Spain: our calculator now applies the EUR 2,000 expenses allowance of art. 19.2.f LIRPF

What changed

This note records a correction to our calculator, not a change in the law. Article 19.2 of the Spanish personal income tax act (LIRPF) lists the expenses deductible from employment income. Its letter f) grants, “en concepto de otros gastos distintos de los anteriores”, EUR 2,000 a year. The deduction is unconditional: only its increases, for an unemployed person who accepts a job in another municipality or for a worker with a disability, require actual employment, and those are not modelled.

Until 8 October 2026 the salary entry of our calculator did not remove these EUR 2,000 from the taxable base. The gap was declared in the page’s accuracy note, which described the base as “slightly over-stated”. It no longer is: every Spanish salary on the site was taxed on EUR 2,000 too much, a difference equal to EUR 2,000 times the combined State and regional marginal rate, from EUR 380 at the bottom of the scale to EUR 1,077 at the top of the Valencian scale (29.35 % regional and 24.50 % State, 53.85 % in all). The net pension page, released the day before, already applied letter f); the two surfaces disagreed on a provision that applies to both.

The order of computation matters as much as the amount. The employment income reduction of article 20 reads its own threshold on “el rendimiento íntegro minorado en los gastos previstos en las letras a), b), c), d) y e) del artículo 19.2”, that is without letter f). The EUR 2,000 are taken after that threshold is read, not before: taking them first would grant too generous a reduction to incomes close to the step. The special regime for inbound workers (the Beckham law), which taxes salary at a flat 24 % up to EUR 600,000, is not affected: its base remains the gross.

Effective date

Letter f) of article 19.2 was introduced by article 1.11 of Law 26/2014 of 27 November 2014, published in the BOE of 28 November 2014 and in force since 1 January 2015 (sixth final provision). The consolidated BOE text has carried it unchanged since. Our calculator has applied it since 8 October 2026, on the general entry and on the five modelled regional scales (Andalusia, Catalonia, Balearic Islands, Madrid, Valencian Community).

Worked example

Figures produced by our net salary calculator, single filer with no dependants, Spanish tax resident, general scale of the calculator, before and after the correction of 8 October 2026. Employee contributions are unchanged (6.50 % of gross up to the maximum contribution base).

The difference is exactly EUR 2,000 times the combined marginal rate reached at each level: 30 % at EUR 24,000 and 30,000 gross, 37 % at EUR 45,000 and 60,000, 45 % at EUR 90,000. It has accrued every year since 2015 to every resident employee, and it was not in our figures.