Compute 2026 resident personal income tax in Bizkaia, Álava, Gipuzkoa and Navarra for ordinary employees and sole traders. Covers the competent administration, employment and business net income, general and savings baskets, pension reductions, complete tax scales, personal and family credits, home and ordinary charitable relief, joint assessment, foreign-tax credit and annual settlement. Use for IRPF foral, renta Navarra, Hacienda Foral, EPSV, general quota, savings quota, family deductions and the distinction between withholding administration and final residence taxation. The four systems have different bases and relief rules. Check the actual territory, income category, family facts, elections and carryforwards before applying a table.
Spain · tax year 2026 · changed 6 Nov 2026
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Sources read 27 Oct 2026 for tax year 2026
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| Main selector | 2026 amount/rule | Primary law |
|---|---|---|
| Basque general scale | 23%–49%; full bands below | Bizkaia NF13/2013, current2026 consolidation art. 75; Álava NF33/2013, current2026 consolidation art. 75; Gipuzkoa NF3/2014,2026 consolidation art. 75 |
| Basque savings scale | 19%–28%; full bands below | Bizkaia NF13/2013, current2026 consolidation art. 76; Álava NF33/2013, current2026 consolidation art. 76; Gipuzkoa NF3/2014,2026 consolidation art. 76 |
| Navarra general scale | 13%–52%; full bands below | Navarra DFL4/2008, current revision20April2026 art. 59 |
| Navarra savings scale | 20%–28%; full bands below | Navarra DFL4/2008, current revision20April2026 art. 60 |
| Basque general-quota minoración | 1,615, zero floor; Álava qualifying rural additional200 | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art. 77 |
An ordinary Spanish resident whose habitual residence falls in Navarra uses Navarra IRPF. A resident whose habitual residence falls in Bizkaia, Álava or Gipuzkoa uses that historical territory's IRPF. These are separate complete income-tax systems, not an additional autonomous-community percentage on top of the State scale. Apply the residence tests in order: greatest number of days during the tax period, counting temporary absences and the rebuttable habitual-home presumption; then principal centre of interests using the statutory income exclusions; then last declared IRPF residence. A Spanish resident spending no more than 183 days in Spain uses the principal economic-interest test. Keep the spouse/minor-child residence presumption and artificial residence-change rules in the applicable agreement. Mixed-territory joint returns follow the member with the largest taxable base calculated under that member's applicable law. Sources: Basque Economic Agreement arts 6 and 43 Basque Economic Agreement, current consolidated law; Navarra Economic Agreement arts 8–9 Navarra Economic Agreement, current consolidated law.
Payroll withholding jurisdiction is a separate decision from the employee's final annual IRPF residence. The Basque art 7 employment-service/assigned-work-centre rules expressly cover mixed working locations, telework, overseas work and ships; public pensions use the recipient's habitual residence; directors use the paying entity's fiscal domicile and the prescribed mixed-corporate allocation. Apply the public-State-employer exception rather than moving all State payroll to a province. Navarra arts 10–16 contain its separate withholding points of connection. A resident's final return credits the properly attributable withholding even where a different administration collected it. Basque Economic Agreement, current consolidated lawNavarra Economic Agreement, current consolidated law
Use the complete general/savings tables and credit tables under The base. The foral scale is the whole IRPF scale; do not add the State half or the common-territory autonomous half.
| Main selector | 2026 amount/rule | Primary law |
|---|---|---|
| Basque general scale | 23%–49%; full bands below | Bizkaia NF13/2013, current2026 consolidation art. 75; Álava NF33/2013, current2026 consolidation art. 75; Gipuzkoa NF3/2014,2026 consolidation art. 75 |
| Basque savings scale | 19%–28%; full bands below | Bizkaia NF13/2013, current2026 consolidation art. 76; Álava NF33/2013, current2026 consolidation art. 76; Gipuzkoa NF3/2014,2026 consolidation art. 76 |
| Navarra general scale | 13%–52%; full bands below | Navarra DFL4/2008, current revision20April2026 art. 59 |
| Navarra savings scale | 20%–28%; full bands below | Navarra DFL4/2008, current revision20April2026 art. 60 |
| Basque general-quota minoración | 1,615, zero floor; Álava qualifying rural additional200 | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art. 77 |
These parts were moved unchanged on 6 November 2026 so that each Guide stays within the size the site can deliver. Load the one the facts need, after the residence test above.
Calculate taxable employment receipts, including benefits in kind, after the applicable exemption and irregular-income rules in each territory's arts 9 and 15–20. Under arts 21–23, deduct the art 22 compulsory social-security/public-pension contributions and qualifying compulsory political-office contributions; do not insert the common-territory EUR 2,000 employment expense. Let D be the positive aggregate gross employment income less those deductible expenses. The employment bonus is:
| D in EUR, 2026 | Bonus before active-worker disability uplift | Primary source |
|---|---|---|
| D ≤14,800 | 8,000, limited to D | Bizkaia NF13/2013, current2026 consolidation art 23; Álava NF33/2013, current2026 consolidation art 23; Gipuzkoa NF3/2014,2026 consolidation art 23 |
| 14,800<D≤23,000 | 8,000−0.6098×(D−14,800), limited to D | Bizkaia NF13/2013, current2026 consolidation art 23; Álava NF33/2013, current2026 consolidation art 23; Gipuzkoa NF3/2014,2026 consolidation art 23 |
| D>23,000 | 3,000, limited to D | Bizkaia NF13/2013, current2026 consolidation art 23; Álava NF33/2013, current2026 consolidation art 23; Gipuzkoa NF3/2014,2026 consolidation art 23 |
| Non-employment income included in the taxable base exceeds 7,500 | Substitute 3,000 for the ordinary bonus | Bizkaia NF13/2013, current2026 consolidation art 23; Álava NF33/2013, current2026 consolidation art 23; Gipuzkoa NF3/2014,2026 consolidation art 23 |
Increase the applicable bonus by 100% for an active worker with disability 33%–<65%, or by 250% for disability≥65% or 33%–<65% with the qualifying BLAM mobility limitation≥25%. The result cannot create negative employment income. Disability income status must be supported; do not apply the active-worker uplift solely because pension income exists. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 23.
Ordinary sole traders calculate actual business income less deductible business costs using the territorial corporate-tax rules and the modifications in IRPF arts 25–27. Include gains and losses on business assets in the business result, with the art 75.3 general-rate adjustment if the general average tax rate exceeds the applicable general corporate rate. Under each territory's art 25.1, ordinary simplified direct assessment requires aggregate turnover for all the taxpayer's activities not exceeding 600,000 in the preceding year and the express election required by the regulation. For a start year use that year's turnover, annualised if the activity ran for less than a full year. Confirm the election before using art 28; this is not an automatic choice between the normal and simplified computations. The named sector exceptions have their own rules. Bizkaia NF13/2013 Álava NF33/2013 Gipuzkoa NF3/2014 art.25.1. Art 28 excludes depreciation, impairment and the specified vehicle/lease expenses from the initial actual-expense computation; the prescribed allowance replaces them. These percentages are not the common-territory 5% expense allowance:
| Territory, 2026 | Calculation of art 28 substitute expense allowance | Primary source |
|---|---|---|
| Bizkaia | Select a single percentage using the previous year's pre-allowance income-expense difference: ≤35,000→20%; >35,000 and≤85,000→15%; >85,000→10%. Apply that selected rate to the current qualifying difference, then add/subtract business-asset gains/losses. | Bizkaia NF13/2013, current2026 consolidation art 28.1 |
| Álava | Apply current-year marginal slices:20% of the first 35,000 of the qualifying difference,15% of the next 50,000,10% of the excess above 85,000. Add/subtract business-asset gains/losses afterward. Qualifying permanently located in-person activities in DA 34 zones have the separate 45% rule, subject to the local-location/activity conditions. | Álava NF33/2013, current2026 consolidation art 28.1–2 |
| Gipuzkoa | Apply current-year marginal slices:20% of the first 35,000,15% of the next 50,000,10% of the excess above 85,000 of the qualifying difference; add/subtract business-asset gains/losses afterward. | Gipuzkoa NF3/2014,2026 consolidation art 28.1 |
A current difference 60,000 therefore produces a 10,750 allowance in Álava/Gipuzkoa (35,000×20%+25,000×15%). In Bizkaia the same current difference produces 12,000,9,000 or 6,000 depending on the prior-year selector. These are alternative territorial methods, not taxpayer elections.
Under each territory's art 25.5, a qualifying newly started activity reduces its positive net result by 10% for a man or 15% for a woman, after any applicable art 25.4 integration. Apply this in the first positive tax period and the following tax period, provided the first positive period falls within the first five tax periods after starting. A previously carried-on activity, directly or indirectly, is not new; the same IAE tariff group establishes the same activity. The reduction fails for a period in which more than 50% of the new activity's income comes from a person or entity that paid the taxpayer employment income in the year before the activity started. Bizkaia NF13/2013 Álava NF33/2013 Gipuzkoa NF3/2014 art.25.5. A qualifying positive50,000 result becomes45,000 at10% or42,500 at15%; the preceding eligibility conditions must be established first.
Under arts 62–66 classify employment, ordinary business income and other general income separately from savings income. Only the housing categories identified by local art63(a) enter savings: Bizkaia art32.2–5, Álava art32.1–2 and Gipuzkoa art32.2–4. Other/seasonal housing and nonhousing rent enter general income. The specified financial-capital returns and disposal gains use art63(b)–(c). This differs from ordinary common-territory rental-income classification. Calculate the property result using the local art 32 before placing it in that basket. Do not insert the State rental reduction or its actual-cost method into the foral property computation. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 30–32,62–66.
The savings-return and savings-disposal sub-baskets offset internally. A negative sub-basket carries to the same type of positive income for four following years; these provisions do not permit the common-territory 25% cross-offset between the two savings sub-baskets. Gipuzkoa has the specific ten-year qualifying innovative-company disposal-loss exception in art 66.1(b). Other non-business general gains/losses offset internally; a remaining negative gain balance offsets up to 25% of the qualifying positive general-income balance and then carries four years in statutory order. Economic-activity losses are kept separate and carry against positive business results for 30 years under art 65(b) and the incorporated corporate-tax conditions. Do not absorb them automatically against current salary. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 65–66.
Reduce the general base in the art 67 order: qualifying compensatory spouse pensions/non-child maintenance; eligible pension/EPSV contributions; joint-return reduction. Stop at zero. The unused art 69 compensatory-pension reduction can reduce savings under art 67.3. The general joint-return reduction is EUR 4,896 per return in all three territories for 2026, subject to the territorial family-unit definition and joint election. Navarra has a different joint-return method below. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 67–73.
| Basque pension reduction, 2026 | Limit/method | Primary source |
|---|---|---|
| Personal non-employment pension/EPSV contributions | 5,000 annual sublimit | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 71.1(a) |
| Employer/employment systems, including qualifying participant employment contributions | 8,000 annual sublimit; statutory proportionality conditions apply to an individual employer's own contributions | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 71.1(b) |
| Self-employed employment systems, including own-account workers without employees | 4,000 annual sublimit; excludes the specified worker-members of cooperatives/labour companies | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 71.1(c) |
| Combined pension/EPSV reduction | 10,000 annually, respecting each sublimit; employment systems take priority | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 71.1(d),71.4 |
| Spouse/registered partner has no general-base income or less than 8,000 | Separate qualifying spouse contribution reduction up to 2,400 | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 70.3 |
| Eligible unused reduction | Five following years for the statutory tax-limit/base-insufficiency cases, respecting retirement conditions; financial-law excess is excluded | Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 71.3 |
Contributions from the tax period after retirement do not qualify under art 70.5. Apply art 70.6 when capital benefits and contributions coincide; it has specific employment-system/spouse/disability exceptions. Do not import the State EUR 1,500 pension ceiling or 30% earnings cap into these Basque articles. Contributions already deducted as a business expense cannot be deducted again. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 27,70–72.
For a base x, choose the row whose lower bound is at or below x; quota is row_quota+(x−row_lower_bound)×row_rate. Each territory's general scale is the following for 2026. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation art 75.
Calculate the ordinary general-scale quota Q on the general liquidable base B before the article 77 minoración. For positive B, express 100 × Q / B as a percentage with two decimals. If that general average rate does not exceed the general corporate rate of 24%, there is no article 75.3 reduction. If it exceeds 24%, reduce gross quota by (general_average_percent − 24) / 100 × qualifying_business_asset_gain. The gain must form part of positive net economic-activity income. Deduct business-asset losses already taken into account in that activity's net income from the business-asset gains for this measure. This does not reclassify the disposal into the savings basket, and the taxpayer's marginal IRPF rate is not the average rate. Sources: Bizkaia art. 75.2–3, Álava art. 75.2–3, Gipuzkoa art. 75.2–3; general corporate rates and their primary statutes.
Álava and Gipuzkoa additionally reduce this gain measure by prior-year negative business balances actually compensated, as their article 75.3 expressly requires. Bizkaia's article 75.3 has the current business-asset loss adjustment but does not contain that additional prior-business-balance paragraph. Apply the actual territory's provision and use no negative gain measure to generate a quota increase. Then apply the article 77 minoración and the remaining annual settlement below. At general base 40,000, the supplied scale gives Q = 9,220.80 + (40,000 − 36,160) × 35% = 10,564.80; the general average is 26.41%. With 10,000 eligible net business-asset gain in positive business income, the reduction is 241.00. In Álava/Gipuzkoa, if 6,000 prior business negative balances are actually compensated and the same stated 40,000 liquidable base remains after all adjustments, the gain measure is 4,000 and the reduction is 96.40. With no qualifying positive business-asset gain, the reduction is zero. Bizkaia, Álava, Gipuzkoa art. 75.3.
Subtract the EUR 1,615 art 77 minoración from general-scale quota, with a zero floor, then add savings-scale quota. Álava residents in qualifying rural nuclei/zones with population≤500 subtract an additional EUR 200 from general quota under art 77.2. The unused minoración does not reduce savings quota. Then apply qualifying personal/family/housing/other quota credits, with the art 78 zero floor, preserving eligible carryforwards. Finally subtract documented withholding, payments on account and instalments under Bizkaia/Álava art 95 or Gipuzkoa art 94. A negative differential produces the refund route; zero flooring liquid quota does not erase documented payments. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation arts 74–78,95/94.
For foreign-tax credit use the territory's art 92 (Bizkaia/Álava) or 91 (Gipuzkoa): lesser of actual equivalent foreign income tax and the territorial average-effective-rate charge on the corresponding net taxable foreign income; distinguish general/savings rates and retain treaty limitations. Do not import a State deduction after already computing the territorial quota. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation
Use DFL 4/2008 as currently consolidated Navarra DFL4/2008, current revision20April2026. Its current art 55(4)–(7) old personal/family/care/political base reductions are repealed. The old italic paragraphs in the LexNavarra page are historical display text. DA 58 is also repealed from 2022. Current personal/family relief is a quota credit under 62.9. Do not claim both systems.
Employment income is gross taxable money/benefits less the exclusive art 18 expense list: compulsory social-security/pension charges, essential mandatory professional-college dues capped 500/year under regulation 9, and direct employment-dispute legal costs capped 300/year. Current art 18 has no union-dues expense and no State 2,000 ordinary employment expense. Union dues instead have the 62.6 quota credit. Apply only the actual current 17.2 irregular/pension reduction and 17.3 exclusions for the relevant benefit; do not treat a periodic pension as a universally 40%-reduced lump sum. Navarra DFL4/2008, current revision20April2026 arts 13–19.
Sole traders ordinarily use actual income less tax-deductible business expenses under 34–35. Simplified direct assessment applies, unless validly waived, where prior-year net turnover≤600,000 and the special method does not apply: table depreciation, no provisions/impairments, then deduct 5% of the positive net result. Special direct assessment covers qualifying agricultural/forestry/livestock/fishing turnover≤350,000 or specified recargo/simplified-VAT businesses≤250,000, with the linked-family/entity aggregation and VAT-election rules. Exclude provisions, impairment, depreciation and specified transport/agricultural-machine lease costs, then deduct 10% ordinarily,35% for qualifying agriculture/etc,45% road-freight IAE 722. This is a method on actual receipts/costs, not common-territory módulos. Apply 36(C)'s turnover definition, including grants/compensation where required, and the 2026 special-election rule to the actual election record. Navarra DFL4/2008, current revision20April2026 arts 34–36.
Separate taxable aid and subsidy income from the result used for the percentage allowance. Under art 36(D), integrate that income into net business income without the art 36(A.3) 5% or art 36(B.4) 10%/35%/45% reduction. The turnover definition in art 36(C), including grants, is a separate eligibility test. For example, a 50,000 qualifying pre-allowance result plus 10,000 taxable subsidy gives 57,500 under simplified assessment (50,000×95%+10,000), not 57,000. Under the ordinary 10% special-assessment allowance it gives 55,000, not 54,000. Navarra DFL4/2008 art.36.
General income art 53 comprises non-savings net income/imputations plus general non-disposal gains/losses. The latter negative balance offsets qualifying positive net income up to 25%, then carries four years. Savings art 54 has financial-capital and disposal-gain sub-baskets, including qualifying home-acquisition capital grants. Net internally, then cross-offset a negative sub-basket against a positive other sub-basket up to 25%; carry remainder four years in statutory order, oldest balances first. A general taxable-base loss carries four years under 56. Unlike the Basque method, ordinary Navarra savings does permit the art 54 cross-offset. Navarra DFL4/2008, current revision20April2026 arts 53–57.
Apply art 55 pension and qualifying compensatory-spouse/non-child-maintenance reductions to the general base. Savings taxable base equals savings taxable income under 57; do not apply the repealed family-reduction spillover. The pension reduction is limited by the lower of eligible net-work/business income 30% (50% if the participant is older than 50) and the monetary limit: ordinary 1,500, eligible employer/employee increment 8,500 using employer matching (≤500 employer×2.5;500.01–1,500:1,250+.25×[E−500];>1,500:E; ratio 1 for employee gross>60,000 from that employer), plus the specified 4,250 own-account qualified-plan route, with 8,500 combined increment ceiling. The special employer scheme covering members but not the remaining workers has a 4,250 additional limit. Collective-dependency employer premium has its separate 5,000 ceiling. Respect financial limits and the five-year eligible excess carry. Separate spouse contribution:1,000 if spouse has no net work/business income or less than 8,500. Do not use the State spouse 8,000 threshold. Navarra DFL4/2008, current revision20April2026 art 55.1.
| General base from EUR,2026 | Quota EUR | Marginal rate | Primary source |
|---|---|---|---|
| 0 | 0 | 13% | Navarra DFL4/2008, current revision20April202659 |
| 4,458 | 579.54 | 22% | Navarra DFL4/2008, current revision20April202659 |
| 10,030 | 1,805.38 | 25% | Navarra DFL4/2008, current revision20April202659 |
| 21,175 | 4,591.63 | 28% | Navarra DFL4/2008, current revision20April202659 |
| 35,663 | 8,648.27 | 36.5% | Navarra DFL4/2008, current revision20April202659 |
| 51,266 | 14,343.37 | 41.5% | Navarra DFL4/2008, current revision20April202659 |
| 66,869 | 20,818.61 | 44% | Navarra DFL4/2008, current revision20April202659 |
| 89,159 | 30,626.21 | 47% | Navarra DFL4/2008, current revision20April202659 |
| 139,310 | 54,197.18 | 49% | Navarra DFL4/2008, current revision20April202659 |
| 195,034 | 81,501.94 | 50.5% | Navarra DFL4/2008, current revision20April202659 |
| 334,344 | 151,853.49 | 52% | Navarra DFL4/2008, current revision20April202659 |
| Savings base from EUR,2026 | Quota EUR | Marginal rate | Primary source |
|---|---|---|---|
| 0 | 0 | 20% | Navarra DFL4/2008, current revision20April202660 |
| 6,000 | 1,200 | 22% | Navarra DFL4/2008, current revision20April202660 |
| 10,000 | 2,080 | 24% | Navarra DFL4/2008, current revision20April202660 |
| 15,000 | 3,280 | 26% | Navarra DFL4/2008, current revision20April202660 |
| 200,000 | 51,380 | 27% | Navarra DFL4/2008, current revision20April202660 |
| 300,000 | 78,380 | 28% | Navarra DFL4/2008, current revision20April202660 |
Compute each schedule as lower-bound quota plus excess×rate. Judicial/notarial child support, evidenced by bank payment and excluding shared custody, uses separate general schedules on support and remaining general base when support<general base; support input capped 6,000/child or 8,000 where disability≥33%. It does not add the State minimum-plus 1,980 formula. Navarra DFL4/2008, current revision20April202659.3.
Add general+savings quotas, deduct art 62 qualifying credits with the art 61 zero floor, then foreign-tax credit, documented withholdings/instalments and other specified art 66 amounts. Foreign-tax credit is the lesser actual equivalent foreign tax and Navarra average-effective-tax charge on the relevant foreign taxable income, distinguishing general/savings and two-decimal effective rates. Navarra DFL4/2008, current revision20April202658–67.
Navarra joint assessment does not pool all spouses' income under one scale with a 4,896 reduction. Art 73 calculates income/bases separately per person, performs permitted cross-member negative-balance offsets without exceeding each member's remaining 25% limits, then applies both scales separately per person. Sum those quotas and the qualifying individual deductions; a child's personal credit cannot exceed that child's own gross quota. Special 75 rules increase the main-home-rent income ceiling to 60,000 for the family, apply relevant deduction limits to aggregate bases/quotas and add 668 to the qualifying single-parent's personal credit, excluding cohabiting parents/shared custody. Navarra DFL4/2008, current revision20April202670–75.
Each territory's art 72 covers a qualifying scheme for a person with physical/sensory disability at least 65%, mental disability at least 33%, or representative curatorship under the specified civil-law provisions. The disabled person's own annual reduction ceiling is 24,250. Each qualifying other contributor has an 8,000 ceiling, independent of that contributor's own ordinary pension-scheme allowance. Eligible others are direct/collateral relatives through fourth degree, spouse/registered partner, guardian/fosterer or representative curator under the local text. The disabled person must be the sole irrevocable beneficiary, with the statutory death-benefit exception.
Across all schemes and contributors for the same disabled person, the total annual reduction cannot exceed 24,250. Apply the disabled person's own contributions first, then allocate remaining capacity proportionally among the other contributors, respecting their individual 8,000 ceilings. Eligible excess arising from base insufficiency or the statutory other-contributor limit carries five years; excess over financial-law contribution limits does not. Early disposals use art 70.4's restoration rules through art 72.4. The contributions covered by art 72 are not subject to gifts tax.
The qualifying disability-annuity work-income exemption under art.9.25 is capped at three times SMI; it is distinct from Navarra’s three-times-IPREM rule below. Confirm the benefit and disability conditions before applying either indicator.
Control: own contribution 20,000 and two qualifying other contributors paying 8,000 each leave joint residual capacity 4,250, allocated 2,125 each, total 24,250. This is a limit on reduction, not permission to breach a scheme's financial contribution rules.
Bizkaia NF13/2013, Álava NF33/2013, Gipuzkoa NF3/2014 arts.9.25/70/72.
Current DFL 4/2008 DA 13 incorporates the state-law eligibility characteristics and applies Navarra's own amounts: a qualifying related/guardian contributor's annual ceiling is 10,000; the disabled participant's own ceiling is 24,250; combined reductions for that person across all contributors/systems cannot exceed 24,250. The disabled person's own reduction has priority, then other contributors share remaining capacity proportionally. DA 13.2 extends this treatment to its specified mutualities, insured pension plans, occupational pension insurance and qualifying dependency insurance; do not reset the overall ceiling for each product.
For qualifying disability benefits in annuity form, DA 13.1(b) allows a work-income reduction up to three times annual IPREM. On the independently verified Navarra annual basis 8,400, this is 25,200. For qualifying capital benefits, DA 13.1(b) substitutes a 60% reduction for the art 17.2(b)/(c) reduction: the taxable residue is 40%, not 60%. The local contribution exemption from gifts tax is DA 13.3.
Control: a qualifying capital benefit10,000 gives taxable work income4,000 before other applicable computations.
Navarra DFL4/2008 DA13; Navarra manual, disability/IPREM basis, combined with the current2026 indicator in Sources.
Do not use a blanket old 60% integration for all 2026 pension capital. First distinguish the listed social-security/alternative-mutuality/collective-insurance exclusions from an eligible art 18(a) pension/EPSV benefit.
For benefits subject to current art 37(e), determine the positive difference between economic rights and contributions at the contingency/circumstance date. Divide by total economic rights to fix the yield proportion; that proportion stays fixed throughout payment, regardless of collection form. The attributable yield is movable-capital income in the savings basket under art 63(b). The remaining contribution component is work income. For a qualifying first capital benefit, art 19.2(b) integrates that remaining component at 70%, after more than two years from the first contribution; the two-year condition is waived for disability/dependency. Otherwise the capital work-income component is integrated at 100%. Aggregate capital amounts within the same tax period for the first-benefit test. Apply the statutory art 19 capital-integration ceiling of 300,000; excess is integrated at 100%. The listed social-security/alternative-mutuality exceptions instead follow the applicable art 19.2(a) treatment, and art 18(a)(6) collective-insurance benefits follow art 19.2(c).
Bizkaia DT 37, Álava DT 31 and Gipuzkoa DT 36 preserve the art 19.2(b) version in force on 31 December 2025 for the benefit portion attributable to contributions/employer contributions made before 1 January 2026. Use that historical portion/election only; for it the current art 37(e)/63(b) split is disapplied. The preserved qualifying first-capital integration is 60%. Document the local election procedure, first-benefit history, minimum contribution age, aggregation and cap; do not give a fresh 60% relief on the same contingency every year.
For annuity benefits, the yield exemption is Bizkaia article 9.38, Álava article 9.44 and Gipuzkoa article 9.39. Apply the named local benefit and contingency exclusions before computing the exemption. Bizkaia requires a lifelong annuity or a constant temporary annuity lasting at least 15 years. Álava/Gipuzkoa require a lifelong or at least 15-year temporary annuity and a constant amount. The statutes allow the stated technical or financial variations. The exemption concerns the article 37(e) yield component, not the entire pension or its contribution/work component. Álava/Gipuzkoa cap the exempt yield at 40% of the total annuity benefit; Bizkaia article 9.38 contains no equivalent 40% cap. Capital integration percentages do not apply to an ordinary periodic pension.
For example, assume an otherwise eligible constant annuity begun in 2026, annual benefit EUR 10,000 and an established fixed article 37(e) yield ratio of 60%. Yield is EUR 6,000 and the contribution/work component is EUR 4,000. Bizkaia exempts the EUR 6,000 yield. Álava/Gipuzkoa exempt min(6,000, 10,000 × 40%) = EUR 4,000, leaving EUR 2,000 of yield in the savings basket. The EUR 4,000 contribution/work component remains in its work-income computation in every province. At a 20% yield ratio, the EUR 2,000 yield is within the cap and can be fully exempt in all three provinces, assuming the other conditions.
For annuities whose collection began before 1 January 2026, B DA 45, A DA 44 and G DA 44 expressly apply the new yield split, annuity exemption and their yield-information additional provision. Establish the yield proportion at the original contingency/circumstance date, and measure the annuity's duration from its original constitution date. Do not recalculate the ratio at 1 January 2026 or restart a 15-year duration test then. A qualifying constant 20-year annuity constituted in 2018 retains that original 20-year duration for this test even though fewer than 15 payment years remain in 2026. This annuity bridge is separate from B DT 37/A DT 31/G DT 36's preserved capital-benefit election.
Where the first scheme contribution predates 1 January 2026 and the statutory provider-information condition applies, B DA 42/A DA 40/G DA 42 supply the yield measure instead of an invented current market-return calculation: 1% of the total benefit for each year of membership up to the original contingency, capped at 35%; if the required membership information is also unavailable, use 25% of the total benefit. Bizkaia describes the information not being made available to the tax authority; Álava/Gipuzkoa expressly require that the provider lacks the information and therefore does not supply it. Keep those conditions and the provider's reporting duties, rather than electing a fallback when actual information exists. At 20 established years, a EUR 10,000 benefit has EUR 2,000 statutory yield; at 40 established years the 35% ceiling gives EUR 3,500; unavailable required membership information gives EUR 2,500. The applicable annuity exemption and local cap are tested after establishing that yield. Sources: the current territorial article 9, article 37(e), and additional provisions identified here, linked below.
Controls assuming an already eligible first-capital benefit and an entirely pre-2026 attributable portion: benefit/economic rights 100,000, contributions 80,000 gives a fixed yield proportion 20%. Current-law route gives savings yield 20,000 and work component 80,000×70%=56,000. The valid preserved route instead gives 100,000×60%=60,000 work income and disapplies the yield split for that portion. Compare full territorial tax outcomes, not these income amounts alone.
Bizkaia NF13/2013, Álava NF33/2013, Gipuzkoa NF3/2014 arts.18/19/37(e)/63(b), Bizkaia art.9.38/DA42/DA45/DT37, Álava art.9.44/DA40/DA44/DT31, Gipuzkoa art.9.39/DA42/DA44/DT36; Bizkaia instruction1/2026 section17.4.
Current art 17.2(b)'s 40% reduction is limited to the benefits expressly named there (art 14.2(a)1 and 2), and art 17.3 excludes annuity-form benefits. It does not create a blanket current 40% reduction for all private pension-plan withdrawals.
For an eligible plan/mutuality/PPA/occupational-insurance capital benefit with contributions through 31 December 2017, DT 25 can preserve the old art 17.2(b) 40% reduction only on that legacy-attributable portion. The preserved provision requires two years from the first contribution and, for pension-plan/PPA benefits, reduces the amount on which the reduction is calculated by contributions made in the preceding year. Contributions from 1 January 2018 do not acquire that historic capital reduction. A payment must be in the contingency year or either of the next two tax years. Pre-2018 contingencies had an absolute last payment date 31 December 2020 and cannot newly qualify in 2026.
Therefore a 2026 payment can use this timing route for contingencies in 2024, 2025 or 2026; a 2023 contingency is outside that payment window. Confirm the actual contingency, legacy allocation and prior contribution history. Example with all other requirements met, no preceding-year contributions and legacy qualifying capital 10,000: reduction 4,000, taxable work income 6,000. If the contingency was in 2023, the DT 25 reduction on a 2026 payment is zero.
Navarra DFL4/2008 arts.14/17/DT25; preserved2017 art.17.2(b).
Classify foreign income under the actual applicable treaty before applying exemption with progression. First identify the applicable treaty and its income-category provision. If the resulting exemption reserves the right to include that income for rate-setting, use the territory's whole scale, never the State half plus the local scale.
Gipuzkoa expressly supplies the calculation in DA 38: add exempt-with-progression income to the general or savings liquidable base according to its nature; compute that basket's local average rate on the augmented base; apply the resulting average rate only to the taxable base, excluding the exempt amount. Respect the applicable average-rate expression/rounding in arts 75.2 and 76.2, then continue the normal minoración/credits/settlement order. Do not insert a foreign-tax credit on an amount already exempt under that route.
For the other territories, anchor the exemption/progression right in the actual treaty, with the local law's treaty-priority provision and full scales. Spain–Germany art 22.1(b), for example, expressly permits Spain to take treaty-exempt income into account in calculating tax on remaining income; art 22.1(a) instead supplies the credit route for relevant taxable income. This treaty example does not establish that any particular foreign pension, salary or rent is exempt. Its actual category article decides that first. Exact conditional calculation is the same augmented-base average-rate mechanism; retain the treaty-category eligibility evidence with the calculation.
Control under Gipuzkoa's general scale: taxable liquidable base 30,000 and an already legally established exempt-with-progression general receipt 10,000. Gross schedule quota at 40,000 is 10,564.80; average is 26.412%, expressed as 26.41%. Apply that rate to taxable 30,000: 7,923.00. The exempt 10,000 is not itself taxed. General minoración 1,615 then gives 6,308 before other credits. Zero taxable base produces zero taxable-basket charge and avoids division by zero.
Bizkaia NF13/2013, Álava NF33/2013, Gipuzkoa NF3/2014 treaty-priority provisions and full scales; GipuzkoaDA38/arts.75–77; Spain–Germany treaty art.22.
Bizkaia/Álava art 102 and Gipuzkoa art 101 exempt only the specified exclusive income mix: gross work≤20,000 per person, and aggregate gross capital income/gains including exempt≤1,600, subject to the specified investment-fund withholding-base exception. A sole trader cannot use that salary-only exemption for business income. Álava/Gipuzkoa expressly require a return where a prior tax benefit fails and needs recapture/notification; preserve the same general compliance duty in Bizkaia. File with the relevant provincial authority, not AEAT Modelo 100, using its return system and the official 2026-income campaign order once published. Bizkaia NF13/2013, current2026 consolidationÁlava NF33/2013, current2026 consolidationGipuzkoa NF3/2014,2026 consolidation
Navarra regulation 56 exempts individual/separate assessors only where exclusive gross nonexempt work is less than 17,000 and qualifying withheld movable-capital/gains are together less than 1,600. The strict inequalities matter. It does not exempt ordinary sole-trader income or unwithheld gains. A voluntary return can reclaim excess withholding. A timely Navarra positive return can use the regulation 57 two-part 50%/50% split subject to first-payment conditions; supplementary returns cannot use that route. The 2026-income campaign runs in 2027; do not reuse a 2025-income filing deadline. Navarra DF174/1999, annotated current regulation with historical versions distinguished56–57;Navarra DFL4/2008, current revision20April202682–85.
Use the procedure law of the administration assessing the liability. Voluntary correction before a qualifying prior request, an underpayment offence and enforced collection are separate events. Interest uses the applicable period's statutory rate and actual accrual days; do not transplant the common-territory monthly surcharge into a foral return.
| Administration | Voluntary late correction and collection | Underpayment offence before conditional reductions | Primary law |
|---|---|---|---|
| Bizkaia | Art. 27's declaration-based assessment surcharge is 5% of assessed payable quota, or 0.5% if the declaration is filed within the next three working days. It preserves the art. 203 exception. Under art. 26.7, late self-assessments accrue interest from the original deadline except when both voluntary filing and payment occur within six months. Art. 28 collection is 5%, reduced to 0.5% for full effective payment in the first three working days of the executive period; 20% applies after the notified enforcement order's extraordinary payment term expires. The two collection surcharges are incompatible. | Art. 196:100–250% of unpaid tax for a culpable self-assessment underpayment; qualifying voluntary regularisation is excluded. Art. 203 ordinary late-return offence:400, with separate census/information amounts and narrowly specified no-request reductions. Do not halve the ordinary400 by borrowing the State rule. | NF 2/2005 arts. 26–28/196/203 |
| Álava | Art. 27:5% within six months without interest; months7–12:5% plus interest from after the sixth month; beyond12months:10% plus interest from after the twelfth month. These voluntary routes exclude sanctions on their conditions. Art. 28 collection stages:5% before enforcement-order notification,10% where debt plus reduced surcharge are paid by its statutory term,20% otherwise. | Art. 195:50–150% without concealment,100–150% with concealment; actually withheld/on-account/repercuted amounts instead75–150%/125–150%. Concealment's debt incidence must exceed10%. The specified later wrong-period regularisation has a separate30% rule. | NF 6/2005 arts. 26–28/195 |
| Gipuzkoa | Art. 27:2% within three months;5% from the fourth through twelfth month;10% after twelve months. Unlike Álava, these exclude sanctions but retain interest from the original deadline. Art. 28 collection:5% before enforcement-order notification; reduced5% where debt plus surcharge are paid within its term;20% otherwise. | Art. 195:50–150% without concealment,80–150% with concealment; actually withheld/on-account/repercuted amounts75–150%/105–150%. Concealment's debt incidence must exceed10%. | NF 2/2005 arts. 26–28/195 |
| Navarra | Art. 52.3:1% within the following month;5% after the first month but before three months have elapsed;10% after three but before twelve;15% beyond twelve plus interest after that twelfth month until payment. The earlier routes exclude interest and sanctions. Identify expressly one tax/return period and include only that period. Unpaid filing can also attract the executive-period collection surcharge. An improper refund has its own amount and clock from receipt. | Arts. 76–77:ordinary serious offences75–180% of the relevant unpaid/unduly obtained amount; actually withheld/on-account/repercuted nonpayment90–200%. The specified later wrong-period regularisation has a separate55% rule. Apply art. 71's graduation and agreement/payment conditions before any reduction. | LF 13/2000 arts. 50/52/68–77 |
For Álava/Gipuzkoa, filing an unpaid late self-assessment without the prescribed contemporaneous deferral, instalment or compensation request does not prevent executive collection costs. For all four, preserve notice dates, the exact declaration/self-assessment route, payment evidence, correction period and any reduction conditions. Incorrect refunds, false invoices, information omissions and failure to provide an assessment declaration have their own offences. A percentage range is not an automatic assessment: establish culpability, statutory base, classification and applicable reductions under the cited law.
For an ordinary resident employee physically assigned abroad, apply the own-territory foreign-assignment method before residual salary and foreign-tax credit. The own caps, transnational/frontier gates, election changes and tax-credit coordination differ; State7(p) is not the local authority.
Apply international residence, foreign income and treaty relief under the applicable territorial IRPF and Basque Economic Agreement, current consolidated law/Navarra Economic Agreement, current consolidated law. The foreign-tax credit above is part of the local settlement, not a second State return. Document employment location, establishment and withholding collector separately from annual residence. Common-territory IRNR and the State impatriate election do not automatically establish the resident foral computation.
Assume age40, an ordinary full-year employee under any of the three Basque systems, no rural/family/housing/pension credits, taxable gross40,000, deductible social contributions2,600, savings interest5,000 and documented withholding/payments7,500. Non-employment income does not exceed7,500. Use the printed quotas and round final monetary quota to cents.
name: Basque2026 ordinary employment and savings settlement
inputs:
gross_work: 40000
work_costs: 2600
employment_bonus: 3000
general_lower: 18080
general_lower_quota: 4158.40
general_rate: 0.28
general_minoracion: 1615
savings: 5000
savings_rate: 0.19
paid: 7500
steps:
net_work: gross_work - work_costs
general_base: net_work - employment_bonus
general_gross_quota: general_lower_quota + (general_base - general_lower) * general_rate
general_quota: max(0, general_gross_quota - general_minoracion)
savings_quota: savings * savings_rate
liquid_quota: general_quota + savings_quota
payable: liquid_quota - paid
expected:
net_work: 37400
general_base: 34400
general_gross_quota: 8728
general_quota: 7113
savings_quota: 950
liquid_quota: 8063
payable: 563
Assume the same gross pay, work costs and savings, age40, no spouse/child/housing/pension relief, documented payments8,500. Navarra has no Basque employment bonus. Its work credit is700−2%×(37,400−35,000)=652; total income42,400 excludes the additional low-income personal credit. The ordinary personal credit is1,084. The printed general lower-row quota gives9,282.275, rounded to9,282.28 for this settlement.
name: Navarra2026 ordinary employee settlement
inputs:
gross_work: 40000
work_costs: 2600
general_lower: 35663
general_lower_quota: 8648.27
general_rate: 0.365
savings: 5000
savings_rate: 0.20
personal_credit: 1084
paid: 8500
steps:
general_base: gross_work - work_costs
general_quota: round(general_lower_quota + (general_base - general_lower) * general_rate, 2)
savings_quota: savings * savings_rate
work_credit: 700 - 0.02 * (general_base - 35000)
total_income: general_base + savings
liquid_quota: general_quota + savings_quota - work_credit - personal_credit
payable: liquid_quota - paid
expected:
general_base: 37400
general_quota: 9282.28
savings_quota: 1000
work_credit: 652
total_income: 42400
liquid_quota: 8546.28
payable: 46.28
For foreign assignments under question2, obtain payer-by-payer contracts/durations, foreign-beneficiary work and travel-day records, specific/nonspecific salary, jurisdiction/tax evidence, frontier status where relevant, elections and foreign-tax allocation certificates.
| Official source | Provisions read | Read on |
|---|---|---|
| Bizkaia NF13/2013, current2026 consolidation | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Álava NF33/2013, current2026 consolidation | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Gipuzkoa NF3/2014,2026 consolidation | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Navarra DFL4/2008, current revision20April2026 | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Basque Economic Agreement, current consolidated law | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Navarra Economic Agreement, current consolidated law | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Navarra DF174/1999, annotated current regulation with historical versions distinguished | Current residence/base/scales/credits/settlement and withholding allocation provisions cited above | 2026-10-27 |
| Bizkaia NF2/2005 | Late correction, interest, collection and offences cited above | 2026-10-27 |
| Álava NF6/2005 | Late correction, interest, collection and offences cited above | 2026-10-27 |
| Gipuzkoa NF2/2005 | Late correction, interest, collection and offences cited above | 2026-10-27 |
| Navarra LF13/2000 | Late correction, interest, collection and offences cited above | 2026-10-27 |
| B: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| A: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| G: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| P: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| R: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| H17: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| M: official housing/IRPF source | Current landlord/home/advance method or expressly preserved historical provision cited above | 2026-10-27 |
| Bizkaia instruction1/2026 section17.4 | Preserved pre-2026 first-capital benefit integration/election | 2026-10-27 |
| Spain–Germany tax treaty art.22 | Conditional exemption-with-progression right, distinguished from credit relief and income-category eligibility | 2026-10-27 |
| Navarra regulation, IRPF law, OF40/2009, 2011 enacted amendment, 2026 enacted amendment, entrepreneur DA3 | R78/91–94, L80.6/DA44/DA62, OF40art2 with enacted6500 correction, current electronic filing and actual entrepreneur instalment exemption | 2026-10-28 |
| Bizkaia, Álava, Gipuzkoa | Entire art75.2–3, two-decimal average and territorial business-gain/prior-loss differences | 2026-10-28 |
| Bizkaia, Álava, Gipuzkoa | Entire local protected-property, direct home-energy, environmental-vehicle and charger articles: beneficiary limit, claim-year/carry, cap-before-grant and Álava proportional charger aid | 2026-10-28 |
| Álava art. 87.4 ter/5(c), Bizkaia care/return provisions, Gipuzkoa arts. 83 bis/quater | Certified dependency adaptations, account/joint exceptions, professional-caregiver amount and separate return/accrual endpoints | 2026-10-28 |
| Bizkaia NF2/2025DF3, Álava NF3/2025DF1, Gipuzkoa current effect notes219/228 | Housing68000gate:2026+signed/extendedrentalcontracts and2026+home/assimilatedacquisitions, preserving earlier eligible payments | 2026-10-28 |
| Current B art.9.38/DA42/DA45; A art.9.44/DA40/DA44; G art.9.39/DA42/DA44, in the current territorial PIT laws linked above | Territory-specific annuity yield exemption and 40% cap, original-date bridge for pre-2026 annuities, and conditional provider-information yield calculation | 2026-10-28 |
| B/A/G47 and local listed-disposal DA; N43, current primary laws linked in the share-disposal method | Ordinary listed/unlisted valuation, tax-accrual-date net-asset/profit floor and pricing-proof distinction, FIFO and applicable local special-levy route | 2026-10-28 |
| Álava ordinary jobseeker continuation | Own actual selected source | Read on |
|---|---|---|
| Current83ter/94/102.3, ownNFGT26/117 | Statutory eligibility/deeming/amount/carry and documents; own general later-loss repayment/interest versus original-claim correction. No bespoke extra refusal trigger found or imported | 2026-10-28 |
Not yet confirmed: 2026-income annual campaign deadlines not yet published. Designated charitable projects and specialist impatriate/agricultural/forestry regimes require their own eligibility review. The supplied pension/progression methods require the actual contribution, contingency, election and treaty-category evidence. No accountant attestation is claimed.
Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.
No historical approval records.
No issues recorded.
General reference, not advice on your facts. Check with a professional before you file or pay.