IRPF for residents: rates, deductions and the deadline for filing a declaration

IRPF: Two bases and two scales

IRPF (Impuesto sobre la Renta de las Personas Físicas) divides income into two bases: salaries, self-employed income, rent and other income not attributable to savings. [1]Each base is subject to a number of scales: the State by law and the autonomous one that the region claims to be living in, in Barcelona, Catalonia, the tax year coincides with the calendar, the tax is due on 31 December. [1]What is IRPF and who pays it is taken out of the material. What is IRPF?.

The calculation procedure: the income is used to draw the base, then the base is reduced by the authorized reductions, the scale is applied to the base. Tax is deducted from the tax, the personal and family minimum, then the deductions and retention paid during the year are deducted. [1].

Spanish IRPF for 2025: State scale and Catalonia

State scale of the common base under article 63 LIRPF:

Catalonia autonomous scale for the common base 2025, on the page of the Tax Agency of Catalonia (ATC):

Both scales are on the same base, so the total rate at each site is equal to the sum of two rates. For Catalonia, this is 19% on the first 12 450 and 50% on the part over 300,000 y (24.5% plus 25.5%). [1][2].

The savings base is as follows:

"Total" column our calculation for article 66 LIRPF and the ATC page [1][2].

Tax: an example of mechanics

A case study to show the mechanic of article 63, not your tax projection.

1. State scale: 4,362.75 I at the first 35,200 I plus 18.5% with the remaining 4,800 , i.e. 5,250.75 . [1].
2. Catalonia scale: 4,135 I on the first 33,000 I plus 19% with the remaining 7,000 I, i.e. 5,465 I [2].
3. Minimum tax: 9.5% from 5,550 I on each scale, i.e. 527.25 me and 527.25 I [1].
4. Outcome: (5,250.75 - 527.25) + (5,465 - 527.25) = 9,661.2 I before deductions and retention.

Article 63 explicitly describes this action: the tax, which is deducted at a minimum, is deducted from the tax on the whole base [1].

Deductions and reductions: which reduces base and tax

The reductions are many and they are applied at different stages, and we list only those that are confirmed by the text of the law and by the pages of the departments.

• Work costs. For a hired employee, the income of contributions to the Seguridad Social and other listed items, as well as 2,000 "other expenses" per year (art. 19) [1].
• Personal and family minimum. The applicant is 5,550 I am per year, plus 1,150 I after 65 years of age, plus 1,400 I after 75 years of age. 2,400, 2,700, 4,000 and 4,500 I in order, plus 2,800 I for a child under three years of age. 1,150 I for a parent over 65 years of age, after 75 +1,400 ya. Conditions: living with you and dependent income not exceeding 8,000 ya (arts. 57-61) [1].
• Joint declaration. For spouses, the base is reduced by 3,400 a year, for one parent with children by 2,150 a.m. (art. 84) The choice is made for each year and applies to the whole family (art. 83) [1].
• Subtractive for motherhood. Up to 1,200 per year for a child under three years of age for women who work and pay contributions to the Seguridad Social, plus up to 1,000 per day-care centre (art. 81) [1].
• Deduction for international double taxation (Article 80): tax paid abroad shall be counted within the average rate. More: Double taxation Russia and Spain [1][9].
• Catalan deductions. ATC lists deductions for childbirth, rental of basic housing, donations and other [2]For example, for the birth or adoption of a child, 150 me in the individual declaration of the parent and 300 me in the joint [6]For 10 per cent of the basic housing paid with a limit of 500 y/a for narrow groups (up to 35 years of age, unemployed 183 days or more, disabled 65 per cent or more, widows and widowers 65 years of age) and 1,000 y for large and single families. [5].

Which reductions apply to you, the hestor is determined by the numbers of the year.

IRPF 2026: Check before declaration

Follow BOE: The rates of temporary leases and IVA changed in October 2026. Before filing the 2026 declaration, check with AEAT: interest in time and rent deductions at Ley 35/2006.

For Catalonia, ATC reports that in 2026 (statement 2027) deductions for basic housing in rural municipalities were approved [2]We didn't find the Catalonia School for 2026 on October 2, 2026.

Date of filing and by whom

The declaration is submitted to modelo 100 once a year. In 2026, the acceptance was from April 8 to June 30, 2026, inclusive, and the payment was accepted until June 25, 2026. You can be applied online with an electronic certificate, Cl@ve Móvil, referencia or eIDAS. The telephone and personal reception in the office are limited by conditions, in particular, it cannot be confirmed by these means with payment without domicile. [3]The campaign number 2025 was requested for casilla 505 of the last declaration, while the registration at Cl@ve opened up without it [7]How to obtain Cl@ve, see annex I. Cl@ve.

Limites that do not need to be filed for 2025 [4]:

Tax-exempt income is not included in the determination of the obligation. You must be paid in any case if you have been in RETA for a year, if you have a right to a deduction for international double taxation, and if you request a refund. [4]These limits have been changed several times, so check them every year on the AEAT certificate.

First year in Spain, foreign earnings and typical errors

If you are a tax resident at the end of the year, the tax is counted for the whole calendar year. [8]III. Step-by-step review of the first declaration: First Resident Declaration.

Typical errors:

• Count the table only on the State scale, forget the autonomous part, your result is higher.
• Count income tax, not base tax, after cuts, minimum and expense are deducted.
• Consider no duty because the salary is below 22,000 me, and not check the second point: is there a RETA, a double taxation deduction, a second payer.
• Use the scale of last year, the autonomous part scale is approved by the region every year.
• Forget Catalonia's deductions when you share the application: the base limits are different.
• The 30 June payment rate was calculated through the domicile: it was only accepted until 25 June.

What can we help you with?

The tax calculation you're reporting is done by the hector: we don't give tax certificates · NEXO Residence permit in Barcelona. First consultation: 30 minutes free, full consultation: 121 € in 45 minutes. Record: ConsultationIII. Service page: Digital nomad ’s residence permit.

Frequent issues

Related materials

The source is viewed on 02.10.2026 · NEXO · Drafting Draft · Sources do not replace individual legal advice.