Tax calculation — determination of full quotas

The gross tax liability is the result of applying the tax scales to the liquidable bases. Personal Income Tax has two distinct components: the general liquidable base (earned income, economic activities, rental income, etc.) and the savings liquidable base (dividends, interest, capital gains, etc.). In addition, each quota is divided into a state part and a regional part.

🔵 Legislation: Arts. 63, 64, 66, 74, 75, 76 and 77 Personal Income Tax Law

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Taxation of the general liquidable base

The calculation is structured in four phases to obtain the state and regional general gross tax liabilities:

Phase 1: Scale applied to the full general liquidable base

The general (state) scale and the regional scale are applied to the full general liquidable base — including the part corresponding to the personal and family tax-free threshold — to obtain Quota 1 (state) and Quota 2 (regional).

Phases 2 and 3: Scale applied to the personal and family minimum

• The general scale is applied to the part of the liquidable base corresponding to the state personal and family minimum, obtaining Quota 3.
• The regional scale is applied to the part corresponding to the regional personal and family minimum, obtaining Quota 4.

Andalusia, Galicia, the Balearic Islands, the Canary Islands, Madrid, La Rioja and the Valencian Community have set personal and family minimum amounts different from the state amounts. Their residents apply those regional amounts in Phase 3.

Phase 4: Full general quotas

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State scale for the general liquidable base (2025)

🔵 Legislation: Art. 63.1.1º Personal Income Tax Law

Average state general tax rate: ratio of the quota obtained by applying the scale to the general liquidable base, expressed as a percentage with two decimal places without rounding.

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Regional scale for the general liquidable base (2025)

Each Autonomous Community approves its own scale. Below are some representative initial brackets:

For the full regional scales (all brackets and maximum rates), see each Community's own legislation or the AEAT Practical Guide to Income Tax 2025, Ch. 15, pp. 942–952. Ceuta and Melilla apply a special scale (Art. 65 IRPF Act).

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Taxation of the savings liquidable base

State scale for the savings base (2025)

🔵 Legislation: Art. 66.1 Personal Income Tax Law

Regional scale for the savings base (2025)

🔵 Legislation: Art. 76 Personal Income Tax Law

Taxation of the savings base: phases

The savings gross tax liability is also calculated in phases:

• Quota A and Quota B: applying the state and regional savings scales to the full savings liquidable base.
• Quota C: result of applying the state savings scale to the remainder of the state personal and family minimum not applied against the general base. Reduces Quota A.
• Quota D: result of applying the regional savings scale to the remainder of the regional minimum not applied. Reduces Quota B.

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Practical example

Mr A.B.C., resident in Aragon, obtains in 2025:

• General liquidable base: €23,900
• Savings liquidable base: €2,800
• Personal and family minimum: €5,550

1. Taxation of the general base:

State general scale (Quota 1):

• Up to €20,200 → €2,112.75
• Remainder (€3,700 at 15%) → €555
• Quota 1 = €2,667.75

Aragon regional scale (Quota 2):

• Up to €21,210 → €2,218.39
• Remainder (€2,690 at 15%) → €403.50
• Quota 2 = €2,621.89

2. Taxation of the personal and family minimum (€5,550):

• State scale: €5,550 × 9.50% = Quota 3 = €527.25
• Regional scale: €5,550 × 9.50% = Quota 4 = €527.25

3. Full general quotas:

• State: €2,667.75 − €527.25 = €2,140.50
• Regional: €2,621.89 − €527.25 = €2,094.64

4. Taxation of the savings base (€2,800):

• State: €2,800 × 9.50% = €266
• Regional: €2,800 × 9.50% = €266

5. Total gross tax liabilities:

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Special case: child maintenance annuities

🔵 Legislation: Arts. 64 and 75 Personal Income Tax Law

Child maintenance annuities fixed by court order do not reduce the taxable base of the paying parent, but they do soften the progressivity of the tax through a differentiated calculation.

Who does this apply to?

Taxpayers who, by court order, pay child maintenance annuities to their children without having the right to the minimum for descendants in respect of them (the usual situation when the other parent has sole custody).

Procedure

1. The amount of the annuities ("Base A") is separated from the rest of the general liquidable base ("Base B").
2. The general and regional scales are applied separately to each of those two bases, obtaining Quotas 1, 2, 3 and 4.
3. These are added: State general quota (Quota 5) = Quota 1 + Quota 3; Regional general quota (Quota 6) = Quota 2 + Quota 4.
4. The scales are applied to the personal and family minimum increased by €1,980 per year, obtaining Quotas 7 and 8.
5. Quotas 5 and 6 are reduced by Quotas 7 and 8.

For the children who receive these annuities, they constitute exempt income (Art. 7 Personal Income Tax Law).

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Special case: exempt income with progressivity

🔵 Legislation: Twentieth Additional Provision Personal Income Tax Law

Some income is exempt from taxation but must be added to the base for the purpose of calculating the tax rate. The most common example is income covered by double taxation treaties.

How it works

1. Exempt income with progressivity is added to the general or savings liquidable base (depending on its nature) to calculate the average tax rate.
2. That average rate is applied only to the liquidable base without including the exempt income.

In other words: exempt income raises the effective rate paid on the rest of the income, but is not itself taxed.

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Taxpayers resident abroad

Spanish nationals resident abroad who are subject to Personal Income Tax (for example, civil servants posted outside Spain or members of diplomatic missions) cannot be attributed to any Autonomous Community. Accordingly, the regional quota is calculated by applying the general scale of Art. 63.1 Personal Income Tax Law also to the regional portion, without any community's own scale.

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Special regime for workers posted to Spain (Beckham Law)

🔵 Legislation: Art. 93 Personal Income Tax Law

Persons who become resident in Spain due to posting and opt for this special regime (to be taxed as non-residents during the year of arrival and the following five years) apply differentiated scales:

For the part of the liquidable base corresponding to dividends, interest and other income under Art. 25.1.f) Non-Resident Income Tax Law, the general state savings scale applies.

This regime is discussed in detail in the chapter on tax residence and personal obligation to contribute.