The Spanish tax system

Nedenfor finnes det to ulike eksempler på skattemeldinger for en pensjonsinntekt og en arbeidsinntekt. Beregningene er gjort i euro. Det finns flere mulige avdrag, men disse er de vanlige.

Tax Fiscal Year 2021 XX
Gross Pension 2021	4 526,90	12			54 323
General Earnings Deduction					– 2 000
Income deduction (partner)					– 3400
Tax base (Pension)					48 923

Andalusien Tax Income Brackets	Amount Bracket	% Bracket	Tax Bracket		Sum Tax B
Euro 0/12 450	12 450,00	10,00 %	1 245,00		1 245,00
Euro 12 451/20 200	7 750,00	12,00 %	930,00		930,00
Euro 20 201/28 000	7 799,00	15,00 %	1 169,85		1 169,85
Euro 28 001/35 200	7 199,00	16,50 %	1 187,84		1 187,84
Euro 35 201/50 000	13 721,80	19,00 %	2 607,14		2 607,14
Euro 50 001/60 000		19,50 %	0,00		0,00
Euro 60 001/120 000		23,50 %	0,00		0,00
Euro 120 001 /		25,50 %			7 139,83

State tax Income Brackets	Amount Bracket	% Bracket	Tax Bracket		Sum Tax B
Euro 0/12 450	12 450,00	9,50 %	1 182,75		1 182,75
Euro 12 451/20 200	7 750,00	12,00 %	930,00		930,00
Euro 20 201/35 200	14 999,00	15,00 %	2 249,85		2 249,85
Euro 35 201/60 000	13 721,80	18,50 %	2 538,53		2 538,53
Euro 60 001 /		22,50 %	0,00		0,00
					6 901,13
Sum Income Tax Ex Allowances					14 040,96

Allowances		State	Andalusia	Tax Rebate
Personal tax-free allowances	6 700,00	9,50 %	10 %	1 306,50

Sum Tax deduction Allowances					1 306,50

Sum Income Tax after Allowances					12 734,46

Sum taxes on pensions in Spain 2021					12 734,46
Tax to pay in Jun 2022 (60%)					7 640,68
Tax to pay in Nov 2022 (40%)					5 093,78


Tax Paid in Spain	Income tax	23,44%			12 734,46

Tax Fiscal Year 2021 XY
Gross Salary 2021	6 336,10	12			76 033
General Earnings Deduction					– 2 000
Income deduction (partner)					– 3400
Tax base (Pension)					70 633

Andalusian Tax Income Brackets	Amount Bracket	% Bracket	Tax Bracket		Sum Tax B
Euro 0/12 450	12 450,00	10,00 %	1 245,00		1 245,00
Euro 12 451/20 200	7 749,00	12,00 %	929,88		929,88
Euro 20 201/28 000	7 799,00	15,00 %	1 169,85		1 169,85
Euro 28 001/35 200	7 199,00	16,50 %	1 187,84		1 187,84
Euro 35 201/50 000	14 799,00	19,00 %	2 811,81		2 811,81
Euro 50 001/60 000	9 999,00	19,50 %	1 949,81		1 949,81
Euro 60 001/120 000	10 632,20	23,50 %	2 498,57		2 498,57
Euro 120 001 /		25,50 %			11 792,75

State tax Income Brackets	Amount Bracket	% Bracket	Tax Bracket		Sum Tax B
Euro 0/12 450	12 450,00	9,50 %	1 182,75		1 182,75
Euro 12 451/20 200	7 749,00	12,00 %	929,88		929,88
Euro 20 201/35 200	14 999,00	15,00 %	2 249,85		2 249,85
Euro 35 201/60 000	24 799,00	18,50 %	4 587,82		4 587,82
Euro 60 001 /	10 632,20	22,50 %	2 392,25		2 392,25
					11 342,54
Sum Income Tax Ex Allowances					23 135,29

Allowances		State	Andalusia	Tax Rebate
Personal tax-free allowances	6 700,00	9,50 %	10 %	1 306,50

Sum Tax deduction Allowances					1 306,50

Sum Income Tax after Allowances					21 828,79

Sum taxes on pensions in Spain 2021					21 828,79
Tax to pay in Jun 2022 (60%)					13 097,27
Tax to pay in Nov 2022 (40%)					8 731,51


Tax Paid in Spain	Income tax	28,71 %			21 828,79

Formue utenfor Spania.

Om den skattepliktige har formue utenfor Spania som er mer enn 50 000 euro må den skattepliktige informere om dette via modelo 720. Denne informasjonen handler ikke om skatt, men om informasjon. Denne skal deklareres senest 31. mars.