Spain IRPF and Tax Return Calculator 2026: Withholding and Result

The IRPF (Impuesto sobre la Renta de las Personas Físicas, Spain's personal income tax) taxes the income you earn in a year. During the year your employer deducts withholdings (retenciones) from each payslip as an advance payment of the tax. When you file the declaración de la renta (the annual tax return), Hacienda, the Spanish tax agency, works out the real tax for the year and compares it with what you have already paid in advance: if the withholdings exceed the tax, you are refunded; if they do not cover it, you have to pay.

This calculator follows that same path in five steps:

1. It starts from your gross employment income and subtracts the Social Security contributions you have paid and the deductible expenses (2.000 €).
2. It applies the work income reduction of article 20 of Ley 35/2006, which reaches up to 7.302 € for low net income and shrinks as income rises. It then adds any other taxable income: the result is the taxable base.
3. It applies the progressive scale to the taxable base and obtains the gross tax (cuota íntegra).
4. It applies the same scale to the personal and family minimum and subtracts it: what is left is the net tax (cuota líquida).
5. It subtracts the withholdings already made. The result is the amount you pay or recover.

result = net tax − withholdings

If the result is positive, you have to pay that amount; if it is negative, it is what Hacienda would refund to you.

The scale is progressive: each bracket of the taxable base pays only the rate that belongs to it, not the whole base. These are the brackets the calculator uses:

It is the combined general scale (state plus default regional). Each autonomous community may apply its own, so your real rate may be different. The state part appears in article 63 of Ley 35/2006. For example, a base of 30.000 € is taxed as follows: the part up to 12.450 € at 19,00 % and the rest, up to 20.200 €, at 24,00 %, and so on.

No tax is paid on the part of income meant to cover basic needs. That is why the tax that would correspond to the personal and family minimum is subtracted from the gross tax: 5.550 € for the taxpayer, plus 2.400 €, 2.700 €, 4.000 € and 4.500 € for the first, second, third and fourth or later child.

With income of 35.000 €, the net tax is 6.328,50 € with no children and 5.359,50 € with two dependent children: the family minimum is 10.650 € and the tax on the minimum goes from 1.054,50 € to 2.023,50 €.

The examples assume an employee with no children, with the contributions of a permanent contract and 14 payments, and no other income. The withholdings have been set to show the three possible cases. All the figures are calculated by this very tool, so you can check them in the form.

With 20.000 € of income, the net tax is 1.214,09 € and the withholdings are 1.335,50 €, so the result is 121,41 € to be refunded. With 35.000 €, the net tax rises to 6.328,50 € and the withholdings, 5.695,65 €, do not cover it: you owe 632,85 € to pay. With 60.000 €, the net tax is 14.664,00 €; with withholdings of 8.798,40 €, you owe 5.865,60 € to pay. Notice that the tax grows faster than income, because the IRPF is progressive.

The result of the return depends only on the difference between the net tax and the withholdings. If your employer withholds less than needed (for example, because you have two payers or additional income), you will have to pay the difference when you file the return. If it withholds too much, the difference comes back to you.

To estimate your case, enter in the calculator the employment income, the contributions and the withholdings shown on your withholding certificate or on your payslips. If you have other taxable income (such as rent), add it in its own field.

• If you owe: set the amount aside before filing the return. You can pay it in one go or in instalments, depending on the options Hacienda offers during the tax return campaign.
• If you are due a refund: it is not a promise of payment. The final amount is determined by Hacienda when it processes your return; this calculator only estimates the order of magnitude.
• Check your data. Check in your tax data that the withholdings, the income and your family situation match those in the calculator.
• Look at your payslip. With the Spain net salary calculator you can see how much is withheld from you each month and how much you contribute.
• If you invoice as a self-employed worker: use the IVA (VAT) calculator to separate the IVA on your invoices, which is a different tax from the IRPF.
• If you plan to buy a home: the mortgage calculator with Euribor helps you see what instalment you can take on.

• It uses the default general scale and does not include the deductions or the brackets of each autonomous community.
• It does not take into account deductions for housing, donations, pension plans, dependent ascendants, disability or age-based minimums.
• Family status (single or married with a spouse with no income) is accepted but does not change the result in this version; only the number of children changes the minimum.
• It does not calculate joint filing, savings income or capital gains.
• Everything is calculated in your browser and no data is sent.

• BOE: Ley 35/2006 on the IRPF (arts. 19, 20, 57, 58 and 63)
• Seguridad Social: worker contributions (General Regime, 2026)

Informational content, not legal, accounting or financial advice. Always confirm with the official sources.