🇪🇸 Spain Tax Guide 2025

Complete guide to Spanish income tax (IRPF), IVA, social security, best tax software, and top Spanish accountants

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Spanish Tax System Overview

Understanding Spain's progressive income tax (IRPF), IVA, and social security for 2025

📊 Income Tax Rates 2025 (IRPF)

Spain uses a progressive tax system (Impuesto sobre la Renta de las Personas Físicas) administered by Agencia Tributaria:

  • €0 - €12,450 19%
  • €12,451 - €20,200 24%
  • €20,201 - €35,200 30%
  • €35,201 - €60,000 37%
  • €60,001 - €300,000 45%
  • €300,001+ 47%

Regional governments add additional taxes varying by autonomous community

🏛️ Social Security (Seguridad Social)

Spanish social security contributions fund healthcare, unemployment, and pensions:

  • Employee Contributions ~6.35%
  • Employer Contributions ~29.9%
  • Autónomos (Self-employed) €294-€500/month

Contributions cover healthcare through the public system, unemployment insurance, and state pensions.

🛒 IVA (Value Added Tax)

Spain's consumption tax system with multiple rates:

  • Standard Rate 21%
  • Reduced Rate 10%
  • Super Reduced Rate 4%

IVA registration required for businesses immediately for domestic sales, or when turnover exceeds €10,000 for EU suppliers.

📅 Key Tax Dates 2025

Important deadlines for Spanish taxpayers:

  • Tax Year 1 January - 31 December
  • IRPF Returns Start April 3, 2025
  • Filing Deadline June 30, 2025
  • IVA Quarterly 20th of month

Annual tax return (Declaración de la Renta) must be filed between April and June for the previous year.

🏠 Common Deductions

Popular tax deductions for Spanish taxpayers:

  • Mortgage interest Pre-2013 only
  • Charitable donations Up to 10%
  • Pension contributions Up to €1,500
  • Maternity deduction €1,200/child

Spain offers various deductions and allowances, though fewer than in previous years after tax reforms.

🌍 Non-Resident Tax

Tax obligations for non-residents with Spanish income:

  • Rental Income Tax 19% (EU) / 24% (non-EU)
  • Capital Gains 19% (EU) / 24% (non-EU)
  • Property Ownership Tax Form 210 required

Non-residents with Spanish property or income have specific filing obligations even if not living in Spain.

Top 5 Spanish Tax Software 2025

Best tax preparation software for Spanish individuals and businesses

🥇 Renta Web (Agencia Tributaria)

Price: Free

Best for: Individual tax returns (Declaración de la Renta)

Official Spanish tax administration online service. Mandatory for most taxpayers. Provides pre-filled returns (borrador) with data from employers and banks.

Key Features: Pre-filled borrador, official validation, automatic calculations, direct submission to Agencia Tributaria.

🥈 TaxDown

Price: €34.90 - €149.90

Best for: Maximizing deductions and refunds

Popular Spanish tax optimization app helping find deductions and maximize refunds. User-friendly interface with expert review option.

Key Features: Deduction finder, refund maximization, expert review, mobile app, real-time calculations.

🥉 Declarando

Price: €39.90 - €99.90

Best for: Expats and complex situations

Spanish tax software with English language support, ideal for expats and non-residents. Handles foreign income and double taxation treaties.

Key Features: English interface, expat support, foreign income handling, non-resident forms, DTAA calculations.

📱 Taxfix España

Price: €29.90 - €79.90

Best for: Mobile users and simple returns

Mobile-first Spanish tax app with guided interview process. Quick filing for straightforward employment income.

Key Features: Mobile-optimized, guided questions, document scanner, tax advisor support, fast filing.

💼 Sage Despachos Conectados

Price: €50 - €150/month

Best for: Autónomos and small businesses

Professional accounting software for Spanish self-employed and small businesses, with tax filing integrated.

Key Features: Full accounting, IVA declarations, IRPF quarterly payments, invoicing, autónomo support.

Top 5 Spanish Tax Accountants 2025

Leading tax professionals for Spanish tax compliance and planning

🏢 Asesorías Locales Network

Specialization: Individual tax returns and family planning

Services: Declaración de la Renta, IVA filing, autónomo registration, tax optimization

Local tax advisory offices (asesorías) throughout Spain serving middle-class families. Typical fees €80-€250 for personal returns, with expertise in regional tax differences.

🏢 Gestoría Comunitaria

Specialization: Working professionals and small business owners

Services: Personal tax planning, autónomo support, quarterly IVA, social security management

Community gestorías across Spanish cities serving local residents and small businesses. Competitive pricing €100-€400, with personalized service and ongoing support.

🏢 Asesor Fiscal Online

Specialization: Digital tax services for busy professionals

Services: Online tax returns, video consultations, document upload, mobile support

Modern online tax advisory services with qualified Spanish tax advisors. Fixed pricing from €75-€300 for individual returns, with digital platforms and remote access.

🏢 Expat Tax Advisors Spain

Specialization: Expatriates and non-residents

Services: Expat tax returns, non-resident property tax, foreign income, English-language support

Bilingual tax advisors specializing in expat taxation and non-resident obligations. Fees €150-€500 for expat returns, with expertise in double taxation treaties and Modelo 720.

🏢 Asesoría Familiar

Specialization: Middle-income families and individual taxpayers

Services: Family tax planning, inheritance advice, property transactions, year-round support

Family-focused tax advisors serving middle-class Spanish households. Transparent pricing €120-€350 depending on complexity, with ongoing tax planning throughout the year.

⚠️ Professional Services Disclaimer

The accountants and firms listed above are provided for informational purposes only. CountryTaxCalc does not endorse any specific service provider and is not affiliated with these firms.

Professional fees, services, and expertise may vary. We recommend consulting multiple providers and verifying their credentials before making any decisions.

Always ensure your chosen tax professional is appropriately registered with Spanish regulatory bodies and the Agencia Tributaria.

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