IRPF withholding 2026: How much should be withheld from my payslip?

What is IRPF withholding and why it appears on your payslip

IRPF withholding (retención de IRPF) is the amount your employer keeps from each salary payment to prepay your personal income tax (IRPF) to the Spanish Tax Agency (Agencia Tributaria, AEAT). Withholdings are an advance payment of the tax you will finally owe when you submit your annual tax return.

This article explains, for tax year 2026, the main elements that determine how much is withheld from your payroll in Spain and practical steps you can take if you think the percentage applied to your salary is not correct.

Quick facts for 2026 to keep in mind

• Tax year: 2026.
• Minimum Interprofessional Salary (SMI) 2026: 1,221 EUR/month in 14 payments; 17,094 EUR/year.
• Social Security maximum contribution base (per month): 5,101.20 EUR/month.
• Employee MEI used in our calculator: 0.15% (this value is an input used by the calculator service and should be compared with employer payroll details).
• Calculator limit: Informative simulation; official withholding must be compared with AEAT.

All official withholding rules and the definitions used by employers are published by the Agencia Tributaria (AEAT). See the official link in the sources section below.

How employers calculate the withholding (overview)

Employers calculate IRPF withholdings using the rules, formulas and tables provided by AEAT together with the personal data the employee supplies (family situation, children, dependents, disability, other taxable income, etc.). The employer must apply a withholding percentage to the pay period base after certain Social Security employee contributions are deducted.

Because AEAT provides the official procedure and the employer must use the employee’s declared personal circumstances, key steps in the calculation are:

• The employer starts from your gross salary for the pay period (monthly or fortnightly, depending on payroll frequency).
• Employee Social Security contributions are deducted from gross pay to obtain the tax base for withholding. Note: Social Security contribution bases are subject to maximums; for 2026 the maximum monthly base is 5,101.20 EUR/month.
• The employer applies the withholding percentage determined by AEAT rules taking into account your personal circumstances declared to the employer (see Modelo 145, explained below).
• The result is the IRPF withheld on that pay period’s payslip.

AEAT publishes the formal method and supporting material; check their guidance to confirm details for your specific case.

What affects your withholding percentage

The withholding percentage is individualized. The most important factors that increase or reduce the percentage are:

• Total expected annual taxable income (including wages, other employment, pensions, impressions of capital gains, etc.).
• Marital status and whether you are declaring jointly or separately.
• Number of dependent children and other family dependents.
• Disability status for you or dependents and the degree, when applicable.
• Specific deductions or reductions that AEAT recognizes for withholding purposes (for example, certain contribution deductions or deductible expenses).
• Other income subject to withholdings (if you already receive withheld income from another job, AEAT rules treat multiple incomes in a particular way).

In general, the higher the expected annual taxable income, the higher the withholding percentage. Conversely, family responsibilities or recognized deductions reduce the withholding percentage.

How to check the withholding on your payslip (step-by-step)

1. Check gross pay for the period and the pay frequency (monthly, biweekly, 14 payments, 12 payments). The SMI threshold and annualization depend on the payment system used.
2. Locate the Social Security employee contributions on the payslip; these amounts reduce the tax base for IRPF withholding. Keep in mind the Social Security maximum base for 2026 is 5,101.20 EUR/month—contributions are capped accordingly.
3. Find the IRPF line: it usually shows the withholding rate (percentage) and the amount withheld for the period.
4. Verify that your personal data is correct on the payroll record: family status, number of dependents, disability percentage, other income declarations (from Modelo 145).
5. If you have recent changes (marriage, birth, change of other income), ensure your employer has updated your data, because the withholding percentage should reflect current circumstances.

If the payslip is unclear, ask HR or payroll to explain the basis for the withholding calculation and the percentage applied.

How to change or correct your withholding percentage

• Form to update personal data: Modelo 145. Fill and submit Modelo 145 to your employer when your family or personal circumstances change (marriage, children, dependents, disability, changes in other income). The employer uses the information in Modelo 145 to calculate withholding.

• Request a different withholding: If you expect additional income (for example freelance activity, rental income, or a second job), inform your employer and, if needed, consult AEAT’s withholding guidance or use AEAT’s official simulators.

• Payroll corrections: If you detect a payroll error, request a correction via HR. If the employer refuses and you believe a mistake persists, AEAT guidance and support channels are the official reference.

Common employee scenarios (qualitative guidance)

• Low earners close to the SMI: Employees whose annual earnings are close to or below the SMI usually face low or zero withholdings, because expected tax liability is minimal. Check the SMI 2026 values above when assessing this.

• Single with no dependents and moderate income: Typically a higher withholding percentage than someone with dependents, because no family reductions apply for withholding.

• Married or with children: Declared family responsibilities reduce the withholding percentage. Provide correct information on Modelo 145 so the employer can apply the right reduction.

• Multiple jobs or other income: Withholding becomes more complex. AEAT treats combined incomes to approximate final tax liability; disclose other incomes where requested so withholding across sources is adjusted.

Using an online calculator — practical tips

Our net salary calculator on calculadora-sueldo-neto.es allows you to run an informative simulation of your payslip withholding for 2026. When using any calculator, make sure you input:

• Gross salary and payment frequency (12, 14, monthly, etc.).
• Family situation, number of dependents and any disabilities.
• Expected other taxable income for the year.
• Social Security base shown on your payslip (remember the maximum monthly base for 2026: 5,101.20 EUR/month).

Note: Informative simulation; official withholding must be compared with AEAT. Our calculator uses the employee MEI value of 0.15% as an input parameter; always confirm the final figure and the precise calculation with your employer or through AEAT tools.

When to contact AEAT or Social Security

• If you need the official withholding tables, calculation method or an authoritative interpretation, consult AEAT’s retention/withholdings page and any AEAT simulators.
• For questions strictly about Social Security contribution bases and caps, consult the Social Security official channels; for 2026 the maximum monthly base is 5,101.20 EUR/month.

Official sources

See the Agencia Tributaria (AEAT) official page on withholdings and employer obligations for the formal rules and tables: https://www3.agenciatributaria.gob.es/Sede/Retenciones.shtml

Spain-focused disclaimer

This article is focused on the Spanish tax system (IRPF) for tax year 2026 and references official AEAT material. The explanations are practical and informative, not a substitute for official AEAT guidance. Informative simulation; official withholding must be compared with AEAT.

Call to action — check your withholding now

Use our net salary calculator on calculadora-sueldo-neto.es to run a simulation tailored to your situation for 2026. Enter your gross salary, family details and other income to see an indicative withholding; then compare the result with your payslip and the AEAT guidance linked above.