Net salary in Spain

The personal and family minimum is applied as a credit at the base single-person amount. Taxpayers with dependents or over 65 get a larger minimum, which is not modelled, so their tax is slightly over-stated. The income tax uses a representative combined state and autonomic scale, and the autonomic part varies by region, so the combined top ranges from about 45% in Madrid to about 54% in Valencia. The employment-income reduction (Art. 20 LIRPF) is modelled, assuming no significant non-work income, as the calculator covers salary only. The cuota-side low-income work deduction (DA 61a LIRPF) is also modelled, with its proportional cap reduced to the tax itself given the salary-only scope. The separate 2,000 EUR standard expenses deduction and minor work-expense items are not modelled, so the base is slightly over-stated.