How Spanish Income Tax Works (2024) — IRPF
Spain's IRPF (Impuesto sobre la Renta de las Personas Físicas) has two parts: state (tramo estatal) and autonomous community (tramo autonómico), each applying their own rates. The combined effective rate is roughly double the state rates shown in brackets.
| State IRPF Rate | Income |
|---|---|
| 19% | €0–€12,450 |
| 24% | €12,451–€20,200 |
| 30% | €20,201–€35,200 |
| 37% | €35,201–€60,000 |
| 45% | €60,001–€300,000 |
| 47% | Over €300,000 |
- →Mínimo personal: €5,550 tax-free personal minimum deducted before brackets
- →Social Security (employee): ~8% total (6.35% contingencias + 1.55% desempleo + 0.1% formación)
- →Autónomos SS quota: €230–€590/month based on net income (2024 income-linked system)
- →Children deduction: €2,400 (1st), €2,700 (2nd), €4,000 (3rd+) applied at 19% base rate
- →Joint filing (tributación conjunta) gives a €3,400 reduction for married couples
- →File Renta online at Agencia Tributaria between April 3 and June 30 each year