The 2025 income tax return is one of the main tax obligations for employees and self-employed workers in Spain. During the annual campaign — held between April and June — taxpayers must declare their income and withholdings from the previous year. With our net salary calculator, you can estimate your IRPF withholdings and anticipate whether you will have to pay more or receive a refund.
Taxpayers are required to file a return if their income exceeds:
Those who earn more than €1,600 in investment income or certain public subsidies must also file.
The IRPF is a progressive tax. For 2025, the general national brackets are as follows:
| Income bracket | National rate 2025 |
|---|---|
| Up to €12,450 | 19% |
| €12,450 – €20,200 | 24% |
| €20,200 – €35,200 | 30% |
| €35,200 – €60,000 | 37% |
| €60,000 – €300,000 | 45% |
| Over €300,000 | 47% |
These rates are combined with the regional ones, which vary depending on the autonomous community. See the IRPF by region table for more details.
A worker earning €30,000 gross annually over 14 payments can expect a net salary of around €23,500 in Madrid, compared to €22,900 in Catalonia due to regional tax differences. With this information, the Tax Agency (Hacienda) determines whether enough tax has been withheld during the year or if an additional payment is required.
If your income comes from a single employer and does not exceed €22,000, you are not obliged to file. However, it may be convenient to do so if you are entitled to a refund.
Yes, the net salary calculator allows you to simulate IRPF withholdings and anticipate your result, but it is for guidance only. It is based on official BOE tax tables but has no legal validity and does not replace the Spanish Tax Agency’s official system.
If your return shows a negative balance (refund due), the Tax Agency usually pays it within one to three months after filing.