Turning a gross Spanish salary into monthly take-home pay

Terms used

• Beckham — The Beckham law is Spain's special tax regime for some newcomers who move to Spain for work.
• Retención — The retención is the income tax your employer withholds from each payment and sends to the tax agency as an advance.
• IRPF — IRPF is Spain's personal income tax on your earnings.
• Modelo 145 — The Modelo 145 is the form where you give your employer your family details so it can set your withholding.
• Pagas extra — The pagas extra are two additional salary payments, usually in summer and December, that make up a 14-payment year.
• MEI — The MEI is a small Social Security levy, shared with your employer, that rises slightly each year.
• Cotización de solidaridad — The cotización de solidaridad is an extra Social Security charge on pay above the maximum contribution base, mostly paid by the employer.
• Beckham law — The Beckham law is a special tax regime letting newly arrived workers be taxed at flat non-resident rates for several years.

Key rules

• Net pay: Net pay is gross salary minus your Social Security and income tax withholding, then split over 12 or 14 payments.
• Modelo 145: If you do not give your employer the Modelo 145, they withhold as if you were single with no dependants.
• 12 or 14 payments: Check your contract: the same gross salary gives a smaller monthly amount over 14 payments than over 12 payments.
• Withholding: Monthly withholding is only an advance, settled in your annual return.
• Beckham law: To use the Beckham law, file the option form (modelo 149) within six months of starting work or registering with Social Security.

The short version

Your take-home pay is your gross salary minus two things: your own Social Security contribution and income tax withholding (retención). The result is then split over 12 or 14 payments. Your family situation, declared on the Modelo 145 form, changes the withholding.

What the offer number means

Spanish offers and contracts quote gross annual pay, written as "€X brutos/año". Your contract also says whether that sum is paid in 12 or 14 payments. With 14, the two extra payments (pagas extra) usually come in summer and December. Always check which one applies, because it changes your monthly figure.

Example: €28,000 gross a year is about €2,333 a month over 12 payments, or €2,000 a month over 14 payments. Under 14 payments, the months with an extra payment are much larger. Your yearly net pay is essentially the same either way. Only the timing changes. Withholding is higher in the extra-payment months and lower in the others.

Deduction 1: your Social Security

You pay a percentage of your pay to Social Security. For employees in the general regime in 2026:

• 4.70% for common contingencies
• 1.55% for unemployment on an indefinite contract, or 1.60% on a fixed-term contract
• 0.10% for vocational training
• 0.15% for the MEI, a small extra levy that rises a little each year

The percentage applies to a contribution base that includes your extra payments, spread across the months. The base has a ceiling, set yearly (about €5,101.20 a month for 2026). Pay above that ceiling is not charged the normal rates. A separate solidarity contribution (cotización de solidaridad) applies instead, and the employer pays most of it. It builds no extra pension rights.

Deduction 2: income tax withholding

Withholding (retención) is an advance payment of your income tax (IRPF), not the final bill. Your employer estimates your annual pay, subtracts your Social Security and a general expense allowance, and subtracts personal and family allowances. It applies the tax scale and turns the result into one percentage taken from each payment. The percentage is recalculated if your circumstances or pay change, and in any case in January and July.

The Modelo 145

The Modelo 145 is how you tell your employer about your family situation: date of birth, marital status, children and dependants, disability, a pre-2013 mortgage on your main home, and a move for work. Hand it in when you start, and again whenever something changes.

If you never hand it in, your employer treats you as single with no dependants. That gives a higher withholding. A late correction only takes effect from a following payroll, or when you file your annual return.

Region

Your region sets part of the tax scale. In practice, employers use the national tables and the final settlement happens in your annual return. The Basque Country and Navarra have their own tax systems, with their own withholding rules.

Bonuses

Bonuses are not taxed on a separate scale. Expected bonuses are built into your percentage. An unexpected one makes your employer recalculate, which can raise the rate on the payslip when it is paid. Income that took more than two years to earn can get a 30% reduction in your annual return, up to €300,000.

If you use the Beckham law

Newly arrived workers who qualify can opt for the Beckham law. You are then taxed like a non-resident: flat rates, a lower one up to a threshold (24% up to €600,000, 47% above), and no personal allowances. You must not have been tax resident in Spain in the previous five years. Your move must result from, for example, an employment contract, a posting or remote work.

You file the option form (modelo 149) with the AEAT within six months of starting work or registering with Social Security. Your employer is then told and withholds at the flat rate. The regime lasts the year of arrival plus five more years. The decision below helps you compare it with normal taxation.

The withholding is not your final tax

At the annual return (usually April to end of June of the next year), your real tax is compared with everything withheld. If too much was withheld, you get a refund. If too little, you pay the balance, and you can split it into two instalments. Some low earners with a single payer under the legal threshold do not need to file.

Use the calculator below for an estimate. The exact figure on your payslip depends on your circumstances and your employer's calculation.

Choosing between options

Should you opt for the Beckham law or be taxed as a normal resident?

• Normal resident taxation: You were tax resident in Spain in the last five years, or your move does not fit the Beckham law conditions. Withholding follows the progressive scale, with your personal and family allowances.

• Beckham law: You were not tax resident in Spain in the previous five years and you move for an employment contract, a posting, a director role, certain entrepreneur activity, highly qualified work or remote work. Your employer withholds flat rates with no allowances.

If you meet the Beckham conditions, file the option within six months of starting work or registering with Social Security; otherwise you are taxed as a normal resident. Either way, monthly withholding is only an advance, and the final tax is settled in your annual return.

Timeline and deadlines

• Give your employer the Modelo 145 with your family details: when you start the job, and again whenever your circumstances change

• Your employer recalculates your withholding percentage: in January and July, and whenever your pay or circumstances change

• File your annual income tax return to settle refunds or balances: usually from April to the end of June of the following year

• Beckham law regime ends: after the year of arrival plus five more years

Gross-to-net salary calculator for Spain

Work it out

What you enter

• Gross annual salary, in euros (EUR): Your job offer or contract, where the yearly gross pay is stated.
• Number of payments per year (12 or 14) (payments): Your contract or offer states whether extra pay is paid separately or spread over 12 months.
• Income tax withholding rate (IRPF), in percent (%): The tax agency's withholding calculator, using your region, family situation and the data on your Modelo 145 form. Once employed, it is on your payslip.
• Your unemployment contribution rate, in percent (%): Use 1.55 for an indefinite contract or 1.60 for a fixed-term contract. Your contract type is stated in the contract.

Figures used

• Common contingencies rate paid by the employee: 4.7 % (as of 2025; check the current figure before you rely on it)
• Vocational training rate paid by the employee: 0.1 % (as of 2025; check the current figure before you rely on it)
• MEI (intergenerational equity) rate paid by the employee: 0.15 % (as of 2026; check the current figure before you rely on it)
• Maximum monthly contribution base: 5,101.2 EUR (as of 2026; check the current figure before you rely on it)

Worked example (with Gross annual salary, in euros 28,000 EUR, Number of payments per year (12 or 14) 14 payments, Income tax withholding rate (IRPF), in percent 12 %, Your unemployment contribution rate, in percent 1.55 %)

When the sum misleads

• With 14 payments, the months with an extra payment pay much more and the other months less. The annual total is the same as with 12 payments, so only your monthly cash flow changes.
• Your real payslip can differ: withholding is higher in extra-payment months and is recalculated when your circumstances change, and always in January and July.
• If you do not give your employer a Modelo 145, they withhold as if you were single with no dependants, which gives a higher rate.
• In the Basque Country and Navarra, withholding follows their own tax rules, so use their rate.
• Contribution bases also have a minimum that depends on your professional group. If your salary is very low, your real Social Security deduction can be higher than this estimate.
• Self-employed workers (autónomos) pay under a different system, so this does not apply to them.

Frequently asked questions

What happens if I never give my employer the Modelo 145?

Your employer withholds as if you were single with no dependants, which gives you a higher withholding rate. The Modelo 145 is the form where you declare your family data, such as children, dependants and disability. Submit it when you start and again whenever your situation changes; a late correction only takes effect from the next payroll or through your annual return.

Can a bonus raise the withholding on my payslip?

Yes, an unexpected bonus makes your employer recalculate the withholding percentage, which can raise the rate in the month it is paid. Bonuses are not taxed on a separate scale, and expected bonuses are already counted when the percentage is set. Bonuses also count towards your Social Security contribution base.

Does my region change how much tax is withheld from my salary?

Yes, your region of tax residence matters, because each autonomous community sets its own scale for the regional part of income tax. In the Basque Country and Navarra, employers apply the local foral rules instead. Any difference is settled in your annual return.

Is the tax withheld each month the final tax I owe?

No, monthly withholding (retención) is only an advance payment on your income tax. The final tax is worked out in your annual return, filed usually from April to the end of June of the following year.

How does the Beckham law change the withholding on my payslip?

Under the Beckham law, your employer withholds flat non-resident rates instead of the progressive scale, with no personal allowances. In recent years the rate was 24% up to €600,000 and 47% above. You must opt in with the tax agency within six months of starting work or registering with Social Security.