Spain

Individual - Sample personal income tax calculation

Last reviewed - 31 December 2024

2025 calendar year.
Individual resident in Spain with a spouse with two children over three years of age.
Of the married couple, one spouse earns all income, none of which is foreign-source income.
A joint return is filed.
As regards general taxable income, the tax is calculated in accordance with the progressive scale of withholdings (as previously commented, final taxation will vary depending on the autonomous region where the taxpayer is resident).

	EUR	EUR
Salary	150,000.00
Gross general tax base		150,000.00

Interest	18,500.00
Capital gain from transfer of assets	3,000.00
Gross savings tax base		21,500.00

Gross general tax base	150,000.00
Social security contributions	(4,828.53)
Other expenses	(2,000.00)
Joint taxation reduction	(3,400.00)
Net general tax base		139,771,47

Savings tax base	21,500.00
Residual joint taxation reduction	0.00
Net savings tax base		21,500.00

Taxpayer's allowance	5,550.00
Allowance for children (Sec. 58 LIRPF)	5,100.00
Personal and family allowances		10,650.00

Tax calculation

Net general tax base	139,771.47
Scale:
Taxable income up to EUR 60,000	17,901.50
Excess	45%
Gross general tax liability		53,798.66

Personal and family allowance	10,650.00
Scale:
Taxable income from EUR 0 to EUR 12,450	19%
		(2,023.50)

Gross general liability after personal and family allowances		51,775.16

Net savings taxable income	21,500.00
Scale:
Taxable income EUR 0 to EUR 6,000	19%
Taxable income EUR 6,000 to EUR 50,000	21%
Gross savings tax liability		4,395.00

Total gross tax liability		56,170.16

Charitable contributions	2,000.00
Deduction:
Up to EUR 250	80%
Excess	40%
Total deduction		(860.00)

Total net tax liability		55,310.16