- IRPF - personal and direct income tax of an individual. Reason: Ley 35/2006, article 1. The law takes into account the nature of income and personal and family circumstances [1].
- Tax is paid by people with a normal residence in Spain, with one sign: more than 183 days in the calendar year or the main centre of economic interests in Spain (art. 9) [1].
- The entire income of the resident is taxed irrespective of where it is received and from which country the payer pays (art. 2) [1].
- Tax year coincides with calendar (Article 12) [1]The Declaration is presented at the modulo 100: in 2026, it was adopted from 8 April to 30 June 2026 [2].
- Non-residents pay another tax, IRNR, and income in Spain is declared modelo 210 [3].
What is IRPF?
IRPF (Impuesto sobre la Renta de las Personas Físicas) is a income tax on individuals in Spain, article 1 of which defines it as a personal and direct tax which imposes on a person's income, taking into account the nature of that income and personal and family circumstances. to the taxpayer, wherever he comes from and from whatever country the payer pays [1].
The tax is collected on two scales at once, the State scale is set by the law itself (art. 63), the autonomous part is approved by the community where the person lives (art. 74) [1]For Barcelona residents, this part defines Catalonia, so the final percentage varies from region to region in Spain, and we do not mention the autonomous scale: there are no in Ley 35/2006.
Who pays IRPF?
Article 9 calls two separate topics sufficient for any [1]:
- The number of persons in Spain is more than 183 days during the calendar year, and the episodes are counted as stays unless the person proves that he is a tax resident of another country;
- Spain has a centre of business or economic interests, directly or through others.
There is also a family presumption: a resident is the one who usually lives with his unmarried spouse and dependent minor children in Spain. [1].
Tax residence and migration status are different issues. TIE or visa does not make a person a tax resident, and the absence of a card does not exempt him from the tax if the elements of article 9 are met. Tax residence and residence permitIf the signs are met in two countries immediately, an international treaty on double taxation is applied, such as the treaty between Spain and Russia (article 4 resolves the conflict between residence) [4].
What revenue is IRPF-denominated, and on what scale?
The tax base is divided into two parts: the general part (renta general) includes income from work and business, rental income and other income not attributable to savings (article 45); the part of savings (renta del ahorro) includes income from capital, such as dividends and interest, and gains or losses in the sale of property (article 46) [1].
The State scale of the common part under article 63 is as follows:
| Part of base, euro | Government rate |
|---|---|
| up to 12 450 | 9,5 % |
| 12 450-20 200 | 12 % |
| 20 200 to 35 200 | 15 % |
| 35,200 to 60 000 | 18,5 % |
| between 60,000 and 300 000 | 22,5 % |
| over 300,000 | 24,5 % |
This is only the state half of the tax: above the scale is added, and for savings, the state part of Article 66 ranges from 9.5% (first 6,000 euros) to 15% (over 300,000 euros) and is also supplemented by the autonomous part of the tax. [1]The personal and family minimum (art. 56) and deductions reduce the total, so the table does not calculate the tax: this depends on your case.
How do IRPF's declaration go?
The IRPF declaration is submitted to the MODELO 100 times a year. The 2026 campaign was launched from 8 April to 30 June 2026, bank domiciliation was accepted until 25 June 2026. [2]The campaign dates for 2026 will be announced separately by AEAT.
The employer usually keeps the tax in advance: organizations paying the income are obliged to retención (retention) in the account of the recipient IRPF (art. 99) [1]Article 96 frees people with small incomes from certain sources but requires that they pay to all those who have been in the autonomos system for a year and those who have a deduction for international double taxation. [1]If you're qualified, your hestor will decide by the numbers of the year.
What isn't that answer covering?
We do not assess individual cases.Beckham's law), contracts with other countries and deductions change the result. What scale and what deductions to apply, determines the gestor on your income. Rates and thresholds are changed by budget laws, check the text on the AEAT website and in the BOE.
For those who move only: tax residence arises independently of obtaining a residence permit, and the procedure for obtaining a permit itself is described on the page Residence permit in Barcelona and in DNV route sheetIII. Rates and deductions are further discussed in the article IRPF: rates, deductions and time frame for declaration, the first submission: First Resident Declaration.
Frequent issues
What is IRPF in simple terms?
Who is obliged to pay IRPF in Spain?
Are non-residents paying IRPF?
When do IRPF apply?
How does IRPF differ from IVA?
Does the owner of DNV pay the IRPF?
Based on source
- BOE · Ley 35/2006 (IRPF), articles 1, 2, 8, 9, 12, 45, 46, 56, 63, 66, 74, 96 and 99 .
- AEAT · Manual prectico de Renta 2025: time and delivery methods ·
- BOE · Real Decreto Legislativo 5/2004 (IRNR), articles 5, 6 and 28 ♪
- BOE · Spain - Russia Convention on the avoidance of double taxation, article 4 .
- BOE · Ley 37/1992 (IVA), articles 4, 90 and 91 ♪
Sources are viewed on 02.10.2026. Consolidated texts and departmental reference pages are informative: legal application takes into account official publications, changes and specific circumstances. Material has not been personally checked by counsel.
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The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.