Decrease of the scale of Income tax in Spain (IRPF)

INCOME TAX IN SPAINCongratulations! The decrease of the scale of Income tax for Natural persons for the year 2016 will be applied already in 2015.

We already talked about the scales of tax percentages of the income tax for the year 2014, 2015 and 2016 in our article of 11.05.2015. Nevertheless, the government has decided to apply this reduction already in the month of July 2015. This means that in our tax return of the year 2015, we have to apply already the percentage that was foreseen for the year 2016. In the same fiscal year, not one scales will be applied.


Scale in come tax 2015

Tax base                                 Applicable percentage

From               to                                2015

0                      12.450                                    19%

12.450             20.200                                    24%

20.200             35.200                                    30%

35.200             60.000                                    37%

More than 60.000                              45%


Self-employed, independent professionals.

On the other hand, natural persons that have been registered in the Special Regime for Self-employed people shall make a tax retention of 15%.

Self-employed people, who work on an independent basis for the first time, shall have a retention decrease from 9% to 7% (in the year they start and the two next years, independent of the level of income).

Do not hesitate to contact our law firm and team of economists in Marbella, Malaga. We are at your disposal to give you advice on any fiscal, legal, commercial or accounting questions.

María Teresa Arcos, lawyer in Marbella

Wim Lamers, economist in Marbella

  • Wim Lamers
  • Law in Spain, Spanish tax, Tax Advice Marbella, Tax Planning,

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