- Income tax · general scaleChecked against the BOE
- 19% to 12,450 · 24% to 20,200 · 30% to 35,200 · 37% to 60,000 · 45% to 300,000 · 47% above
- Ley 35/2006 (LIRPF) arts. 63 y 74 — escala estatal + autonómica media
- Personal allowanceChecked against the BOE
- €5,550 (€6,700 from age 65). Taxed on the same scale and subtracted.
- LIRPF arts. 56-57
- Self-employed contribution (RETA)Checked against the BOE
- By actual income: 15 brackets, 31.5% total rate. Yield = profit − 5% hard-to-justify (max €2,000) − 7% generic expenses.
- Orden PJC/297/2026 art. 18 y 37 · LGSS art. 308
- Hard-to-justify expensesChecked against the BOE
- Simplified direct estimation: 5% of net yield, capped at €2,000 a year.
- RIRPF art. 30.2.4.ª (RD 439/2007)
- Corporate tax 2026Secondary source, BOE pending
- Micro-company (prior-year turnover < €1M): 19% up to €50,000 and 21% above. New company: 15% for the first two profitable periods. SME: 23%. General: 25%.
- LIS art. 29 y DT 44.ª (Ley 7/2024, de 20 de diciembre)
- Dividend income tax 2026Secondary source, BOE pending
- Savings base: 19% to 6,000 · 21% to 50,000 · 23% to 200,000 · 27% to 300,000 · 30% above.
- LIRPF art. 66 (redacción vigente en 2026)
- Director's salaryChecked against the BOE
- Work income = salary − societary RETA − €2,000 other expenses. Reduction up to €7,302 if net work income ≤ €19,747.50 and no other income > €6,500.
- LIRPF arts. 19 y 20
- Director's social securitySecondary source, BOE pending
- With ≥ 25% of capital and a director role you pay RETA (societary self-employed), minimum base €1,424.40/month in 2026 and 3% generic expenses. No separate employer contribution.
- Orden PJC/297/2026 · LGSS art. 305.2.b y 308.1.c