IRPF tax in Spain - Personal income tax
01.05.2023On the 11 of April 2023 the period for filing taxes for 2022 for tax residents begins. If you have resided in Spain for more than 183 days in 2022, you are required to present this form. If you are the owner of a home in Spain and you have not resided for more than 183 days, then you must present the non-resident tax forms.
The Personal Income Tax (Impuesto sobre la Renta de las Personas Físicas or IRPF) is a progressive tax system in Spain that applies to the income earned by individuals. The rates and thresholds for IRPF are determined by the Spanish government and can vary from year to year.
As of my knowledge cutoff in September 2021, the following were the general tax rates for IRPF in Spain:
- For income up to €12,450: 19%
- For income between €12,450 and €20,200: 24%
- For income between €20,200 and €35,200: 30%
- For income between €35,200 and €60,000: 37%
- For income above €60,000: 45%
Please note that these rates may have changed since my last update, and there may be additional deductions, allowances, and regional variations that can affect the actual amount of tax you owe. It is always recommended to consult the latest information provided by the Spanish tax authorities or seek professional advice for accurate and up-to-date information on IRPF taxes in Spain.