Retirement and levies
Net pension in Spain
On a gross pension of €24,000, single and aged 65 to 75, €20,508 is left net, that is €1,709 a month. A pension pays no social security contribution at all, so the whole gap is tax. Adjust the amount, the household and your age below.
The pension before any withholding, in euros per year.
The personal allowance of art. 57 LIRPF rises at 65 and again at 75. It is taken from your age, never inferred from the pension.
Personal allowance: €5,550 under 65, €6,700 from 65, €8,100 from 75.
Enter a gross annual pension.
What this page does not say
This calculation assumes you are tax resident in Spain and that the pension is taxable there. It does not decide WHERE a cross-border pension is taxable. That is settled by the tax treaty between the two states, and the answer depends on the type of pension, so two pensions paid to the same person can fall to two different states.
Our editorial notes set it out corridor by corridor, in French: a Swiss pension abroad, returning to France, Italy, Spain. For an individual situation, the characterisation belongs to a tax lawyer.
How the figure is built
A pension is work income. Art. 17.2.a of the income tax law counts pensions from public schemes among rendimientos del trabajo, which opens the same deductions to them as to a salary. But no social security contribution is due on a pension, so the contributions line, which is an employee first deduction, is zero.
Two deductions then follow. The 2,000 EUR of other expenses of art. 19.2.f, which carries no condition of active work and therefore applies to a pensioner. And the reduction of art. 20, which reaches 7,302 EUR up to 14,852 EUR of income and then tapers to nothing at 19,747.50 EUR. The detail that matters: the article measures its own threshold BEFORE those 2,000 EUR, so the threshold is read on the gross pension.
The 2026 scale applies last, and then the personal allowance of art. 57 comes off the tax: 5,550 EUR, raised to 6,700 EUR above 65 and to 8,100 EUR above 75. That is why your age changes the result. The 590.89 EUR deduction that low-paid employees receive does not apply: its text reserves it to income derived from the effective provision of services, which a pension is not.
Common questions
Sources: pensions, deductions, reduction and allowance (law 35/2006), scale and filing season (Agencia Tributaria). Read on 7 October 2026, against the consolidated text.
This information is provided for educational purposes and does not constitute tax, legal or financial advice. For any personal decision, consult a qualified professional: a tax lawyer, a chartered accountant, a notary, or an immigration adviser depending on your situation.