IRPF for residents: rates, deductions and the filing deadline

How IRPF works: two bases and two scales

IRPF (Impuesto sobre la Renta de las Personas Físicas) splits income into two bases. The general base includes salary, self-employed income, rent and other income not classed as savings. The savings base includes interest, dividends and gains from selling assets [1]. Each base has its own pair of scales: the state scale set by law and the regional scale approved by the region where you live. In Barcelona this is Catalonia. The tax year is the calendar year, and the tax accrues on 31 December [1]. What IRPF is and who pays it is explained in what is IRPF.

How the calculation works: income gives the base, the base is then reduced by the permitted reductions, and the scales are applied to the base. The tax calculated on the personal and family minimum is subtracted from the tax. Then deductions and the withholdings paid during the year are subtracted. What remains is the amount to pay or to be refunded [1].

IRPF rates in Spain for 2025: state scale and Catalonia

State scale for the general base under article 63 LIRPF:

Catalonia’s regional scale for the general base for 2025, according to the Catalan Tax Agency (ATC) page:

Both scales apply to the same base, so the total rate in each band is the sum of the two rates. For Catalonia this is 19% on the first €12,450 and 50% on the part above €300,000 (24.5% plus 25.5%). We do not merge the intermediate values into a single table: the band limits differ between the scales [1][2].

The savings base is taxed as follows:

The “Combined” column is our calculation based on article 66 LIRPF and the ATC page [1][2].

How the tax is calculated: a worked example

A hypothetical example to show how article 63 works, not a forecast of your tax. General base €40,000, one taxpayer, no children, no deductions, minimum of €5,550 (assumption: Catalonia has not changed it for the regional part; we have not checked this).

1. State scale: €4,362.75 on the first €35,200 plus 18.5% of the remaining €4,800, i.e. €5,250.75 [1].
2. Catalan scale: €4,135 on the first €33,000 plus 19% of the remaining €7,000, i.e. €5,465 [2].
3. Tax on the minimum: 9.5% of €5,550 under each scale, i.e. €527.25 and €527.25 [1].
4. Total: (5,250.75 - 527.25) + (5,465 - 527.25) = €9,661.25 before deductions and withholdings. That is 24.2% of the base.

Article 63 describes this method directly: the tax calculated on the minimum is subtracted from the tax on the whole base [1].

Deductions and reductions: what lowers the base and the tax

There are many reductions, and they apply at different stages. We list only those confirmed by the text of the law and by official pages.

• Employment expenses. For an employee, income is reduced by Seguridad Social contributions and the other listed items, plus €2,000 a year of “other expenses” (article 19) [1].
• Personal and family minimum. Taxpayer: €5,550 a year, +€1,150 over 65, a further +€1,400 over 75. For children: 2,400, 2,700, 4,000 and €4,500 in order, plus a further +€2,800 for a child under three. For a parent over 65: €1,150, a further +€1,400 over 75. Conditions: the dependant lives with you and has income of no more than €8,000 (articles 57 - 61) [1].
• Joint return. For married couples the base is reduced by €3,400 a year, for a single parent with children by €2,150 (article 84). The choice is made each year and applies to the whole family (article 83) [1].
• Maternity deduction. Up to €1,200 a year per child under three for women who work and pay Seguridad Social contributions, plus up to €1,000 for nursery (article 81) [1].
• Deduction for international double taxation (article 80): tax paid abroad is credited up to the average rate. More: double taxation between Russia and Spain [1][9].
• Catalan deductions. The ATC lists deductions for the birth of a child, for renting your main home, for donations and others [2]. For example, for the birth or adoption of a child: €150 in a parent’s individual return and €300 in a joint return [6]. For renting your main home: 10% of the amount paid, capped at €500 a year for specific groups (under 35, unemployed for 183 days or more, people with a disability of 65% or more, widows and widowers aged 65 or over) and €1,000 for large and single-parent families. Condition: the base minus the minimum is no more than €30,000 for an individual return and €45,000 for a joint return [5].

Which reductions apply to you is determined by a gestor based on the year’s figures. We do not forecast tax savings.

IRPF for 2026: what to check before filing

Real Decreto-ley 29/2026 amended Ley 35/2006. Already for 2026 (from 01.01.2026), imputación de rentas inmobiliarias at the 1.1% rate also applies in municipalities where the cadastral value was revised from 01.01.2012. From 08.10.2026, the reduction of net income from letting a home is calculated in a new way (from 100% to 15% depending on the case), and from 01.01.2027 a new scale of imputación de rentas inmobiliarias comes in [10]. Before filing your 2026 return, also check the AEAT website.

For Catalonia, the ATC reports that deductions for a main home in rural municipalities have been approved for 2026 (return filed in 2027) [2]. As of 2 October 2026 we had not found Catalonia’s scales for 2026.

Filing deadline and who must file

The return is filed on modelo 100 once a year. For 2025, filing ran from 8 April to 30 June 2026 inclusive, and direct debit of the payment was accepted until 25 June 2026. You can file online with a digital certificate, Cl@ve Móvil, a referencia number or eIDAS. Filing by phone or in person at an office is subject to conditions; in particular, these channels cannot be used to submit a return with a payment that is not paid by direct debit [3]. The referencia number for the 2025 campaign was requested using box 505 of the previous return, while registration in Cl@ve gave access without it [7]. How to get Cl@ve: getting Cl@ve.

Limits below which you do not need to file a return, for 2025 [4]:

Tax-exempt income is not counted when deciding whether you must file. You must file in any case if you were in RETA during the year, if you are entitled to the deduction for international double taxation, or if you are claiming a refund [4]. These limits have changed several times, so check them every year in the AEAT guidance.

First year in Spain, foreign income and common mistakes

If you are tax resident for the year, the tax is calculated for the whole calendar year. Foreign currency is converted into euros at the official ECB rate, as the AEAT states for employment income [8]. A step-by-step guide to your first return: a resident’s first return.

Common mistakes:

• Using only the state scale from the table and forgetting the regional part. Your total is higher.
• Calculating the tax on income rather than on the base after reductions. The minimum and expenses are subtracted.
• Assuming you have no obligation because your salary is below €22,000, without checking the second point: whether you were in RETA, claim the double taxation deduction or have a second payer.
• Using last year’s scale. The scale for the regional part is approved by the region every year.
• Forgetting the Catalan deductions in a joint return: their base limits are different.
• Relying on 30 June when paying by direct debit: it was accepted only until 25 June.

How we can help

A gestor calculates the tax from your figures: we do not give tax opinions. The ReloVictory team in Barcelona helps gather documents for a resident’s return, prepare questions for a tax adviser and connect the tax side with the immigration side (general procedure: residence permit in Barcelona). First consultation: 15 minutes free; full consultation: €121 for 45 minutes. Booking: consultation. Service page: digital nomad residence permit.

Frequently asked questions

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