IRPF — Spain's personal income tax — is the most significant tax for the majority of Spanish taxpayers. Understanding the bracket structure in detail is essential both for planning your tax position before the end of the fiscal year and for reviewing the draft return correctly. This guide sets out the complete IRPF brackets for fiscal year 2025, filed in the 2026 campaign.
How IRPF Works: State and Regional Scales
Spanish IRPF is a tax shared between the central government and the autonomous communities. The rate applied to each taxpayer’s general taxable base is the sum of two scales: the state scale, which is uniform across the entire common-regime territory, and the regional scale, which each autonomous community sets within its own legislative competence.
The autonomous community of residence for IRPF purposes is the habitual residence as at 31 December of the fiscal year. If a taxpayer moves from Madrid to Barcelona in October 2025, their 2025 return will be taxed in full under Catalonia’s regional scale, since their habitual residence as at 31 December is in that region.
The Basque Country and Navarre have their own foral regime and do not apply the state or common-regime regional scale. Their respective foral treasuries approve their own IRPF rates and rules.
State IRPF Scale 2025: Complete Table
The state IRPF scale for fiscal year 2025 (filed in 2026) is as follows:
| General taxable base (euros) | State gross liability | Remaining taxable base | Applicable rate |
|---|---|---|---|
| 0 | 0 | Up to 12,450 | 9.50% |
| 12,450 | 1,182.75 | Up to 7,750 | 12.00% |
| 20,200 | 2,112.75 | Up to 15,000 | 15.00% |
| 35,200 | 4,362.75 | Up to 24,800 | 18.50% |
| 60,000 | 8,950.75 | Up to 240,000 | 22.50% |
| 300,000 | 62,950.75 | Above | 24.50% |
This is the pure state scale, excluding the regional component. The actual combined rate is the sum of the state liability and the regional levy.
Combined Rates by Autonomous Community
The sum of the state and regional scales determines the marginal rates applicable in each region. The data for fiscal year 2025 are as follows:
Community of Madrid
Madrid applies a 50% rebate on its regional bracket, making it the common-regime region with the lowest combined rates:
| Taxable base (euros) | Approximate combined rate |
|---|---|
| Up to 12,450 | 19.00% |
| 12,450 – 20,200 | 24.00% |
| 20,200 – 35,200 | 30.00% |
| 35,200 – 60,000 | 37.00% |
| 60,000 – 300,000 | 45.00% |
| Above 300,000 | 47.00% |
Catalonia
Catalonia has one of the highest regional scales in the common regime, with additional brackets for higher earners:
| Taxable base (euros) | Approximate combined rate |
|---|---|
| Up to 12,450 | 21.50% |
| 12,450 – 17,707 | 27.50% |
| 17,707 – 33,007 | 33.50% |
| 33,007 – 53,407 | 38.50% |
| 53,407 – 90,000 | 45.00% |
| 90,000 – 120,000 | 48.00% |
| 120,000 – 175,000 | 49.00% |
| Above 175,000 | 50.00% |
Andalusia
Andalusia applies a moderate regional scale following the reforms of recent years:
| Taxable base (euros) | Approximate combined rate |
|---|---|
| Up to 12,450 | 19.00% |
| 12,450 – 20,200 | 25.00% |
| 20,200 – 35,200 | 31.00% |
| 35,200 – 60,000 | 38.50% |
| 60,000 – 300,000 | 46.00% |
| Above 300,000 | 47.00% |
Valencian Community
| Taxable base (euros) | Approximate combined rate |
|---|---|
| Up to 12,450 | 21.00% |
| 12,450 – 17,000 | 27.00% |
| 17,000 – 30,000 | 33.00% |
| 30,000 – 50,000 | 39.50% |
| 50,000 – 65,000 | 45.50% |
| 65,000 – 300,000 | 49.00% |
| Above 300,000 | 54.00% |
Castile and León, Aragon, Extremadura, La Rioja (reference)
Most common-regime autonomous communities maintain combined rates ranging from 19% on the first bracket to 47% for income above €300,000. The differences between regions are most pronounced in the middle brackets (between €30,000 and €90,000) and at the higher end.
Foral Regime: Basque Country and Navarre
Basque Country (three Foral Treasuries)
The Basque Country has its own foral regime. Each of the three Historical Territories (Álava, Bizkaia and Gipuzkoa) has its own income tax, although the structure is broadly similar across them. The key features are:
- Bracket scale: similar in structure to the common regime, with rates starting at around 23% for the first bracket and reaching 49% or higher in the upper brackets, depending on the Territory.
- Personal and family minimum: higher than in the common regime across several categories, which reduces the taxable base.
- Work income reduction: more generous than in the common regime for employment income below certain thresholds.
- Administration: self-assessment and tax management are handled by each Foral Treasury, not by the Spanish tax authority (AEAT).
Navarre (Foral Treasury of Navarre)
Navarre applies its own IRPF with a scale starting at 13% on the lowest bracket and reaching up to 52% on the highest earners. The most relevant features include:
- Personal and family minima: generally higher than in the common regime.
- Work income reduction: significant for low and middle earners.
- Main residence taxation: its own regime with differences in the acquisition deduction and imputed income rules.
Taxpayers resident in the Basque Country or Navarre must file their return with the relevant Foral Treasury and apply foral rules, not the state scale or another autonomous community’s rules.
Savings-Rate Scale: Applicable Rates in 2025
Income from movable capital (dividends, interest, savings insurance) and capital gains and losses from asset transfers are included in the savings base and taxed under a separate scale, distinct from the general scale:
| Savings taxable base (euros) | 2025 marginal rate |
|---|---|
| Up to 6,000 | 19% |
| 6,000.01 to 50,000 | 21% |
| 50,000.01 to 200,000 | 23% |
| 200,000.01 to 300,000 | 27% |
| Above 300,000 | 28% |
The 28% bracket for savings income above €300,000 was introduced in 2024 and is maintained in 2025. This rate applies to, among other things, gains from the sale of real estate, securities portfolios, investment fund units and crypto assets.
Joint vs Individual Filing
IRPF may be filed individually (each family unit member files separately) or jointly (all members of one of the recognised family unit types file in a single return). The two family unit types are:
- Married couple: the spouses and their unemancipated minor children.
- Single-parent unit: the father or mother living with unemancipated minor children, where the parents are not married.
The joint filing reduction is €3,400 for the married-couple model and €2,150 for the single-parent model, applied directly to the taxable base.
Joint filing is mainly advantageous when one spouse has no income or very low income. If both spouses have similar or high incomes, joint filing can be detrimental because it aggregates all income and pushes up the marginal rate applied to the combined amount.
The AEAT’s Renta WEB programme includes a comparison tool that calculates the outcome of each option using real data. Simulating both options before filing is strongly recommended.
Calculating the Effective Rate: A Practical Example
To illustrate the difference between the marginal rate and the effective rate, consider a taxpayer resident in Madrid with a general taxable base of €50,000:
- On the first €12,450: 19% × €12,450 = €2,365.50
- On the next €7,750 (€12,450 to €20,200): 24% × €7,750 = €1,860
- On the next €15,000 (€20,200 to €35,200): 30% × €15,000 = €4,500
- On the remaining €14,800 (€35,200 to €50,000): 37% × €14,800 = €5,476
Total gross liability: €14,201.50. Effective rate: €14,201.50 / €50,000 = 28.4%.
Although the marginal rate on the last bracket is 37%, the effective rate is 28.4% because the first euros are taxed at lower rates.
Tax Planning and Managing the Brackets
Understanding the IRPF brackets makes it possible to identify planning actions that reduce the taxable base or the overall liability:
- Pension plan contributions: reduce the general taxable base up to the annual limit of €1,500 (or up to €4,250 additionally through employer pension plans or PPES for the self-employed). The reduction is more valuable the higher the taxpayer’s marginal rate.
- Deferring capital gains: if an asset disposal can be spread across two fiscal years, distributing the gain may avoid reaching the highest brackets of the savings scale.
- Using latent losses: offsetting capital gains with losses in the same year reduces the savings base and the applicable effective rate.
- Irregular remuneration: remuneration with a generation period of more than two years may qualify for a 30% reduction, limiting the impact of the marginal rate.
At BMC, we advise on optimising individual and family tax burdens, evaluating available planning options before the close of each fiscal year. For a personalised consultation on your situation, contact our tax planning team at /en/tax-fiscal/planificacion-fiscal.