| Euro from |
Euro to |
IncomeTax Rate |
National Community Tax Rate |
TotalTax Rate |
Total Tax payable at top of and |
| Nil |
4,000 |
9.06% |
5.94% |
15.00% |
600 |
| 4,000 |
13,800 |
15.84% |
8.16% |
24.00% |
2,952 |
| 13,800 |
25,800 |
18.68% |
9.32% |
28.00% |
6,312 |
| 25,800 |
45,000 |
24.71% |
12.29% |
37.00% |
13,416 |
| Over 45,000 |
|
29.16% |
15.84% |
45.00% |
|
| The state tax varies in
the Basque Country and Navarra and in
certain other communities |
The taxpayer
in Spain can decide whether to complete an
individual return or a joint return (with
their spouse), and will usually calculate
which of the two results in the payment of
less tax, or the receipt of the highest tax
refund, before making that decision.
If you have an income of less than 8,000
Euros that has not been subject to any tax
deductions, then you do not have to submit
a Spanish tax return provided:
This income
comes from one source only
That other investment
income subject to tax retention does not
exceed €1,600
That imputed investment
income not subject to tax reduction does
not exceed €1,000
There is
no overseas tax claim entitlement (e.g.
on any UK income subject to UK tax)
There is
no entitlement to tax relief for payments
into a Spanish pension scheme
So, if you have a simple income position
of less than €8,000 from one source,
then you do not have to file a tax return
(as long as all the conditions above are
also met).
Do not confuse this limit with the €22,000
income level. A tax return is also not required
if your Spanish salary is under €22,000
and has had tax deducted at source, and
you have received no additional untaxed
income. These rules are complex.
Deductions/Allowances
You can deduct the following from your Income:
Your personal minimum
exempt from tax: The general personal minimum
is €3,400; or €6,800 for a joint
return. There is a higher personal minimum
for those over 65 years old and a higher
one still for disabled people.
All payments into the Spanish Social Security
System.
If you have a salary
or pension you can deduct €3,500
from your taxable income if your total taxable
income is less than €8,200. If your
total taxable income is more than €13,000,
this deduction is reduced to €2,400.
If your total taxable income is between
€8,200 and €13,000, then the deduction
is somewhere between €3,500 and €2,400,
calculated on a fixed formula.
Over age 65:
€800 (€1,600 for couples if both
are over 65).
€1,000 if over the age of 75 and needing
assistance at home.
|
