Spain — tax year 2026
Calculators
- Spain Income Tax Calculator
- Spain Salary Withholding Calculator
- Spain Freelancer Tax Calculator
- Spain Corporate Tax Calculator
- Spain Dividend Tax Calculator
Company profit → dividend → cash in hand — the whole chain for an owner, which no single calculator above shows you.
Sources
Verified 2026-07-14 by tax-verifier.
- BOE — Ley 35/2006 (LIRPF), art. 63.1, consolidated text in force — brackets (retrieved 2026-07-14)
- AEAT — Manual práctico de Renta, gravamen estatal de la base liquidable general — brackets (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — Spain, Taxes on personal income — brackets — PwC cross-check (withholding scale, NOT the state scale) (retrieved 2026-07-14)
- AEAT — Algoritmo de cálculo del tipo de retención, ejercicio 2026 (26-12-2025) — brackets — confirmation that the withholding scale is unchanged for 2026 (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — Spain, Deductions — minimums — PwC cross-check (descendants, ascendants, disability amounts) (retrieved 2026-07-14)
- BOE — Orden PJC/297/2026, art. 4.a (cotización 2026) — contributions.ss_common_contingencies.rate, contributions.ss_common_contingencies_employer.rate (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — Spain, Other taxes — contributions — totals cross-check (employee 6.5 %, employer 30.65 %) and 2026 bases (retrieved 2026-07-14)
- BOE — Real Decreto 439/2007 (RIRPF), art. 83.3.c — employment_deduction — cap at gross minus contributions (retrieved 2026-07-14)
- AEAT — Servicio de cálculo de retenciones 2026 (results archived in research/2026-07-14-aeat-algoritmo-retenciones-2026.md) — golden tests — official AEAT withholding calculation service (2026) (retrieved 2026-07-14)
- Agencia Tributaria (AEAT) — regimes[0].eligibility.max_revenue (retrieved 2026-07-14)
- Agencia Tributaria (AEAT) — folleto Actividades económicas — regimes[0].deductions[gastos_dificil_justificacion] — confirmation (7% only for 2023) (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — regimes[0].notes — quarterly advance payment 20% (modelo 130) (retrieved 2026-07-14)
- Seguridad Social — Importass, Guía práctica de trabajo autónomo — regimes[0].contribution_base_tables + contributions[*].rate — second, official confirmation (retrieved 2026-07-14)
- BOE — TRLGSS (RDLeg 8/2015), art. 308.1.c) reglas 1ª y 2ª — regimes[0].contribution_base_rule — computable earnings: net income + SS quotas, minus 7% (3% societarios) (retrieved 2026-07-14)
- BOE — Ley 20/2007 (Estatuto del trabajo autónomo), art. 38 ter — regimes[0].reduced_contribution.duration_periods — legal basis (12 months, exemption from cese/FP, request at registration) (retrieved 2026-07-14)
- BOE — RDL 13/2022, disposición transitoria quinta — regimes[0].reduced_contribution.amount_per_period — EUR 80 fixed by law only for 2023-2025 (basis of provisional_fields) (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — regimes[1].brackets — confirmation (retrieved 2026-07-14)
- Agencia Tributaria (AEAT) — Manual práctico IRPF 2025 — regimes[1].savings_brackets — official confirmation (AEAT manual) (retrieved 2026-07-14)
- BOE — Ley 27/2014 (LIS), art. 29.1 — standard_rate (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — Spain, Taxes on corporate income — standard_rate (retrieved 2026-07-14)
- Agencia Tributaria — Impuesto sobre Sociedades, tipo impositivo — regimes[microempresa].brackets (retrieved 2026-07-14)
- Agencia Tributaria — Manual práctico Renta 2025, gravamen estatal del ahorro — brackets (retrieved 2026-07-14)
- PwC Worldwide Tax Summaries — Spain, Withholding taxes — withholding.rate (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 — pit.regional_brackets (retrieved 2026-07-14)
- Junta de Andalucía — Escala autonómica (Ley 5/2021, art. 23) — pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT) — pit.regional_brackets.additive_to_state_scale (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 — pit.regional_brackets (retrieved 2026-07-14)
- BOE — Decreto Legislativo 1/2014 (Illes Balears), art. 1, texto consolidado — pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 — pit.regional_brackets (retrieved 2026-07-14)
- BOE — Decreto Legislativo 1/2024 (Catalunya), art. 611-1, texto consolidado — pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 — pit.regional_brackets (retrieved 2026-07-14)
- BOE — Decreto Legislativo 1/2010 (Comunidad de Madrid), art. 1, texto consolidado — pit.regional_brackets (retrieved 2026-07-14)
- Agencia Tributaria (AEAT), Manual práctico Renta 2025 — pit.regional_brackets (retrieved 2026-07-14)
- BOE — Ley 13/1997 (Comunitat Valenciana), art. 2, texto consolidado — pit.regional_brackets (retrieved 2026-07-14)