Deductions & Allowances in Spain
Standard deduction (estimated)
For 2026, an estimated standard deduction of €5,550 is used in this calculator's default estimate.
Key deductions and allowances in Spain
- Personal and family minimum (mínimo personal y familiar) — a tax-free portion of income
- Autonomous community deductions, which vary significantly by region
- Pension plan contributions, up to an annual cap
- Beckham Law regime — a flat 24% rate for qualifying new foreign workers, for up to six years
Other categories worth checking
- Retirement / pension contributions
- Health insurance and medical expenses
- Dependent / family allowances
- Mortgage interest or housing-related relief
- Education expenses
- Charitable donations
- Business expenses (for self-employed filers)
Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with Agencia Tributaria (AEAT) or a local advisor.