Spain income tax rates
State (estatal) tranche of the general progressive scale on the base liquidable general, art. 63.1.1º Ley 35/2006.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2021-01-01 |
| Official source | Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, art. 63.1.1º (escala general estatal; top 24.50% bracket over 300,000 EUR added by Ley 11/2020 de PGE 2021 with effect from 1 January 2021); AEAT Manual práctico Renta, capítulo 15, 'Gravamen estatal' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THIS IS THE STATE SCALE ALONE AND IS NOT THE TAXPAYER'S TOTAL RATE. Spanish IRPF is a shared tax: art. 63 Ley 35/2006 sets the state scale served here (9.5 / 12 / 15 / 18.5 / 22.5 / 24.5), and art. 74 requires each AUTONOMOUS COMMUNITY to approve its own escala autonómica applied to the same base liquidable general. The taxpayer's marginal rate is state + autonomous. If a community adopts a scale mirroring the state one, the familiar aggregate schedule results: 19% / 24% / 30% / 37% / 45% / 47% — this 19-47% table is what most secondary sources and the withholding tables (art. 85 Reglamento IRPF, RD 439/2007) quote, and it is the DEFAULT, not the law for any particular resident. Real communities diverge materially: Madrid, Andalucía and Murcia have cut their autonomous scales below the mirror, while Cataluña, Comunitat Valenciana, Asturias, Cantabria and La Rioja apply higher top autonomous rates, producing real combined top marginal rates of roughly 45% to over 54% depending on residence. Serving a single blended national figure would be an invention, so the statutory state scale is served and the matrix is documented. Cumulative state tax at each bracket threshold (cuota íntegra estatal), arithmetic re-checked: 1,182.75 EUR at 12,450; 2,112.75 at 20,200; 4,362.75 at 35,200; 8,950.75 at 60,000; 62,950.75 at 300,000. NO CHANGE for 2026: the state brackets and rates are unchanged from 2025 and have been in force since 1 January 2021. MECHANICS the bands alone do not capture: the scale applies to the base liquidable GENERAL (employment, business, rental and most other income after reductions); SAVINGS INCOME (interest, dividends, capital gains) is taxed on a separate base del ahorro under arts. 66 and 76 with combined rates of 19/21/23/27/30 across brackets up to and above 300,000 EUR. The personal and family minimum (mínimo personal y familiar) is not a zero-rate band — the same scale is applied to it and the result subtracted from the gross quota, so the effective entry point is above zero. FORAL EXCEPTION: Basque territories and Navarra levy entirely separate IRPF regimes under their Concierto/Convenio Económico with their own scales; residents there are outside this schedule. Non-residents are taxed under a separate act (IRNR, RDLeg 5/2004), typically 19% for EU/EEA residents and 24% otherwise. Access: AEAT manual is static HTML, Spanish only; boe.es carries the consolidated Ley 35/2006.
Get it programmatically
curl https://euroref.dev/v1/es/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/es/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/es/income-taxOther Spain series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · ECB main refinancing rate · late-payment interest rate