Jurisdiction packs · ES
Spain
Pack es@2026.1.1, EUR, locale es-ES. IRPF state scale with reference regional scale, Impuesto sobre Sociedades, IVA standard rate are covered by live schedules; regional scales and deductions, reducción por rendimientos del trabajo, seguridad social, reduced is rates are outside the core and are named so they are not mistaken for coverage.
Parameters88 in force on 2026-10-30
Schedules2irpf, corporate_tax
Golden checks2statute worked examples
Obligation rules0not yet in this pack
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| IRPF, state scale plus a reference regional scalees.irpf@1.0.0 | individual | base | state, regional, total | 6 | Mínimo del contribuyente €5,550; each autonomous community sets its own scale |
| Impuesto sobre Sociedades, tipo generales.corporate_tax@1.0.0 | business, institution | profit | tax | 0 | General rate |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| Mínimo del contribuyenteES.IRPF.MINIMO | €5,550.00 | 1 Jan 2026 → | enacted | Ley 35/2006, art. 57 (BOE consolidated) ↗ | 2026-10-30 |
| Escala estatal: 9.5% up toES.IRPF.T1 | €12,450.00 | 1 Jan 2026 → | enacted | Agencia Tributaria: gravamen estatal ↗ | 2026-10-30 |
| Escala estatal: 12% up toES.IRPF.T2 | €20,200.00 | 1 Jan 2026 → | enacted | Agencia Tributaria: gravamen estatal ↗ | 2026-10-30 |
| Escala estatal: 15% up toES.IRPF.T3 | €35,200.00 | 1 Jan 2026 → | enacted | Agencia Tributaria: gravamen estatal ↗ | 2026-10-30 |
| Escala estatal: 18.5% up toES.IRPF.T4 | €60,000.00 | 1 Jan 2026 → | enacted | Agencia Tributaria: gravamen estatal ↗ | 2026-10-30 |
| Escala estatal: 22.5% up toES.IRPF.T5 | €300,000.00 | 1 Jan 2026 → | enacted | Agencia Tributaria: gravamen estatal ↗ | 2026-10-30 |
| Impuesto sobre Sociedades, tipo generalES.IS.STD | 25% | 1 Jan 2026 → | enacted | Agencia Tributaria: tipo impositivo ↗ | 2026-10-30 |
| IVA tipo generalES.IVA.STD | 21% | 1 Jan 2026 → | enacted | Agencia Tributaria: tipos impositivos ↗ | 2026-10-30 |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| IRPF on a €30,000 base (state plus reference regional scale)ES.ES-1 · Spain | 2 × (3,582.75 − 527.25) | 6,111 |
| Impuesto sobre Sociedades on €100,000ES.ES-2 · Spain | 25% | 25,000 |
Sources
Ley 35/2006, art. 57 (BOE consolidated) ↗Agencia Tributaria: gravamen estatal ↗Agencia Tributaria: tipo impositivo ↗Agencia Tributaria: tipos impositivos ↗
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →