What is IRPF and who pays it

In brief

IRPF is a personal, direct tax on an individual’s income. Legal basis: Ley 35/2006, Article 1. The law takes into account the nature of the income and personal and family circumstances [1].
The tax is paid by people whose habitual residence (residencia habitual) is in Spain. One criterion is enough: more than 183 days in a calendar year, or the main centre of economic interests in Spain (Article 9) [1].
All of a resident’s income is taxed, regardless of where it was earned and which country the payer pays from (Article 2) [1].
The tax year is the calendar year (Article 12) [1]. The return is filed on modelo 100: for 2025, it was accepted from 8 April to 30 June 2026 [2].
Non-residents pay a different tax, IRNR, and declare their Spanish income on modelo 210 [3].

What is IRPF?

IRPF (Impuesto sobre la Renta de las Personas Físicas) is personal income tax in Spain. Article 1 of Ley 35/2006 defines it as a personal, direct tax on an individual’s income, taking into account the nature of that income and personal and family circumstances. What is taxed, under Article 2: all income from work, capital and business activity, capital gains and losses, and income that the law attributes to the taxpayer, wherever it arises and whichever country the payer pays from [1].

The tax is charged on two scales at once. The state scale is set by the law itself (Article 63), and the regional part is approved by the autonomous community where the person lives (Article 74) [1]. For Barcelona residents, this part is set by Catalonia, so the overall rate differs between regions of Spain. We do not give the regional scale figures here: they are not in Ley 35/2006.

Who pays IRPF?

IRPF is paid by individuals whose habitual residence is in Spain. Article 9 sets out two independent criteria, and either one is enough [1]:

the person spends more than 183 days in Spain during the calendar year. Occasional absences count as time in Spain unless the person proves they are tax resident in another country;
the main centre of the person’s business or economic interests is in Spain, directly or through other people.

There is also a family presumption. A person is considered resident if their spouse, from whom they are not legally separated (cónyuge no separado legalmente), and their dependent minor children habitually live in Spain. The presumption can be rebutted with evidence [1].

Tax residence and immigration status are separate questions. A TIE or a visa does not make you tax resident, and not having a card does not exempt you from tax if the Article 9 criteria are met. More: tax residence and residence permits. If the criteria are met in two countries at once, the double taxation treaty applies, for example the treaty between Spain and Russia (Article 4 resolves residence conflicts) [4].

Which income does IRPF tax and on what scale?

The tax base is split into two parts. The general part (renta general) includes income from employment and business activity, rental income and other income not classed as savings (Article 45). The savings part (renta del ahorro) includes income from capital, such as dividends and interest, and gains or losses on the sale of assets (Article 46) [1].

The state scale for the general part under Article 63 is:

Portion of the base, euros	State rate
up to 12,450	9,5 %
12,450 to 20,200	12 %
20,200 to 35,200	15 %
35,200 to 60,000	18,5 %
60,000 to 300,000	22,5 %
over 300,000	24,5 %

This is only the state half of the tax: the regional scale is added on top. For savings, the state part under Article 66 ranges from 9.5% (first 6,000 euros) to 15% (over 300,000 euros), and is also topped up by the regional part [1]. The personal and family minimum (Article 56) and deductions reduce the total, so you cannot work out your own tax from the table: it depends on your situation.

How is the IRPF return filed?

The IRPF return is filed on modelo 100 once a year. The campaign for 2025 ran from 8 April to 30 June 2026, and direct debit of the payment was accepted until 25 June 2026. You can file online (digital certificate, Cl@ve Móvil, número de referencia or eIDAS), by phone, or in person at an office if the conditions are met [2]. The AEAT will announce the campaign dates for 2026 separately.

Employers usually withhold tax in advance: organisations that pay income must make a retención (withholding) on account of the recipient’s IRPF (Article 99) [1]. Not everyone has to file a return. Article 96 exempts people with low income from certain sources, but requires everyone who was registered as autónomo at any point in the year to file, as well as anyone claiming the deduction for international double taxation [1]. Whether you qualify for an exemption is decided by your gestor based on the year’s figures.

What does this answer not cover?

We do not assess individual cases. Tax residence, special regimes such as Article 93 (the Beckham law), treaties with other countries and deductions all change the result. Which scale and deductions apply is determined by a gestor based on your income. Rates and thresholds change with budget laws, so check the current text on the AEAT website and in the BOE.

If you are just moving: tax residence arises regardless of whether you have a residence permit, and how to obtain the permit itself is described on the page Residence permit in Barcelona and in the DNV route card. Rates and deductions are covered in more detail in the article IRPF: rates, deductions and filing deadline, and filing for the first time in a resident’s first tax return.

Frequently asked questions

What is IRPF in simple terms?

It is Spanish personal income tax, established in Ley 35/2006. It taxes a person’s income taking into account their personal and family circumstances: salary, business profits, rent, interest, dividends and gains on the sale of assets. It is paid by Spanish tax residents. [1]

Who has to pay IRPF in Spain?

Individuals whose habitual residence is in Spain under Article 9: anyone who spent more than 183 days in the country in a calendar year or whose main centre of economic interests is here. There is also a family presumption, which can be rebutted. Immigration status does not affect this. [1]

Do non-residents pay IRPF?

As a rule, no. Non-residents pay non-resident income tax (IRNR) on income earned in Spain and file modelo 210. The exception: people who opt for the special regime under Article 93 of Ley 35/2006 remain IRPF taxpayers but calculate their tax under IRNR rules. [1][3]

When is the IRPF return filed?

Once a year, in spring and early summer. For 2025, the deadline ran from 8 April to 30 June 2026, and the payment could be set up by direct debit until 25 June. The AEAT will publish the campaign dates for 2026 later; as of 2 October 2026 they are not yet available. [2]

How is IRPF different from IVA?

IRPF taxes a person’s income for the year. IVA is a consumption tax: it is built into the price of goods and services sold by businesses and professionals, and the business pays it over to the state. IVA rates and rules are set out in Articles 4, 90 and 91 of Ley 37/1992. [5]

Does a DNV holder pay IRPF?

It depends on tax residence. The DNV permit itself neither creates nor removes it: what decides is the Article 9 criteria (more than 183 days, centre of interests) and, in case of conflict, the double taxation treaty. Check your situation with a gestor or tax adviser. [1]

Official sources

Sources reviewed on 02.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 21.10.2026.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.