What actually comes out of a Spanish payslip

Income tax (IRPF) — progressive

Spain taxes employment income on a progressive scale (state + regional brackets — the exact rates vary by autonomous community). Your employer withholds IRPF from each payslip; the annual return (declaración de la renta, April–June) settles the difference. Official source: Agencia Tributaria.

Social security contributions

The employee side is a mid-single-digit percentage of gross (the employer pays a much larger share on top). It funds healthcare, unemployment and pension — the payslip's "Seguridad Social" line. Gross-to-net surprises for newcomers usually come from IRPF withholding, not SS.

Tax residency — the 183-day rule

Spend more than 183 days of the calendar year in Spain (or have your economic center there) and you're a Spanish tax resident, taxed on worldwide income — with double-taxation treaties preventing paying twice on the same income. Foreign-asset reporting (Modelo 720) applies above thresholds. Newly-arrived qualifying employees can look at the "Beckham" inbound regime (flat non-resident-style taxation for the first years) — strict conditions, apply early, professional advice recommended.

Common questions