在西班牙外派人員個人所得稅QA

在西班牙外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款

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2.1. 徵收外派個人所得稅

個人所得稅（Impuesto sobre la Renta de las Personas Fisicas，縮寫為 IRPF）是對居民個人或家庭所有來自全球的收入徵收的。

該稅由隸屬於財政部的稅務局 (Agencia Tributaria) 徵收和監管。非居民個人需繳納非居民個人所得稅, 這是依據非居民所得稅法（Impuesto sobre la Renta de los no Residentes，IRNR）制訂的一種單一稅。

中央政府一般制定與所得稅有關的法律，但17個自治區也有一定的課稅權。

15 個自治區以及休達和梅利利亞自治市向國家稅務局繳納所得稅，但巴斯克地區和納瓦拉社區仍保留自己的稅務機關。然而，巴斯克地區和納瓦拉社區與國家稅務局協調其稅收制度，因此幾乎具有相同的所得稅結構。其他各個自治區有各自不同的累進所得稅稅率，這些稅是按照國家一般稅級規定的稅率再額外徵收的。

另外, 稅務機關也制定了適用於加那利群島、休達和梅利利亞居民的特殊規定。

西班牙經常使用“保留”（retencion）一詞來代替“預扣稅”一詞，是指從工資中扣除的稅款視為工資的一部分。

在西班牙, 與就業相關的稅款的課稅年度為日曆年（1月1日至12月31日）。

Covid-19指導：納瓦拉的雇主可以延後繳交期限原為 2021 年 1 月 1 日的所得稅預扣金至 4 月 30 日。但2020年總收入不超過€6,010,121.24的企業才符合此規定。

參考

稅務局（西班牙文）

個人所得稅法（西班牙語）

2021 年國家總預算法，tit。第六章。 I (BOE 2020, 11)（西班牙文）

納瓦拉所得稅法（西班牙語）

納瓦拉財政部（西班牙語）

巴斯克財政和經濟部（巴斯克和西班牙語）

國家證券市場委員會（西班牙語）

In English

2.1. Income Taxes Imposed —

Personal income tax (Impuesto sobre la Renta de las Personas Fisicas, abbreviated as IRPF) is levied on the worldwide income from all sources of resident individuals or families.

The tax is collected and administered by the Tax Agency (Agencia Tributaria), a part of the Ministry of Finance. Nonresident individuals are subject to a flat tax based on Income Tax of Nonresident Individuals (Impuesto sobre la Renta de los no Residentes, IRNR).

The central government generally legislates laws in relation to income tax, while the 17 autonomous communities also have some power to levy taxes.

While 15 of the autonomous communities and the autonomous cities of Ceuta and Melilla pay income taxes to the National Tax Authority, the Basque Country and the Navarre community still maintain their own tax authorities. However, both the Basque Country and the Navarre community coordinate their tax systems with the National Tax Authority and have nearly identical income tax structures. The other autonomous communities have variable progressive income tax rates that are added to rates applicable to the National general tax scale.

The tax authority also applies specific rules to residents of the Canary Islands, Ceuta, and Melilla.

Spain often uses the word retention (retencion) instead of the word withholding to refer to the process of deducting taxes from wages as part of payroll.

In Spain, the tax year for employment-related taxes is the calendar year (Jan. 1 to Dec. 31).

Coronavirus (Covid-19) Guidance: Employers in Navarre may postpone income tax withholding deposits due from Jan. 1 to April 30, 2021. To qualify, employers’ gross revenues may not exceed €6,010,121.24 in 2020.

References

Tax Agency (Spanish)

Personal Income Tax Law (Spanish)

Law of the General Budget of the State for the Year 2021, tit. VI, ch. I (B.O.E. 2020, 11) (Spanish)

Income Tax Law of Navarre (Spanish)

Navarre Treasury (Spanish)

Basque Department of Treasury and Economy (Basque and Spanish)

National Securities Market Commission (Spanish)

2.2. 雇主扣繳範圍

西班牙居民的所有雇主都必須為其員工的全球收入代扣個人所得稅。

In English

2.2. Employer Coverage —

All employers of Spanish residents are required to withhold personal income tax on their employees’ worldwide income.

2.3. 員工個人所得覆蓋範圍

西班牙居民的所有雇主都必須為其員工的全球收入代扣個人所得稅。如果員工在一個日曆年內在西班牙境內居住超過 183 天，或他們的主要經濟活動或利益中心位於西班牙，則被認定為居民。

非居民僱員僅就源自於西班牙的收入納稅。

國家個人所得稅規定對巴斯克自治區和納瓦拉特許社區的居民無效，這些自治區的居民根據這些自治區制定的稅率徵收所得稅。

西班牙所得稅法將員工定義為透過工作或任何形式的就業賺取收入的所有個人。所有雇主必須向居民員工預扣 IRPF。

In English

2.3. Employee Coverage —

All employers of Spanish residents are required to withhold personal income tax on their employees’ worldwide income. Employees are considered to be residents if they have spent more than 183 days in a calendar year within Spanish territory or if their main center of economic activities or interests is located in Spain.

Nonresident employees are subject to tax only on Spanish-sourced income.

National personal income tax regulations are not applicable to residents of the autonomous communities of Basque Country and the Chartered Community of Navarre, instead, the residents of these autonomous communities are assessed income taxes based on rates set up by their communities.

The Spanish income tax law defines employees as all individuals who earn income from work or employment in kind. All employers must withhold IRPF for resident employees.

2.4. 員工個人所得稅率和級距

一般來說，西班牙的所得稅採用累進稅率，適用於個人所得的稅率範圍取決於納稅人居住的自治區或自治城市。

西班牙適用於就業所得所得稅預扣的所得稅級距與西班牙一般所得的稅級不同。就業所得的所得稅預扣適用於所有西班牙居民的僱員，除了巴斯克自治區和納瓦拉特許社區的居民。

對於一般所得稅，西班牙居民的納稅通常使用兩個等級：一個為國家所得稅等級，稅率範圍為 19% 至 47%，適用於所有西班牙居民的一般收入，不論其在西班牙的居住地點，另一個等級是依據其居住的自治區或自治市對應的管轄所得稅級。西班牙稅務局規定了17個轄區所得稅級，其中15個適用於除巴斯克地區和納瓦拉以外的所有自治區，一個適用於休達和梅利利亞自治市，還有一個適用於旅居國外的西班牙居民。除巴斯克地區和納瓦拉居民外，西班牙居民的一般所得稅額總數是將一般收入按照國家所得稅等級下計算的應納稅金額加上依居住地適用的轄區所得稅等級下計算的應納稅金額。

《個人所得稅法》規定了全國居民就業所得的所得稅預扣稅率。自 2021 年 1 月 1 日起，西班牙居民（巴斯克地區和納瓦拉居民除外）的適用收入範圍和所得稅預扣稅率如下：

納稅年度的收入範圍（歐元）	所得稅稅率
不超過12,450歐元	19%
12,450歐元至20,200歐元	24%
20,200歐元至35,200歐元	30%
35,200歐元至60,000歐元	37%
60,000歐元至300,000歐元	45%
超過30萬歐元	47%

截至2020年12月31日，西班牙居民（巴斯克地區和納瓦拉居民除外）的所得稅預扣稅率和適用收入範圍如下：

納稅年度的收入範圍（歐元）	所得稅稅率
不超過12,450歐元	19%
12,450歐元至20,200歐元	24%
20,200歐元至35,200歐元	30%
35,200歐元至60,000歐元	37%
超過60,000歐元	45%

西班牙稅務局提供了一個通用網頁，其中包含計算就業收入預扣稅的工具，計算器。

自 2021 年 1 月 1 日起，對於一般收入，西班牙居民（巴斯克地區和納瓦拉居民除外）的國家所得稅級如下：

納稅年度的收入範圍（歐元）	所得稅稅率
不超過12,450歐元	9.5%
12,450歐元至20,200歐元	12%
20,200歐元至35,200歐元	15%
35,200歐元至60,000歐元	18.5%
60,000歐元至300,000歐元	22.5%
超過30萬歐元	24.5%

截至 2020 年 12 月 31 日，對於一般收入，西班牙居民（巴斯克地區和納瓦拉居民除外）的國家所得稅級如下：

納稅年度的收入範圍（歐元）	所得稅稅率
不超過12,450歐元	9.5%
12,450歐元至20,200歐元	12%
20,200歐元至35,200歐元	15%
35,200歐元至60,000歐元	18.5%
超過60,000歐元	22.5%

對於一般收入，除巴斯克地區和納瓦拉以外的西班牙自治區居民, 西班牙自治城市休達和梅利利亞的居民以及旅居國外的西班牙居民管轄所得稅級如下：

管轄權	稅率和相應的年收入（歐元）
安達盧西亞	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12% 超過20,200歐元且不超過28,000歐元：15% 超過28,000歐元至35,200歐元：15.3% 超過35,200歐元至50,000歐元：18.6% 超過50,000歐元至60,000歐元：18.7% 超過60,000歐元至120,000歐元：22.70% 超過120,000歐元：23.10%
阿拉貢	12,450歐元以下：10% 超過12,450歐元且不超過20,200歐元：12.5% 超過20,200歐元至34,000歐元：15.5% 超過34,000歐元至50,000歐元：19% 超過50,000歐元至60,000歐元：21% 超過60,000歐元至70,000歐元：22% 超過70,000歐元至90,000歐元：22.5% 超過90,000歐元至130,000歐元：23.5% 超過130,000歐元且不超過150,000歐元：24.5% 超過150,000歐元：25%
阿斯圖裡亞斯公國	12,450歐元以下：10% 超過12,450歐元且不超過17,707.19歐元：12% 17,707.20歐元至33,007.19歐元：14% 33,007.20歐元至53,407.19歐元：18.5% 53,407.20歐元至70,000歐元：21.5% 超過70,000歐元至90,000歐元：22.5% 超過90,000歐元至175,000歐元：25% 超過175,000歐元：25.5%
巴利阿里群島	10,000歐元以下：9.5% 超過10,000歐元至18,000歐元：11.75% 超過18,000歐元至30,000歐元：14.75% 超過30,000歐元至48,000歐元：17.75% 超過48,000歐元至70,000歐元：19.25% 超過70,000歐元至90,000歐元：22% 超過90,000歐元至120,000歐元：23% 超過120,000歐元至175,000歐元：24% 超過175,000歐元：25%
加那利群島	13,010歐元以下：9% 超過13,010歐元且不超過18,468歐元：11.5% 至少18,468歐元至34,327歐元：14% 至少34,327歐元至55,276歐元：18.5% 至少55,276歐元至90,000歐元：23.5% 超過90,000歐元至120,000歐元：25% 超過120,000歐元：26%
坎塔布里亞	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12% 超過20,200歐元且不超過34,000歐元：15% 超過34,000歐元至46,000歐元：18.5% 超過46,000歐元至60,000歐元：19.5% 超過60,000歐元至90,000歐元：24.5% 超過90,000歐元：25.5%
卡斯蒂利亞-拉曼恰	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12% 超過20,200歐元且不超過35,200歐元：15% 超過35,200歐元至60,000歐元：18.5% 超過60,000歐元：22.5%
卡斯提爾和萊昂	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12% 超過20,200歐元且不超過35,200歐元：14% 超過35,200歐元至53,407.19歐元：18.5% 至少53,407.20歐元：21.5%
加泰隆尼亞	17,707.20歐元以下：12% 至少17,707.20歐元至33,007.19歐元：14% 至少€ 33,007.20 至€ 53,407.19：18.5% 至少53,407.20歐元至89,999歐元：21.5% 至少90,000歐元至120,000歐元：23.5% 超過120,000歐元且不超過174,999歐元：24.5% 至少175,000.20歐元：25.5%
埃斯特雷馬杜拉	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12.5% 超過20,200歐元且不超過24,200歐元：15.5% 超過24,200歐元至35,200歐元：16.5% 超過35,200歐元至60,000歐元：20.5% 超過60,000歐元至80,200歐元：23.5% 超過80,200歐元至99,200歐元：24% 超過99,200歐元至120,200歐元：24.5% 超過120,200歐元：25%
加利西亞	12,450歐元以下：9.5% 超過12,450歐元至20,200歐元：11.75% 超過20,200歐元至27,700歐元：15.5% 超過27,700歐元且不超過35,200歐元：17% 超過35,200歐元至47,600歐元：18.5% 超過47,600歐元至60,000歐元：20.5% 超過60,000歐元：22.5%
馬德里自治區	12,450歐元以下：9% 超過12,450歐元至17,707.19歐元：11.2% 至少17,707.20歐元至33,007.19歐元：13.3% 至少33,007.20歐元至53,407.19歐元：17.9% 至少53,407.20歐元：21%
穆爾西亞地區	12,450歐元以下：9.7% 超過12,450歐元至20,200歐元：11.72% 超過20,200歐元至34,000歐元：14.18% 超過34,000歐元至60,000歐元：18.54% 超過60,000歐元：22.9%
拉里奧哈	12,450歐元以下：9% 超過12,450歐元至20,200歐元：11.6% 超過20,200歐元且不超過35,200歐元：14.6% 超過35,200歐元至50,000歐元：18.8% 超過50,000歐元至60,000歐元：19.5% 超過60,000歐元至120,000歐元：25% 超過120,000歐元：27%
巴倫西亞社區	12,450歐元以下：10% 超過12,450歐元至17,000歐元：11% 超過17,000歐元且不超過30,000歐元：13.9% 超過30,000歐元且不超過50,000歐元：18% 超過50,000歐元至65,000歐元：23.5% 超過65,000歐元至80,000歐元：24.5% 超過80,000歐元至120,000歐元：25% 超過120,000歐元至140,000歐元：25.5% 超過140,000歐元至175,000歐元：27.5% 超過175,000歐元：29.5%
休達和梅利利亞自治市	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12% 超過20,200歐元且不超過35,200歐元：15% 超過35,200歐元至60,000歐元：18.5% 超過60,000歐元：22.5%
在國外的西班牙居民	12,450歐元以下：9.5% 超過12,450歐元且不超過20,200歐元：12% 超過20,200歐元且不超過35,200歐元：15% 超過35,200歐元至60,000歐元：18.5% 超過60,000歐元：22.5%

在西班牙工作的非居民適用特定的所得稅稅率。

In English

2.4. Rates and Thresholds —

In general, Spain’s income tax is assessed on a progressive scale. The range of rates applicable to an individual’s income depends on the autonomous community or autonomous city where the taxpayer resides.

Spain’s income tax brackets applicable for income tax withholding on employment income are different from the tax brackets for income in general. The brackets of income tax withholding on employment income apply to all employees who are residents of Spain, except the residents of the autonomous communities of Basque Country and the Chartered Community of Navarre.

For income taxation in general, the taxation of a Spanish resident is normally determined by two brackets: a national set of income tax brackets, with rates ranging from 19% to 47%, for income in general applying to all Spanish residents regardless of their specific location of residence in the country; and a set of income tax brackets among numerous sets of jurisdictional income tax brackets that corresponds to their residence of autonomous community or autonomous city. There are 17 jurisdictional income tax brackets specified by Spain’s Tax Agency, including 15 for all the autonomous communities except Basque Country and Navarre, one for the autonomous cities of Ceuta and Melilla, and one for residents of Spain who live abroad. The total general taxation of residents of Spain other than residents of Basque Country and Navarre is calculated by determining the sum of their tax liability under the national income tax brackets for income in general and their tax liability under the jurisdictional income tax bracket that applies to them based on their location of residence.

The Personal Income Tax Law stipulates the withholding tax rates for income tax on employment income of residents nationwide. Effective from Jan. 1, 2021, the withholding tax rates and applicable ranges of income for residents of Spain, except residents of Basque Country and Navarre, are as follows:

Range of Income for Tax Year (Euro)	Income Tax Rate
Up to €12,450	19%
More than €12,450 and up to €20,200	24%
More than €20,200 and up to €35,200	30%
More than €35,200 and up to €60,000	37%
More than €60,000 and up to €300,000	45%
More than €300,000	47%

Effective until Dec. 31, 2020, the income tax withholding rates and applicable ranges of income for residents of Spain, except residents of Basque Country and Navarre, were as follows:

Range of Income for Tax Year (Euro)	Income Tax Rate
Up to €12,450	19%
More than €12,450 and up to €20,200	24%
More than €20,200 and up to €35,200	30%
More than €35,200 and up to €60,000	37%
More than €60,000	45%

Spain’s Tax Agency provides a general webpage that includes resources for calculating tax withholding on employment income such as a calculator.

Effective from Jan. 1, 2021, for income in general, the national set of income tax brackets for residents of Spain, except residents of Basque Country and Navarre, is as follows:

Range of Income for Tax Year (Euro)	Income Tax Rate
Up to €12,450	9.5%
More than €12,450 and up to €20,200	12%
More than €20,200 and up to €35,200	15%
More than €35,200 and up to €60,000	18.5%
More than €60,000 and up to €300,000	22.5%
More than €300,000	24.5%

Effective until Dec. 31, 2020, for income in general, the national set of income tax brackets for residents of Spain, except residents of Basque Country and Navarre, was as follows:

Range of Income for Tax Year (Euro)	Income Tax Rate
Up to €12,450	9.5%
More than €12,450 and up to €20,200	12%
More than €20,200 and up to €35,200	15%
More than €35,200 and up to €60,000	18.5%
More than €60,000	22.5%

For income in general, the jurisdictional income tax brackets for residents of Spain’s autonomous communities other than Basque Country and Navarre, residents of Spain’s autonomous cities of Ceuta and Melilla, and residents of Spain who are abroad are as follows:

Jurisdiction	Tax Rates and Corresponding Annual Income (Euro)
Andalucía	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12% More than €20,200 and up to €28,000: 15% More than €28,000 and up to €35,200: 15.3% More than €35,200 and up to €50,000: 18.6% More than €50,000 and up to €60,000: 18.7% More than €60,000 and up to €120,000: 22.70% More than €120,000: 23.10%
Aragón	Up to €12,450: 10% More than €12,450 and up to €20,200: 12.5% More than €20,200 and up to €34,000: 15.5% More than €34,000 and up to €50,000: 19% More than €50,000 and up to €60,000: 21% More than €60,000 and up to €70,000: 22% More than €70,000 and up to €90,000: 22.5% More than €90,000 and up to €130,000: 23.5% More than €130,000 and up to €150,000: 24.5% More than €150,000: 25%
Principality of Asturias	Up to €12,450: 10% More than €12,450 and up to €17,707.19: 12% At least €17,707.20 and up to €33,007.19: 14% At least €33,007.20 and up to €53,407.19: 18.5% At least €53,407.20 and up to €70,000: 21.5% More than €70,000 and up to €90,000: 22.5% More than €90,000 and up to €175,000: 25% More than €175,000: 25.5%
Balearic Islands	Up to €10,000: 9.5% More than €10,000 and up to €18,000: 11.75% More than €18,000 and up to €30,000: 14.75% More than €30,000 and up to €48,000: 17.75% More than €48,000 and up to €70,000: 19.25% More than €70,000 and up to €90,000: 22% More than €90,000 and up to €120,000: 23% More than €120,000 and up to €175,000: 24% More than €175,000: 25%
Canary Islands	Up to €13,010: 9% More than €13,010 and up to €18,468: 11.5% At least €18,468 and up to €34,327: 14% At least €34,327 and up to €55,276: 18.5% At least €55,276 and up to €90,000: 23.5% More than €90,000 and up to €120,000: 25% More than €120,000: 26%
Cantabria	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12% More than €20,200 and up to €34,000: 15% More than €34,000 and up to €46,000: 18.5% More than €46,000 and up to €60,000: 19.5% More than €60,000 and up to €90,000: 24.5% More than €90,000: 25.5%
Castile-La Mancha	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12% More than €20,200 and up to €35,200: 15% More than €35,200 and up to €60,000: 18.5% More than €60,000: 22.5%
Castile and León	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12% More than €20,200 and up to €35,200: 14% More than €35,200 and up to €53,407.19: 18.5% At least €53,407.20: 21.5%
Catalonia	Up to €17,707.19: 12% At least €17,707.20 and up to €33,007.19: 14% At least €33,007.20 and up to €53,407.19: 18.5% At least €53,407.20 and up to €89,999: 21.5% At least €90,000 and up to €120,000: 23.5% More than €120,000 and up to €174,999: 24.5% At least €175,000.20: 25.5%
Extremadura	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12.5% More than €20,200 and up to €24,200: 15.5% More than €24,200 and up to €35,200: 16.5% More than €35,200 and up to €60,000: 20.5% More than €60,000 and up to €80,200: 23.5% More than €80,200 and up to €99,200: 24% More than €99,200 and up to €120,200: 24.5% More than €120,200: 25%
Galicia	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 11.75% More than €20,200 and up to €27,700: 15.5% More than €27,700 and up to €35,200: 17% More than €35,200 and up to €47,600: 18.5% More than €47,600 and up to €60,000: 20.5% More than €60,000: 22.5%
Community of Madrid	Up to €12,450: 9% More than €12,450 and up to €17,707.19: 11.2% At least €17,707.20 and up to €33,007.19: 13.3% At least €33,007.20 and up to €53,407.19: 17.9% At least €53,407.20: 21%
Region of Murcia	Up to €12,450: 9.7% More than €12,450 and up to €20,200: 11.72% More than €20,200 and up to €34,000: 14.18% More than €34,000 and up to €60,000: 18.54% More than €60,000: 22.9%
La Rioja	Up to €12,450: 9% More than €12,450 and up to €20,200: 11.6% More than €20,200 and up to €35,200: 14.6% More than €35,200 and up to €50,000: 18.8% More than €50,000 and up to €60,000: 19.5% More than €60,000 and up to €120,000: 25% More than €120,000: 27%
Valencian Community	Up to €12,450: 10% More than €12,450 and up to €17,000: 11% More than €17,000 and up to €30,000: 13.9% More than €30,000 and up to €50,000: 18% More than €50,000 and up to €65,000: 23.5% More than €65,000 and up to €80,000: 24.5% More than €80,000 and up to €120,000: 25% More than €120,000 and up to €140,000: 25.5% More than €140,000 and up to €175,000: 27.5% More than €175,000: 29.5%
Autonomous Cities of Ceuta and Melilla	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12% More than €20,200 and up to €35,200: 15% More than €35,200 and up to €60,000: 18.5% More than €60,000: 22.5%
Residents of Spain Who Are Abroad	Up to €12,450: 9.5% More than €12,450 and up to €20,200: 12% More than €20,200 and up to €35,200: 15% More than €35,200 and up to €60,000: 18.5% More than €60,000: 22.5%

Nonresidents working in Spain are subject to separate income tax rates.

2.5. 僱主扣繳稅號登記

在開始商業活動之前, 所有雇主必須提交表格 36：雇主的註冊、修改和移除聲明 (Declaración censal de alta, modificaci ó ny baja en el censo de Empresarios, Profesionales y Retenedores) 並從稅務局省級代表處取得納稅識別號 (Nú mero de Identificación Fiscal , NIF)。這些可以透過稅務局的網站完成。

In English

2.5. Registration —

Before initiating business activities, all employers must submit Form 36: Declaration of Registration, Modification, and Removal in the Census of Employers (Declaración censal de alta, modificación y baja en el censo de Empresarios, Profesionales y Retenedores) and obtain a Tax Identification Number (Número de Identificación Fiscal, NIF) from the provincial delegation of the Tax Agency. This can be done through the Tax Agency’s website.

2.6. 員工個人所得應稅金額

一般來說，應扣繳所得稅的應稅所得是指所有勞動報酬減去允許扣除的部分。

一些扣除額包括社會安全繳款、退休金帳戶繳款、工會會費、勞資糾紛法定費用、殘障扣除、老年扣除、非正常收入扣除等。雖然扣除額是在國家層級決定的，但扣除額的大小由自治區決定。

自 2023 年 7 月 12 日起生效，每公里最高0.26歐元的旅遊報銷，加上通行費和停車費，無需繳納所得稅。此前，這項門檻為每公里 0.19歐元。

員工在其經常工作或居住城市以外出差的每日免稅津貼為：在西班牙境內出差每天 53.34歐元，在西班牙境外出差每天 91.35歐元。對於不涉及過夜的出差，西班牙境內出差的免稅金額為每天 26.67歐元，西班牙境外出差的免稅金額為每天 40.08歐元。

In English

2.6. Taxable Amounts —

Generally speaking, taxable income subject to income tax withholding is defined as all remuneration paid for employees performed minus allowable deductions.

Some deductions include Social Security contributions, pension accounts contributions, union dues, legal dues for labor disputes, disability deductions, old age deductions, irregular income deductions, and others. While deductions are decided at the national level, the autonomous communities decide the size of the deductions.

Effective from July 12, 2023, travel reimbursements of up to €0.26 per kilometer, plus toll and parking costs, are not subject to income tax. Previously, this threshold was €0.19 per kilometer.

Nontaxable per diems for employee travel beyond the employee’s usual city of work or residence are €53.34 per day for travel in Spain or €91.35 per day for travel outside Spain. For trips that do not involve staying overnight, the nontaxable per diems are €26.67 per day for travel in Spain or €40.08 per day for travel outside of Spain.

2.7. 扣繳方法

一般來說，雇主應按適用稅率從每份工資中預扣所得稅。

雇主應預扣公司管理階層、董事會成員或其代表的 35%。然而，當收入來自淨營業額低於10萬歐元的企業時，預扣稅率將為19%。

免預扣稅的收入會根據員工申請的扣除額而有所不同，但最低為11,162歐元。

In English

2.7. Withholding Methods —

Generally speaking, employers should withhold income taxes from each paycheck at the applicable rate.

Employers should withhold 35% for company administrators, members of the board of directors, or their representatives. However, when the income comes from entities with a net turnover less than €100,000, the percentage of withholding will be 19%.

Income exempt from withholding tax varies depending on the deduction amount applied by the employee, but the minimum is €11,162.

2.8. 員工個人所得申報退稅及匯款

繳稅和報告義務根據預扣稅額而有所不同。被視為大公司的私人雇主必須每月繳納所得稅，而所有其他私人雇主可以選擇按季度繳納和報告。

上一年總收入至少為6,010,121.04歐元的公司被視為大公司。

每月付款應在每月 20 日之前支付上個月預扣的金額，而季度付款則應在 1 月、4 月、7 月和 10 月 的20 日之前支付。除每月付款外，雇主還必須填寫表格 111： IRPF 源頭預扣稅, 並提交給財政部。

此外，所有雇主必須在 1 月 20 日（非電子申報）和 1 月 31 日（電子申報）之前提交年度申報表。雇主應向財政部提交年度收入和預扣稅摘要或表格 190。雇主還必須在 1 月 20 日之前向所有員工提供一份詳細說明上一年執行的所有預扣稅的證明。

In English

2.8. Returns and Remittance —

Payment and reporting obligations vary depending on the withheld amounts. Private employers that are considered to be large companies must make income tax payments monthly, while all other private employers may choose to pay and report quarterly.

A large company is defined as one that had gross revenue of at least €6,010,121.04 in the previous year.

Monthly payments should be made before the 20th of each month for the  amounts withheld from the previous month, while quarterly payments should be made before the 20th of January, April, July and October. Along with monthly payments, employers must complete Form 111: IRPF Withholdings at Source and submit it to the Ministry of the Treasury.

In addition, all employers must file annual returns by Jan. 20 for non-electronic filings and Jan. 31 for electronic filings. Employers should submit an Annual Summary of Income and Withholdings, or Form 190, to the Ministry of the Treasury. Employers must also provide all employees with a detailed proof of all withholding taxes implemented in the previous year by Jan. 20.

2.9. 員工持股計畫

根據西班牙憲法和西班牙工人法，雇主可以向員工和非員工（例如董事和顧問）提供多種類型的員工股票計劃。這些計劃包括：基本模式股票選擇權計劃、購買選擇權計劃、績效歸屬選擇權計劃（PVOP）、溢價選擇權計劃、虛擬股票選擇權計劃、重新定價選擇權計劃和指數股票選擇權計劃。

如果雇主直接交付員工股票，則每年最多 12,000歐元的免稅額。超過此金額，直接交付股票所產生的收入需繳納所得稅和社會安全稅。對於不直接交付股票但僱員有資格參加的股票計劃，所有應計收入均需繳納所得稅和社會安全稅。

當出售員工股票計劃中的股票時，所得收入將視為資本利得去徵稅。目前，收入不超過 6,000歐元的稅率為 19%; 收入介於6,000歐元至 50,000歐元之間的稅率為 21%; 收入超過 50,000歐元的稅率為 23%;非居民稅率為 19%。

In English

2.9. Employee Share Plans —

According to the Spanish Constitution and Spanish Workers’ Statute,  there are numerous types of employee stock share plans that employers can offer to both employees and non-employees such as directors and consultants.  These plans include: Basic Model Share Option Plan, Purchase Option Plan, Performance-Vested Option Plan (PVOP), Premium Option Plan, Phantom Share Option Plan, Re-priceable Option Plan, and Indexed Share Option Plan.

If the employer directly delivers shares to the employee, the maximum annual tax exemption is €12,000. After that, the income derived from directly delivered shares is subject to both income tax and social security tax. For stock plan that employees are eligible to enroll in instead of directly-delivered shares, all income accrued is subject to income tax and social security tax.

When shares obtained from a stock plan are sold, the income is taxed as a capital gain. This rate is currently 19% for income up to €6,000; 21% for income between €6,000 and €50,000; 23% for income over €50,000; and 19% for nonresidents.

2.10. 記錄保存

薪資文件一般需要自應納稅日起保存十年。

In English

2.10. Recordkeeping —

Payroll documents generally should be retained for ten years from the date the tax was payable.

2.11. 處罰

不需納稅但未提交稅報者將處以100歐元的罰款。欠稅的罰款為欠繳稅額的50%至150%。

對於納稅人未經稅務機關調查而自願繳納的滯納金，將徵收 5% 至 20% 的附加費。如果欠稅逾期超過一年，還須徵收利息。

In English

2.11. Penalties —

Failing to file when no taxes are due will be fined €100. Underpayment penalties range from 50% to 150% of the tax owed.

For taxpayers who voluntarily pay late fees before investigation by tax authorities, a surcharges of 5% to 20% will be levied. Interest is also imposed when the payment is more than one year overdue.

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