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Measure Name
Date when measure came into force
Temporary increases in general & savings tax rates 2012/01/01
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Generic Tax Name Personal income tax
Tax name in the national language Impuesto sobre la renta de las personas físicas (IRPF)
Tax name in English Personal income tax
Member State ES-Spain
Tax in force since 2007/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law 26/2014 of 27 November, which modifies Law No 35/2006 of 28 November on personal income tax, and Royal Decree No 439/2007 of 30 March regulating personal income tax.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The Central Government and the Autonomous Communities including the Basque Country and Navarre.

In accordance with Organic Law No 8/1980 of 22 September modified by Organic Law No 7/2001 of 27 December on the financing of the Autonomous Communities and Organic Law 3/2009, of 18 December, and the rules on the transfer of taxes from the Central Government, part of the revenue accrues to the Autonomous Communities. Law 22/2009

 
Geographical Scope

The whole Spanish territory.

 
Taxpayers
Domestic-source income of non-residents is Taxed
Not Taxed
Comments

- Natural persons who are normally resident in Spain.

-     Natural persons who are normally resident abroad:

  • Staff of diplomatic or consular offices, persons occupying an official Spanish government post or position, or active public servants, under the conditions laid down in Article 10(1) of Law No 35/2006;
  • Natural persons of Spanish nationality who state that their new residence for tax purposes is in a country or territory legally classified as a ‘tax haven'. This rule applies in the tax period during which (art. 8.2) the change of residence is effected and during the next four tax periods.

Non-resident taxpayers are subject to the Non-resident Income Tax.


Employment incomes of married couples are Taxed jointly
Taxed separately
Comments

As a general rule, the tax unit is the individual. Nevertheless, families have the option of being taxed:

  • as married couples filing jointly on the combined income of both spouses and dependents.
  • as heads of households (only unmarried or separate individuals with dependents)

Joint taxation

Persons who form any of the following types of family unit may file joint tax returns:

1. Spouses who are not legally separated and, where relevant: (a) under-age children, with the exception of those who with their parents' consent, live independently from them, (b) adult handicapped children who are legally subject to extended or reinstated parental authority.

2. In cases of legal separation, or where there is no matrimonial link, a family unit formed by the father or the mother and all the children that live with either parent.

Joint taxation is governed by the general tax rules on calculating taxpayer's income, the gross and net taxable base, the tax debt, and by special rules.



Comments
 
Tax object and basis of assessment
As general rule, taxable income under personal income tax includes























Comments

Income considered Domestic income
Worldwide income (subject to double-tax relief)
Comments

Taxpayer's income includes all income, capital gains/losses and imputed income as laid down by Law No 35/2006, irrespective of the place where it was generated or the residence of the payer. The taxpayer's income consists of:

  • income from employment;
  • income from capital;
  • income from business;
  • capital gains and losses;
  • imputed income as laid down by law.

The taxable base is calculated as follows:

1. Income is qualified and computed according to its origin. Net income is the income liable less deductible expenses. Capital gains/losses are computed as the difference between assets' sale and purchase prices.

2. The corresponding net income reductions are applied, as appropriate, to each source of income.

3. The different types of income are pooled and offset according to its origin, and are classified in general income and saving income.

  • General income are the taxpayer's income, excluding saving income, and imputed income as laid down by the law
  • Saving income are dividends, interests, insurance investments and capital gains and losses from the disposal of assets

4. The general income tax base is subject to progressive tax rates (central and regional government tax schedules) and consist of:

  • The balance resulting from unlimited pooling and offsetting of income and imputed income to which article 45 refers
  • The positive balance resulting in each tax period from pooling and offsetting capital gains and losses solely against one another, excluding those referred to in the following paragraphs

5. The saving income tax base consist of:

  • The positive balance resulting in each tax period from pooling and offsetting, solely against one another, of income to which Article 46 refers and;
  • The positive balance resulting in each tax period from pooling and offsetting, solely against one another, of capital gains and losses to which Article 46 refers (capital gains and losses from the disposal of assets).

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable












Comments

Benefits in kind are fully taxable and valued at their cost for the employer or their market value. Notwithstanding, certain benefits in kind are only partially taxable.



Comments
 
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:





Comments

Deductions from the tax base
The following items are usually (partially or fully) deductible

















Comments

Allowances
The basic yearly allowance for an individual amounts to: 5,550.00  EUR/National currency
The basic yearly allowance for a couple amounts to: 3,400.00  EUR/National currency
Additional allowance for 1st child 2,400.00  EUR/National currency
Additional allowance for 2nd child 2,700.00  EUR/National currency
Additional allowance for 3rd child 4,000.00  EUR/National currency
Additional allowance for additional child 4,500.00  EUR/National currency
Additional allowance for old age dependents 1,150.00  EUR/National currency
Comments

Taxpayers' descendants allowance (more)

  • In case of children under 3 years old, taxpayers may claim an additional allowance o EUR 2,800.00

Taxpayers' ascendants allowance

  • Taxpayers may claim an allowance of EUR 1,1150.00 for each ascendant over 65 years old. In case of ascendants over 75 years old, an additional allowance of EUR 1,400.00 also applies.

Disabled taxpayers allowance

  • € 3,000.00 per taxpayer and for each entitled disabled ascendant/descendant
  • € 9,000.00 in case of taxpayers and entitle ascendants/descendants with a disability degree equal or over 65%
  • Furthermore, an additional allowance of € 3,000.00 for those taxpayers, ascendants/descendants in case of reduced mobility or with a disability degree equal or over 65%.

Personal and familly allowances are not taxed because a zero tax rate band applies.

If the general tax base is greater than personal and family allowances will form part of the general tax base. Otherwise, personal and family allowances will form part of the the general tax base and the remaining part will be included in the savings tax base.

Earned/business income tax allowance: taxpayers with a net income under EUR 14,450.00 (and not other non-exempt income over EUR 6,500.00) may reduce their earned/business income by the following amounts: EUR 3,700.00 for taxpayers with net income up to EUR 11,250.00, EUR 3,700.00 - (1.15625 x (earned/business income - EUR 11,250.00)), for taxpayers with net earned/business income between EUR 11,250.00 and EUR 14,450.00. Nevertheless, higher earned/business income allowances are granted for employees over 65, those unemployed accepting a new job requiring a change of residence or disabled persons. Furthermore, earned/business income taxpayers are also granted with a EUR 2,000.00 tax allowance, which is higher in case of job mobility and for disabled workers/professionals.


Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:

















Comments

Tax credits

The Personal Income Tax Law on income tax provides for certain deductions:

1. From the gross amount due to the central government, defined as the sum of the quantities obtained from applying the general and the saving tax rate to the general and saving net taxable bases respectively. The gross amount due to the central government is reduced by the deduction below mentioned in (1) and the 50 % of the total amounts claimed in (2)-(7):

(1) Deduction for investment in new companies. 20% of the investment in equity of new companies, with an annual ceiling of EUR 50,000.00

(2)   Deductions for business activities. Persons liable for income tax who are engaged in business activities are entitled to the business investment incentives established or to be established in the rules on corporation tax, with the same deduction percentages and ceilings.

(3)  Deduction for gifts. Taxpayers may apply:

  • the deductions provided for in Law No 49/2002 of 4 November on Foundations and tax incentives for private participation in activities of general interest;
  • 10 % of the sums donated to legally recognised Foundations which are answerable to the corresponding government authority, and to associations for public utility not included in the previous indent.
  • 20% of the admisiion fees and contributions to political parties, with an annual ceiling of EUR 600

(4)   Deductions for income from Ceuta and Melilla (provinces).

(5)    Deductions for investment and expenditure on goods of cultural interest.

(6)     Transitory deduction for investment in the habitual place of residence. Deduction of 7,5% of the amounts paid during the tax period covering the purchase/repair of taxpayer's own dwelling where the purchase/repair took place before 1 January 2013, with an annual ceiling of EUR 9,040.00. The basis consists of the amounts paid for dwelling purchase/repair, and the amortisation, interest and any other expenses connected with external funding.

(7) Transitoty deduction for rent of habitual place of residence for taxpayers with a tax base below EUR 24,107.20

2. From the gross amount due to the Autonomous Communities or on a complementary basis, defined as the sum of the quantities obtained from applying the autonomous or complementary rate and the special rate to the general and special taxable bases respectively. They are as follows:

(a)   50% of the total amount of deductions provided for with the limits and requirements as regards assets provided for in Article (2-5) and transitory deduction of Law 35/2006. See paragraph 1 deducctions (2)-(7).

(b)   The amount of the deductions established by the Autonomous Communities in the exercise of the powers laid down in Law No 22/2009 of 18 December on the financing system of the Autonomous Communities and additional tax measures.

The net amount due to the central government, the Autonomous Communities or on a complementary basis is obtained by applying these deductions.

3. The following deductions are allowed from the total net amount due:

Deductions for international double taxation:

(a)   Generally speaking, when the taxpayer’s income includes capital income or gains generated and taxed abroad, the lesser of the following amounts is deducted:

  • the amount effectively paid abroad in the form of a personal tax on the said capital income or gain;
  • the result of applying the tax rate to the part of the net basis taxed abroad.

(b)  Relief for double international taxation on income, dividends and shares in profits under international transparency regime.

(c)   Relief for double international taxation by taxpayers when income is attributed to the transfer of rights of personal portrayal.

Deduction for maternity: deduction for women with children younger than 3 years that work by their own on other people’s account, given discharge in the corresponding regime of the Social Security and coexist with the children when each child does not obtain any income over € 8,000. In case of adopted or welcomed children, working women may claim for the deduction up to three year later of the adoption/welcome registration in the Civil Registry. When there is no registration need, the deduction may be claimed as of the date of the judicial or administrative resolution. The deduction may rises up to € 1,200 per year per child fewer than 3 years.

Deduction for large family or disabled dependent persons. Taxpayers obtaining income from employment and business activities are granted with a deduction up to EUR 1,200.00 for: 1) each disabled dependent relative descendant(ascendant; 2) ascendants/descendants forming part of a large family, and 3) lone parents with at least two children. This deduction can be increased for special large families.

Refundable tax credits. 

  • withholdings.
  • payments on account.
  • partial payments.

Losses
Losses can be
Carried-forward for Indefinite
 Years
Carried-back for Indefinite
 Years
Transferred to spouse or partner
Comments



Exemptions
The following income is exempted from income tax























Comments


Comments

    

 

 
Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Bracket 1 From  0.00  EUR/Natcur
To  12,450.00  EUR/Natcur
Rate: 20.00 %
Bracket 2 From  12,450.00  EUR/Natcur
To  20,200.00  EUR/Natcur
Rate: 25.00 %
Bracket 3 From  20,200.00  EUR/Natcur
To  34,000.00  EUR/Natcur
Rate: 31.00 %
Bracket 4 From  34,000.00  EUR/Natcur
To  60,000.00  EUR/Natcur
Rate: 39.00 %
Bracket 5 From  60,000.00  EUR/Natcur
To   EUR/Natcur
Rate: 47.00 %
Comments

As a general rule, the tax rate schedule applies to the general tax base, and so excluding the saving tax base 

The tax schedule below shows combined (central & regional) tax rates applied to the general tax base in the more general case. Nevertheless, regional governments are entitled to approve and apply their own tax schedule.

Taxable Income

from

 

 Taxable Income

to

Tax on lower

amount (EUR)

Rate on excess (%)

up to

 

12,450.00

0

20

12,450.00

-

20,200.00

2,490,00

25

20,200.00

-

34,000.00

4,427.50

31

34,000.00

-

60,000.00

8,705.50

39

60,000.00

-

and over

18,845.50

47

 

Next table shows tax rates aplied to the saving tax base by both the central and the regional governments:

Taxable Income

from (EUR)

Taxable Income

to (EUR)

Rate on excess

(%)

0,00

6,000.00

20

6,000.00

50,000.00

22

50,000.00

and over

24


Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Dividends
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Royalties
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Inheritance
Annuities from life insurance
Prizes and awards
Scholarships
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities 20.0 %
Comments

Since 1 January 2013, a 20% final tax rate applies for lottery prices exceeding € 2,500.


Withholding taxes
The tax is withheld when paid to residents on: Dividends: 20.00 %
Final Creditable
Interests from governments bonds: 20.00 %
Final Creditable
Interests from corporate bonds: 20.00 %
Final Creditable
Interests from special saving accounts: 20.00 %
Final Creditable
Interests from deposits: 20.00 %
Final Creditable
Comments

 



Comments
 
Tax due date

31st December of each year.

 
Tax collector

The Spanish State Tax Agency

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d51m (d51a + d51c1)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 79,728.00 EUR 7.64
2011 79,395.00 EUR 7.42
2010 77,329.00 EUR 7.15
2009 73,961.00 EUR 6.85
2008 79,936.00 EUR 7.16
2007 82,356.00 EUR 7.62
2006 70,811.00 EUR 7.03
2005 60,910.00 EUR 6.54
2004 54,651.00 EUR 6.34
2003 50,398.00 EUR 6.27
2002 51,158.00 EUR 6.83
2001 46,380.00 EUR 6.63
2000 41,991.00 EUR 6.50

Comments