How to calculate the IRPF

The Personal Income Tax (IRPF) is one of the most popular taxes in Spain, and one of the main supporters of the income received by the Treasury. This tax is levied on all those income earned by Spanish citizens or those who reside and work in Spanish territory, so that the income statement depends to a large extent on the deductions made by the IRPF. Given its importance in the Spanish tax system, in .com we give you the keys to calculate the IRPF.

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It is important to emphasize that the IRPF is a progressive tax , that is, it increases progressively so that those who earn more will have to pay a higher percentage of their income than those who earn less.


In principle, during this year the same tax brackets that have been in force since 2012 will continue to be valid, with the special increase applied to reduce the state deficit. That is, the percentage represents the amount of your income that taxpayers must pay to the Treasury. These sections are distributed as follows:

  • 24.75%: up to € 17, 707.
  • 30%: between the previous amount and € 33, 007.
  • 40%: between the previous amount and € 53, 407.
  • 47%: between the previous amount and € 120, 000.
  • 49%: between the previous amount and € 175, 000.
  • 51%: between the previous amount and € 300, 000.
  • 52%: rents over € 300, 000.


The above percentages must be taken into account certain personal circumstances that may change the amount to be paid, which are usually deductions. These circumstances are:

  • Families with only one parent, who is the main breadwinner.
  • Possess a disability greater than 32%.
  • If members over 65 continue working.
  • If we are facing a mortgage loan that entitles us to a deduction.


There are also other circumstances, of a family nature, that may give the right to a deduction in the payment of the IRPF. They would be the following:

  • Have descendants under our care under 26 years.
  • If we have to pay a compensatory pension to our ex-partner and a alimony to our children with said ex-partner.
  • Relatives who are over 65, who are in our charge and live with us.


To know the exact amounts for each of the corresponding deductions, we can go to the website of the Tax Agency where they have a computer program, which contains all the tables to calculate the final amount according to our income and deductions.


On the other hand, generally the Tax Agency will send us annually the draft of the personal income tax declaration, where they will have previously calculated the tax rate and the deductions to be made. Generally these drafts are usually correct, unless there have been recent changes in family life that modify the tax rates.