Spanish inheritance tax Income tax in Spain
Income tax in Spain

Income tax in Spain

The Spanish income tax is regulated according to Law 35/2006 (Income Tax Law LIRPF) and Regulation RDR439/2000 (Income Tax Regulation RIRPF)
It is a dual taxation system as it applies to two different types of income, each having its own tax rates:

  1. The general tax base, which is taxed progressively