Personal income tax
Select the correct region and household in Renta WEB. Regional deductions and savings income must not be approximated with one nationwide salary rate.
Filing & deadlines
The 2026 campaign concerns 2025 income. Renta WEB Open permits simulations and preview PDFs but cannot submit a return; authenticated Renta WEB handles filing.
Business and scope
This guide and simulator concern individual IRPF. Business income on an individual return requires the relevant schedules; company tax is a separate return.
Salary and take-home pay calculator
2026 AEAT salary withholding · ordinary indefinite employment, age 18–64, monthly basic pay at least €2,000. Common-territory tax residents; excludes Navarra, Basque Country, Ceuta, Melilla and La Palma special regimes.
Annual estimate · 2026
- Annual gross earnings
- €35,000.00
- Employee social security including MEI/solidarity
- €2,275.08
- Annual IRPF payroll withholding
- €6,328.00
- Annual income after tax and payroll deductions
- €26,396.92
- Average per calendar month (annual net ÷ 12)
- €2,199.74
Calculation details
- Personal allowances
- €5,550.00
- Taxable income after allowances
- €30,724.92
- Tax reduction applied
- €0.00
Uses the 10 September 2026 AEAT algorithm, employment expense/reduction, eligible child minimums, 43% safeguard and withholding-rate truncation. Social security includes 2026 MEI and uncapped solidarity bands; extra payments and a bonus earned throughout the year are prorated across 12 contribution months. The bonus must be known from the start of the year. Choose 12 only when extra salary payments are already included in monthly salary; 14 adds two equal payments. Results are payroll withholding, not final regional IRPF. No disability, dependent ancestors, alimony, relocation, overtime, in-kind income or midyear changes. Children must meet Model 145 age, co-residence and income conditions.
Official basis and tool instructions
Official Renta WEB Open simulator instructions
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Agencia Tributaria (AEAT) — Reference 1https://sede.agenciatributaria.gob.es/Sede/eu_es/ayuda/consultas-informaticas/renta-ayuda-tecnica/renta-web-open.html
- Agencia Tributaria (AEAT) — Reference 2https://sede.agenciatributaria.gob.es/Sede/irpf/campana-renta/servicios-ayuda-confeccionar-renta/renta-web.html
- Agencia Tributaria (AEAT) — Reference 3https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/irpf-deducciones-autonomicas.html
- Agencia Tributaria (AEAT) — Reference 4https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2026/abril/8/inicio-campana-renta-patrimonio-2025.html
Official sources
Sources checked 28 Oct 2026 · 2026 filing / 2025 income
- Agencia Tributaria (AEAT) — Reference 1https://sede.agenciatributaria.gob.es/Sede/irpf/campana-renta/servicios-ayuda-confeccionar-renta/renta-web.html
- Agencia Tributaria (AEAT) — Reference 2https://sede.agenciatributaria.gob.es/Sede/vivienda-otros-inmuebles/irpf-deducciones-autonomicas.html
- Agencia Tributaria (AEAT) — Reference 3https://sede.agenciatributaria.gob.es/Sede/todas-noticias/2026/abril/8/inicio-campana-renta-patrimonio-2025.html