Net salary in Madrid: state and regional IRPF

What the calculation reproduces, what it does not model

The scale applied here is the state scale of Art. 63.1 LIRPF plus the scale voted by Madrid under Art. 74.1, summed bracket by bracket, reaching 45% on the top slice of the base. The taxpayer's own minimum is applied as a credit at the single-person amount of 5,550 EUR; a taxpayer with dependants or over 65 is entitled to more, which is not modelled, so their tax is slightly over-stated. The employment-income reduction (Art. 20 LIRPF) and the cuota-side deduction for low employment income (disposición adicional 61ª LIRPF, amended with effect from 1 January 2026 by Art. 28 of Real Decreto-ley 5/2026) are both modelled, but each is granted only to a taxpayer whose income other than the employment income in question, exempt income aside, does not exceed 6,500 EUR a year, and the second only on income from an actual employment or statutory relationship: the calculator tests neither condition, since it covers salary only. The 2,000 EUR standard expenses deduction of Art. 19.2.f) is not modelled, so the base is slightly over-stated. The solidarity contribution on pay above the maximum contribution base (Art. 19 bis LGSS) is not modelled: in 2026 it costs the employee 0.19%, 0.21% then 0.24% of the excess by tranche, so contributions are slightly under-stated above 5,101.20 EUR a month. The Basque Country and Navarre levy their own income tax under their Concierto and Convenio and are outside this calculation. The Madrid scale is Art. 1 of Decreto Legislativo 1/2010 in the wording of Ley 13/2023, applicable to tax periods opened from 1 January 2023. Madrid also sets its own taxpayer minimum for the regional leg, 5,956.65 EUR instead of the state 5,550 EUR, with no income condition. The age increases and the minimums for descendants, ascendants and disability are not modelled. Deductions voted by the comunidad against its own share of the tax are not modelled: a taxpayer entitled to one pays less than shown.