "value": 21, "unit": "percent", "effective_from": "2012-09-01", "last_confirmed": "2026-10-12", "source": { "name": "Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido,…", "url": "https://sede.agenciatributaria.gob.es/Sede/iva/calculo-iva-repercutido-clientes/tipos-impositivos-iva.html" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"es","amount":1000}.
Spain public holidays 2026
11 days in 2026; next: Día siguiente a Todos los Santos on 2 Nov 2026. Official source: Resolución de 17 de octubre de 2025, de la Dirección General de Trabajo, por la que se… · last verified 12 Oct 2026
Fixed by law 9 Confirmed 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo (New Year's Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 6 Jan 2026 Tue | Epifanía del Señor (Epiphany) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 2 Apr 2026 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 3 Apr 2026 Fri | Viernes Santo (Good Friday) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 1 May 2026 Fri | Fiesta del Trabajo (Labour Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 15 Aug 2026 Sat | Asunción de la Virgen (Assumption of the Virgin) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 12 Oct 2026 Mon | Fiesta Nacional de España (National Day of Spain) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 2 Nov 2026 Mon | Día siguiente a Todos los Santos day after All Saints' Day — transferred from Sunday 1 November |
Confirmed | Resolución de 17 de octubre de 2025, de… |
| 7 Dec 2026 Mon | Lunes siguiente al Día de la Constitución Española Monday after Constitution Day — transferred from Sunday 6 December |
Confirmed | Resolución de 17 de octubre de 2025, de… |
| 8 Dec 2026 Tue | Inmaculada Concepción (Immaculate Conception) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 25 Dec 2026 Fri | Natividad del Señor (Christmas Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo (New Year's Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 6 Jan 2027 Wed | Epifanía del Señor (Epiphany) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 25 Mar 2027 Thu | Jueves Santo (Maundy Thursday) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 26 Mar 2027 Fri | Viernes Santo (Good Friday) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 1 May 2027 Sat | Fiesta del Trabajo (Labour Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 16 Aug 2027 Mon | Lunes siguiente a la Asunción de la Virgen Monday after the Assumption — transferred because 15 August 2027 is a Sunday |
Confirmed | Resolución de 17 de octubre de 2025, de… |
| 12 Oct 2027 Tue | Fiesta Nacional de España (National Day of Spain) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 1 Nov 2027 Mon | Todos los Santos (All Saints' Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 6 Dec 2027 Mon | Día de la Constitución Española (Constitution Day) | Confirmed | Resolución de 17 de octubre de 2025, de… |
| 8 Dec 2027 Wed | Inmaculada Concepción (Immaculate Conception) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
| 25 Dec 2027 Sat | Natividad del Señor (Christmas Day) | Fixed by law | Resolución de 17 de octubre de 2025, de… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Spain value
Rate schedules and breakdowns
Withholding tax rates
19–24% across 3 withholding taxes — no single rate · in force from 2015-01-01 · Official source: Real Decreto Legislativo 5/2004 (TRLIRNR), articulo 25.1 (texto consolidado… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | IRNR on dividends (no permanent establishment) | 19 | dividends and other income from participation in the equity of an entity, obtained in Spain by non-residents without a permanent establishment | 2015-01-01 | TRLIRNR art. 25.1.f).1.o: 'El 19 por… |
| EU PARENT-SUBSIDIARY EXEMPTION IN DOMESTIC LAW: art. 14.1.h TRLIRNR exempts profits distributed by a Spanish subsidiary to its EU-resident parent (or its EU permanent establishment) where the parent holds a direct or indirect participation of at least 5% maintained… | |||||
| interest | IRNR on interest (no permanent establishment) | 19 | interest and other income from the transfer of own capital to third parties, obtained in Spain by non-residents without a permanent establishment | 2015-01-01 | TRLIRNR art. 25.1.f).2.o: 'El 19 por… |
| BROAD DOMESTIC EXEMPTION FOR EU/EEA RESIDENTS: art. 14.1.c TRLIRNR exempts interest ('Los intereses y demas rendimientos obtenidos por la cesion a terceros de capitales propios... por residentes en otro Estado miembro de la Union Europea o en otro Estado integrante del Espacio… | |||||
| royalties | IRNR on royalties (no permanent establishment) - general rate | 24 | royalties (canones) obtained in Spain by non-residents without a permanent establishment; taxed at the general IRNR rate because articulo 25 assigns royalties no specific rate | 2015-01-01 | TRLIRNR art. 25.1.a): 'Con caracter… |
| TWO STATUTORY RATES BY RECIPIENT RESIDENCE: 24% generally, reduced to 19% when the recipient is resident in the EU or in an EEA state with effective exchange of tax information (same art. 25.1.a). INTEREST AND ROYALTIES DIRECTIVE IN DOMESTIC LAW: art. 14.1.m TRLIRNR fully… | |||||
Personal income tax (IRPF)
9.5–24.5% across 6 bands · in force from 2021-01-01 · Official source: Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 12450 | 9.5 |
| 12450 | 20200 | 12 |
| 20200 | 35200 | 15 |
| 35200 | 60000 | 18.5 |
| 60000 | 300000 | 22.5 |
| 300000 | — | 24.5 |
Statutory social-insurance contributions
0–33.62% across 11 contribution branches · in force from 2026-01-01 · Official source: Orden PJC/297/2026, de 30 de marzo, por la que se desarrollan las normas… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| contingencias_comunes | Cotización por contingencias comunes (common contingencies: retirement, permanent disability, death and survivors, sickness/temporary incapacity, maternity/paternity, healthcare) | 28.3 | 4.7 | 23.6 | percent | Base de cotización por contingencias comunes = total monthly gross remuneration (money and in kind) under art. 147 LGSS, INCLUDING the pro-rated share of bonuses/13th-14th payments (pagas extraordinarias) spread over 12 months, but EXCLUDING overtime pay, which is charged separately under the horas extraordinarias schemes. The result is then floored and capped by the group bases in art. 3 of the Orden. | EUR |
| The floor is NOT uniform: minimum monthly base is 1.989,30 € for cotización group 1 (Ingenieros y Licenciados / alta dirección), 1.649,70 € for group 2, 1.435,20 € for group 3 and 1.424,40 € for groups 4-7. Groups 8-11 are contributed on DAILY bases: minimum 47,48 €/day, maximum… | |||||||
| accidentes_trabajo_enfermedades_profesionales | Cotización por accidentes de trabajo y enfermedades profesionales (AT/EP) — occupational accident and disease insurance, tarifa de primas | — | 0 | — | percent | Base de cotización por contingencias profesionales — same monthly base as common contingencies but INCLUDING overtime remuneration, subject to the same 5.101,20 € cap and to a floor equal to the SMI increased by one sixth (1.424,40 €). | EUR |
| EMPLOYER-ONLY; never a payroll deduction. There is NO single national rate. The premium is set per economic activity in Cuadro I of DA 61ª LGSS and ranges from 1,50 % to 7,15 % total (split into an IT component and an IMS component, e.g. 1,00 + 1,00 = 2,00 % for código 0119… | |||||||
| desempleo_indefinido | Cotización por desempleo — contratación indefinida (unemployment insurance, permanent contracts) | 7.05 | 1.55 | 5.5 | percent | Base de cotización por contingencias profesionales (the AT/EP base, i.e. including overtime), per art. 19.4 LGSS and Orden art. 33.1 — NOT the common-contingency base. | EUR |
| This lower rate applies not only to open-ended contracts (including part-time indefinite and fijos discontinuos) but also to certain fixed-term forms: contratos de formación en alternancia and formación y aprendizaje still subsisting, contrato formativo para la obtención de la… | |||||||
| desempleo_duracion_determinada | Cotización por desempleo — contratación de duración determinada (unemployment insurance, fixed-term contracts) | 8.3 | 1.6 | 6.7 | percent | Base de cotización por contingencias profesionales (AT/EP base, including overtime). | EUR |
| Applies to fixed-term contracts full-time or part-time, EXCEPT the fixed-term forms expressly routed to the 7,05 % rate (see desempleo_indefinido). Also applied to temporary public-sector eventual appointments, temporary armed-forces service, public and trade-union office… | |||||||
| fogasa | Fondo de Garantía Salarial (FOGASA) — wage guarantee fund | 0.2 | 0 | 0.2 | percent | Base de cotización por contingencias profesionales (AT/EP base, including overtime). | EUR |
| EMPLOYER-ONLY levy; no employee deduction. Present here explicitly so it is not silently missing from an employer-cost calculation. Rate is 0,10 % (not 0,20 %) in the Sistema Especial para Trabajadores por Cuenta Ajena Agrarios (Orden art. 34). | |||||||
| formacion_profesional | Cotización por formación profesional — vocational training levy | 0.7 | 0.1 | 0.6 | percent | Base de cotización por contingencias profesionales (AT/EP base, including overtime). | EUR |
| Small but genuinely deducted from the employee — 0,10 % is a payroll deduction, not an employer-only levy, and is frequently omitted. Rate is 0,18 % total (0,15 % employer / 0,03 % employee) in the agrarian special system (Orden art. 34). | |||||||
| mei | Mecanismo de Equidad Intergeneracional (MEI) — intergenerational equity contribution funding the Social Security Reserve Fund | 0.9 | 0.15 | 0.75 | percent | Base de cotización por contingencias comunes (the capped common-contingency base), per Orden art. 16. | EUR |
| RATE CHANGED FOR 2026: 0,90 % (0,75 % employer / 0,15 % employee), up from 0,80 % (0,67 / 0,13) in 2025. LIVE PUBLICATION TRAP: as of 8 August 2026 the Seguridad Social 'Bases y tipos de cotización' page still displays the 2025 figures 0,67 / 0,13 / 0,8 in its Régimen General… | |||||||
| cotizacion_adicional_solidaridad | Cotización adicional de solidaridad — solidarity surcharge on remuneration above the maximum contribution base | — | — | — | percent | The ACTUAL remuneration (retribuciones under art. 147 LGSS) exceeding the maximum contribution base of 5.101,20 €/month — i.e. the uncapped excess, applied in three progressive tranches. Not a capped base. | EUR |
| NO single rate — three tranches, each with its own employer/employee split, for 2026: (a) 1,15 % on the slice of pay between 5.101,21 € and 5.611,32 € (0,96 % employer / 0,19 % employee); (b) 1,25 % on the slice between 5.611,33 € and 7.651,80 € (1,04 % employer / 0,21 %… | |||||||
| horas_extraordinarias_fuerza_mayor | Cotización adicional por horas extraordinarias motivadas por fuerza mayor — additional contribution on force-majeure overtime | 14 | 2 | 12 | percent | The overtime remuneration itself, charged in addition to and separately from the capped common-contingency base. | EUR |
| Uncapped — the additional overtime contribution is NOT limited by the 5.101,20 € ceiling, because it is levied on the overtime pay as such rather than through the capped base. It does not count towards the benefit regulatory base. Force-majeure overtime is defined by art. 35.3… | |||||||
| horas_extraordinarias_resto | Cotización adicional por el resto de horas extraordinarias — additional contribution on all other overtime | 28.3 | 4.7 | 23.6 | percent | The overtime remuneration itself, charged in addition to and separately from the capped common-contingency base. | EUR |
| Same 28,30 % headline as common contingencies but a distinct, uncapped charge on the overtime amount. Overtime is excluded from the common-contingency base and instead bears this surcharge; it IS however included in the AT/EP base and therefore in the desempleo, FOGASA and… | |||||||
| cotizacion_adicional_contratos_menos_30_dias | Cotización adicional en contratos de duración determinada inferior a 30 días — flat surcharge on very short fixed-term contracts | 33.62 | 0 | 33.62 | currency per contract (one-off, on termination) | Not a percentage of pay — a fixed euro amount charged once when a fixed-term contract of under thirty days ends. | EUR |
| EMPLOYER-ONLY, 33,62 € for 2026 (uprated annually). Payable at the end of each fixed-term contract of under 30 days' duration. Excluded for workers in the Sistema Especial para Trabajadores por Cuenta Ajena Agrarios, the Sistema Especial para Empleados de Hogar, the Régimen… | |||||||
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | EU Late Payment Directive statutory rate (reference + 8pp) | 8 | 10.4 | Directive 2011/7/EU, art. 2(6)-(7) | Directive 2011/7/EU on combating late… |
Tax filing deadlines
6 deadline rules · in force from — · Official source: 6 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| vat-303-quarterly | vat | return_and_payment | IVA modelo 303 — autoliquidación trimestral | quarterly | Sujetos pasivos con período de liquidación trimestral (regla general). | primary | 2026-10-28 | Real Decreto 1624/1992, Reglamento del… |
| Return and payment together (autoliquidación). Q1–Q3 are due the 20th of the month after the quarter; Q4 is due 30 January, filed together with the annual summary (modelo 390) where that applies. Art. 30.6 Ley 39/2015 also makes regional/local holidays inhábiles where they… | ||||||||
| vat-303-monthly | vat | return_and_payment | IVA modelo 303 — autoliquidación mensual | monthly | Período de liquidación mensual: grandes empresas (volumen de operaciones > 6.010.121,04 euros), inscritos en el REDEME, grupos de entidades, etc. | primary | 2026-10-28 | Real Decreto 1624/1992, Reglamento del… |
| Day 30 of the following month; for January the return is due the last day of February (the clamp of day 30 to February's length gives exactly that). The regulation text ties this wording to taxpayers in art. 62.6 (SII); AEAT's modelo 303 page applies 'del 1 al 30 del mes… | ||||||||
| paye-111-quarterly | paye | return_and_payment | Retenciones IRPF modelo 111 — trimestral | quarterly | Retenedores y obligados a ingresar a cuenta (regla general). | primary | 2026-10-28 | Real Decreto 439/2007, Reglamento del… |
| Return and payment ('e ingresar su importe en el Tesoro Público'). Art. 30.6 Ley 39/2015 also makes regional/local holidays inhábiles where they apply, so a national-holiday calendar can miss some rolls. Direct-debit (domiciliación) filings close earlier (e.g. 15th instead of… | ||||||||
| paye-111-monthly | paye | return_and_payment | Retenciones IRPF modelo 111 — mensual | monthly | Retenedores que sean grandes empresas (RIVA art. 71.3, 1.º y 2.º) y Administraciones públicas con presupuesto superior a 6 millones de euros. | primary | 2026-10-28 | Real Decreto 439/2007, Reglamento del… |
| The AEAT 2026 calendar shows July's return due 1–20 August (no August extension), consistent with this rule. Art. 30.6 Ley 39/2015 also makes regional/local holidays inhábiles where they apply, so a national-holiday calendar can miss some rolls. Direct-debit (domiciliación)… | ||||||||
| cit-200-return | cit | return_and_payment | Impuesto sobre Sociedades — declaración anual (modelo 200) | annual | Contribuyentes del IS cuyo período impositivo concluye el último día de un mes de 31 días (incluido el 31 de diciembre). | primary | 2026-10-28 | Ley 27/2014, del Impuesto sobre… |
| Calendar year: 1–25 July. AEAT's Manual de Sociedades counts the 6 months 'de fecha a fecha', so a period ending 30 June ends 30 December and the return is due 24 January; our 'last day of month + 25' model is exact only for year ends on the 31st (and gives one day late for… | ||||||||
| cit-202-advance | cit | provisional_payment | Impuesto sobre Sociedades — pagos fraccionados (modelo 202) | semiannual | Contribuyentes del IS obligados a pagos fraccionados. | primary | 2026-10-28 | Ley 27/2014, del Impuesto sobre… |
| Three payments a year (April, October, December), on fixed calendar months regardless of the company's year end: each is 'a cuenta de la liquidación correspondiente al período impositivo que esté en curso el día 1' of the month. Frequency set to 'semiannual' only as the nearest… | ||||||||
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Compare each figure with the other European countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate · Late-payment interest rate · Statutory interest rate · Tax filing deadlines
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# Free — the full catalogue of what we hold
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curl https://euroref.dev/v1/es/vat
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curl https://euroref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.