• Make a Donation
  • Ask For Advice
  • Search CAB Spain

Income Tax/IRPF Withholdings/retenciones 2019, 2020

Please consult the overview below from the Tax Agency to check which % of IRPF to withhold, either as employer, or as Autonomo. Employers should ask their employees to fill out MODELO 145 as they need information about their personal circumstances to be able to apply the correct %. You can only download the form through the Spanish version of the website. Link HERE.

Note the considerably lower retentions for starting Autonomo´s since July 2015.

OVERVIEW FOR 2019

OVERVIEW FOR 2020

Please note that for Autonomos on invoices relating to 2017 the general percentage to retain is 15%, and for those just starting, 7% in the year they first registered plus two following years.

Small change in the percentage of retention percentage for those that rent or rent out commercial property. As of 1.1.2017 the IRPF retention should be 19%.

The Tax Agency now has introduced a IRPF retention calculator on their website.

IRPF Calculator

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.

How Can Citizens Advice Bureau Spain Benefit You?

As an expatriate living in Spain; do you find that the Spanish bureaucratic system can be disconcerting? Have you discovered that the simplest of transactions are difficult to conclude? Find yourself searching for answers to problems only to discover that there is nowhere where you could find a solution? I am assuming that the answer is yes and that is why should be a member of our web site if you arent already.

FAQ Library

Here you will find answers to the most frequently asked questions.