Informations Clés
- Filing Period: April. June
- Residents: Worldwide income
- Rates: 19% to 47% progressive
Aperçu
Tax residents declare worldwide income annually. Filing window: April through June for the prior year. Progressive rates from 19% up to 47% depending on income and autonomous community.
Deductions Available
- Housing
- Donations
- Pension contributions
- Family circumstances
Non-residents with Spanish income file separately. EU residents pay flat 19%, everyone else pays 24%.