Income Tax Brackets in Spain (IRPF)

How to submit IRPF?

The main tax return for IRPF is submitted once a year using what is commonly known as the annual income tax declaration (Modelo 100). This is typically filed between April and June for the income earned in the previous year. The official tax filing deadline is June 30th. In some cases, especially for self-employed individuals, additional quarterly filings may also be required. 

If you need assistance with correctly filling in Modelo 100 and submitting it to the Agencia Tributaria, a governmental organization, Exactly Accountancy can handle the entire process for you with ease. Our team can ensure that your tax return is accurate, compliant, and submitted on time, helping you avoid errors and giving you peace of mind. 

How should IRPF be submitted by foreigners? 

For foreigners living in Spain, the IRPF must be submitted if they are considered tax residents. Generally, a person is treated as a tax resident if they spend more than 183 days per year in Spain or if their main economic activity is based there. Foreign residents must declare their worldwide income, while non-residents are taxed only on income earned within Spain under a different system (IRNR). To submit IRPF, foreigners typically need a NIE (Número de Identificación de Extranjero), must be registered with the tax authorities, and should ensure they correctly report all applicable income and deductions according to Spanish tax law. 

Our accountancy and gestoría, Exactly Accountancy, specialises in working with foreign clients and expats living in Spain. Our multilingual team speaks several languages, allowing us to communicate clearly and effectively with clients from different backgrounds. We understand that Spanish bureaucracy can often feel complex and overwhelming, especially for newcomers, so we provide clear guidance and practical support to help you navigate administrative procedures smoothly and with confidence. 

Are there any parts of the income that are not taxed? 

In the Spanish IRPF system, there is a portion of your income that the Agencia Tributaria does not tax. This is known as the personal and family allowance (mínimo personal y familiar). For 2026, the general personal allowance is set at €5,550, meaning that this portion of your income is effectively exempt from taxation. 

This allowance is designed to ensure that a basic level of income needed for living expenses is not taxed. Moreover, the amount can increase depending on your personal circumstances. For example, it is higher if you are over 65 or 75 years old, as the system provides additional relief for older taxpayers. It can also increase if you have a recognized disability, reflecting additional financial needs. In addition, the allowance rises if you have children or dependent family members under your care, acknowledging the economic responsibility of supporting others. 

Overall, this mechanism reduces the amount of income subject to IRPF and helps make the tax system more equitable by taking into account individual and family situations.