100% FREE · Tax year 2025 · Filed April–June 2026

Income Tax Simulator Spain 2025

Refund or payment? Enter your income, withholdings and deductions to estimate your result before filing the draft.

1. Employment income

Annual gross salary (€)

IRPF withheld from payroll (€)

Children under 25

Pension plan contributions (€/year)

Max. €1,500/year deductible

2. Rental income (optional)

Annual gross rental income (€)

Deductible expenses (IBI, mortgage interest, insurance, repairs…)

Rented property is tenant's primary residence (60% reduction, Art. 23.2 LIRPF)

3. Self-employment income (optional)

Net self-employment income (€)

Revenue − deductible expenses (direct assessment). For objective assessment, consult the AEAT table.

4. Savings base (dividends, interest, gains)

Dividends and interest (€)

Net capital gains (shares, funds, property, crypto)

Savings withholdings already paid (19% at brokers, banks)

5. Tax credits (optional)

Primary residence deduction base (transitional, purchased before 2013)

15% of base (max. €9,040/year) → max. €1,356

Maternity deduction (€, €1,200/year per child < 3)

Enter at least the annual gross salary to estimate your return result.

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⚠️ Indicative estimate: state scale × 2 (regional approximation). Does not include regional deductions, special minimums (disability, elderly), geographic mobility reductions, or special situations. For exact calculation use Renta Web (AEAT).

Income tax FAQ

Does unemployment benefit count as income?

Yes. Unemployment benefits from SEPE are taxed as employment income (Art. 17.2.b LIRPF). SEPE withholds at only 2%, so if you had other employment income in the same year, you may owe tax. Many ERTE recipients are surprised by this.

Do I need to declare cryptocurrency?

Yes if you sold, exchanged or swapped crypto at a gain or loss. Since 2024, Spanish exchanges report automatically to the AEAT (forms 172/173). Gains go in the savings base (19-28%). Losses offset same-year gains and the surplus can offset gains in the next 4 years (Art. 49 LIRPF). Simply holding without selling does not trigger a taxable event.

How does rental income affect my return?

Rental income goes in the general IRPF base. Deductible expenses include mortgage interest (not principal), IBI, home insurance, building depreciation (3% of construction value), repair costs, community fees and management fees. If the property is the tenant's primary residence, you can apply a 60% reduction on the net positive income (Art. 23.2 LIRPF).

Legal note: Indicative simulator for tax year 2025. Uses the 2025 state IRPF scale × 2 as an approximation of the regional scale (which varies by region). Does not include: regional deductions, geographic mobility reduction, deemed income from second homes, disability or dependent parent minimums, irregular income with 30% reduction, or joint filing. For the exact result, use Renta Web at agenciatributaria.gob.es or consult a tax advisor.

Questions about your income tax return?

Lexiel answers questions about deductions, personal and family allowances, employment income and how to file correctly with verified references from LIRPF and RIRPF.

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