Spain: foral wage withholding for2026

Who this applies to

Basque Economic Agreement art. 7 assigns ordinary employment withholding by where work/services are performed. Where common/Basque work is mixed or its location cannot be determined, use the assigned work centre; telework, foreign work and the specified sea-platform work follow that centre. Apply the competent Basque territory's rules, rather than the employee's annual IRPF residence alone. Pensions/public-system benefits generally follow recipient residence. Directors have payer-domicile and joint corporate-tax allocation rules. State public-sector pay has its separate State allocation and listed institutional exceptions. An employee living in Madrid but assigned to a Bilbao centre for telework does not acquire the State payroll algorithm simply from that residence.

Navarra Economic Agreement art. 10 similarly assigns ordinary work in Navarra, mixed/indeterminate work by assigned centre and telework/foreign work to that centre. It separately assigns Navarra/local public employees, route transport workers by payer domicile, pensions and directors under their specified limbs, with State public-sector exceptions and compensation provisions. Keep the final annual-residence tax calculation and the withholding administration as separate determinations. Obtain actual work, centre-assignment, payer and residence records.

Rates, bands and thresholds

Item	2026 rule	Primary source
Basque ordinary forecast table	35 rows, zero to40%; full descendant columns below	Bizkaia DF47/2014 art88, Álava DF40/2014 art84, Gipuzkoa DF33/2014 art100
Navarra ordinary table	25 strict thresholds; full descendant columns below	DF174/1999 art71

The base

Basque2026 general employee table

The following flat withholding percentages, rather than marginal tax brackets, are identical in all three independently read 2026 regulations: Bizkaia DF 47/2014 art. 88.1 (amended DF 134/2025), Álava DF 40/2014 art. 84.1 (DF 42/2025), Gipuzkoa DF 33/2014 art. 100.1 (DF 27/2025). Each row applies to the annual forecast within its inclusive cent boundaries, and to the column for the qualifying descendant count. A total of 20,000.00 has zero under the table, but a statutory contract minimum can override it. The first nonzero row begins at 20,000.01. Do not apply the percentage only to the excess over the lower boundary.

Annual forecast from	Through	0 children	1	2	3	4	5	More than 5	2026 official source
0,00	20.000,00	0	0	0	0	0	0	0	B art. 88, A art. 84, G art. 100
20.000,01	20.510,00	7	5	3	0	0	0	0	B art. 88, A art. 84, G art. 100
20.510,01	21.300,00	8	6	4	1	0	0	0	B art. 88, A art. 84, G art. 100
21.300,01	22.150,00	9	7	5	2	0	0	0	B art. 88, A art. 84, G art. 100
22.150,01	23.220,00	10	9	7	4	0	0	0	B art. 88, A art. 84, G art. 100
23.220,01	24.050,00	11	10	8	5	1	0	0	B art. 88, A art. 84, G art. 100
24.050,01	25.410,00	12	11	9	6	3	0	0	B art. 88, A art. 84, G art. 100
25.410,01	27.440,00	13	12	10	7	4	0	0	B art. 88, A art. 84, G art. 100
27.440,01	29.790,00	14	13	11	9	6	2	0	B art. 88, A art. 84, G art. 100
29.790,01	32.610,00	15	14	13	10	8	4	0	B art. 88, A art. 84, G art. 100
32.610,01	36.350,00	16	15	14	12	9	6	0	B art. 88, A art. 84, G art. 100
36.350,01	40.670,00	17	16	15	13	11	8	0	B art. 88, A art. 84, G art. 100
40.670,01	44.560,00	18	17	16	15	13	10	2	B art. 88, A art. 84, G art. 100
44.560,01	48.060,00	19	18	17	16	14	12	4	B art. 88, A art. 84, G art. 100
48.060,01	52.020,00	20	19	18	17	15	13	7	B art. 88, A art. 84, G art. 100
52.020,01	56.780,00	21	20	20	18	17	15	9	B art. 88, A art. 84, G art. 100
56.780,01	61.820,00	22	21	21	20	18	16	11	B art. 88, A art. 84, G art. 100
61.820,01	65.710,00	23	22	22	21	19	18	12	B art. 88, A art. 84, G art. 100
65.710,01	70.080,00	24	23	23	22	21	19	14	B art. 88, A art. 84, G art. 100
70.080,01	75.020,00	25	25	24	23	22	20	16	B art. 88, A art. 84, G art. 100
75.020,01	80.730,00	26	26	25	24	23	22	17	B art. 88, A art. 84, G art. 100
80.730,01	86.770,00	27	27	26	25	24	23	19	B art. 88, A art. 84, G art. 100
86.770,01	92.190,00	28	28	27	26	25	24	21	B art. 88, A art. 84, G art. 100
92.190,01	98.350,00	29	29	28	27	27	25	22	B art. 88, A art. 84, G art. 100
98.350,01	105.380,00	30	30	29	29	28	27	23	B art. 88, A art. 84, G art. 100
105.380,01	113.180,00	31	31	30	30	29	28	25	B art. 88, A art. 84, G art. 100
113.180,01	122.030,00	32	32	31	31	30	29	26	B art. 88, A art. 84, G art. 100
122.030,01	132.200,00	33	33	32	32	31	30	28	B art. 88, A art. 84, G art. 100
132.200,01	144.140,00	34	34	33	33	32	32	29	B art. 88, A art. 84, G art. 100
144.140,01	157.300,00	35	35	34	34	33	33	31	B art. 88, A art. 84, G art. 100
157.300,01	172.280,00	36	36	36	35	35	34	32	B art. 88, A art. 84, G art. 100
172.280,01	190.410,00	37	37	37	36	36	35	33	B art. 88, A art. 84, G art. 100
190.410,01	212.820,00	38	38	38	37	37	36	35	B art. 88, A art. 84, G art. 100
212.820,01	236.060,00	39	39	39	38	38	37	36	B art. 88, A art. 84, G art. 100
236.060,01	en adelante	40	40	40	39	39	39	37	B art. 88, A art. 84, G art. 100

Basque computation, family facts and prospective changes

1. Determine expected gross annual cash plus valued in-kind pay, fixed and foreseeable variable pay, for the calendar year from this payer. Include extra pay; apply the jurisdiction's actual non-integration percentages and caps to eligible irregular/benefit income. Exclude only the qualifying employer pension/EPSV and specified RETA payments identified by that regulation. Do not subtract employee social contributions, the State's 2,000 employment expense or its payroll employment reduction before selecting this table. Those are separate annual-tax/payroll rules.
2. Count descendants for whom the applicable NF art. 79 deduction is available, using circumstances on 1 January or employment commencement. The age gate is not more than 30 in that tax period, except the art. 82 disability/dependency case. Establish cohabitation/statutory maintenance, the child's non-exempt income no more than annual SMI, other-family-unit and own-return exclusions from the annual PIT procedure. A shared parent's annual credit fraction does not turn a qualifying child into half a child in the table. Keep signed family declarations; absent communication apply the rate without the uncommunicated facts.
3. Select the one percentage for annual forecast and descendant column, then apply the active-disability point reduction below and the applicable statutory minimum. The ordinary percentage applies to the whole relevant payment, including the integration-adjusted amount where the statute requires it. In-kind plus cash has the local combined-withholding/ingreso-a-cuenta treatment; the Basque regulations charge the resulting aggregate against cash. Retain the tax certificate/in-kind ledger rather than applying the common-territory forecast exclusions by analogy.
4. Where remuneration changes in-year, recalculate the table percentage using the changed annual forecast; apply it prospectively from the change. Contract continuation/re-engagement within the same calendar year counts both already paid and expected further pay. These provisions do not direct the State quota-minus-prior-withholding divided by remaining-pay algorithm. Preserve the old and new annual forecasts, table row, rate and effective payment.
5. A relationship under one year has a 2% minimum; other special dependent relationships generally have 15%, with the statutory prisoner/disability exceptions. Gipuzkoa expressly includes the specified artists/technical-assistant relationship in the 2% floor; do not infer an identical special-artists override from Bizkaia/Álava wording. Part-time employment alone is not stated as the Basque 2% trigger. A requested higher rate must be written, timely for payroll and retained under the jurisdiction's continuation/change rules.

Sources for these methods: Bizkaia arts. 87–88/107, Álava arts. 83–85, Gipuzkoa arts. 99–101. The employee's annual tax remains the separate foral PIT computation.

Basque active-disability point reductions

Category (a) is recognised disability at least 33% and below 65%. Category (b) has that degree plus the required reduced mobility, currently BLAM final mobility limitation at least 25% under RD 888/2022; category (c) is at least 65%. Apply the table's category, not both columns together. These are percentage points removed from the table rate, floored at zero subject to applicable statutory minimum-rate rules; they are not a deduction of that percentage from tax money. Obtain official status evidence and any applicable historical-certificate transition rather than replacing it with a guess.

Annual forecast from	Through	Category a points	Category b/c points	2026 official source
0,00	25.410,00	9	12	B art. 88.4, A art. 84.4, G art. 100.4
25.410,01	32.610,00	7	12	B art. 88.4, A art. 84.4, G art. 100.4
32.610,01	48.060,00	6	10	B art. 88.4, A art. 84.4, G art. 100.4
48.060,01	56.780,00	5	10	B art. 88.4, A art. 84.4, G art. 100.4
56.780,01	80.730,00	4	8	B art. 88.4, A art. 84.4, G art. 100.4
80.730,01	122.030,00	3	6	B art. 88.4, A art. 84.4, G art. 100.4
122.030,01	190.410,00	2	5	B art. 88.4, A art. 84.4, G art. 100.4
190.410,01	en adelante	1	3	B art. 88.4, A art. 84.4, G art. 100.4

Basque specific employee/pension inputs

For all three current regulations, a newly acquired pension/passive-benefit status uses annualisation for selecting the rate, with the statutory option not to annualise. Do not apply the older Álava FAQ's one-child pension column to current 2026 law. Sporadic daily manual labour uses daily pay ×100 for the table forecast. A judicial spouse/partner compensatory pension can reduce the forecast under the specific local rule, with a 2% rate floor, an indefinite contract, the first eligible tax period being the one after the court fixed it, and the required communication/judgment evidence. Gipuzkoa additionally states the recipient must not cohabit with the payer. Do not confuse a child's maintenance payments with this spouse-pension route. Special fishing, elected impatriate and founder/foreign-tax-credit routes require their separate statutory conditions and are outside this ordinary table method (B art. 88.3, A art. 84.3, G art. 100.3).

Navarra 2026 employee table

DF 174/1999 art. 71.Uno, as amended by DF 148/2025 with the 20 January 2026 correction, applies from 1 January 2026. Below, choose the highest threshold strictly exceeded; at exactly a threshold the preceding row still applies. Annual forecast at most 17,000 has zero from the general table, before any statutory minimum. Columns are qualifying children/other descendants, not a State family-situation category.

Annual forecast more than	0 children	1	2	3	4	5	6	7	8	9	10 or more	2026 official source
17.000	2	1	0	0	0	0	0	0	0	0	0	DF 174/1999 art. 71.Uno
18.500	4	3	2	0	0	0	0	0	0	0	0	DF 174/1999 art. 71.Uno
19.750	6	5	4	2	0	0	0	0	0	0	0	DF 174/1999 art. 71.Uno
21.250	8,5	7,5	6,5	4,5	2,5	0	0	0	0	0	0	DF 174/1999 art. 71.Uno
23.250	11	10	9	7	5	2,5	0	0	0	0	0	DF 174/1999 art. 71.Uno
25.250	13,3	12	11,3	8,5	7,5	5,5	3,4	0,5	0	0	0	DF 174/1999 art. 71.Uno
27.500	14,6	13,3	12,6	9,9	9,2	7,8	5,8	3,8	0,8	0	0	DF 174/1999 art. 71.Uno
30.250	15,8	14,5	13,7	12,4	10,7	8,9	7,9	5,9	3,9	0,9	0	DF 174/1999 art. 71.Uno
32.250	17	16	15	13,6	12,5	10,8	10	8	7	5	2	DF 174/1999 art. 71.Uno
35.750	18,1	17,1	16,5	14,7	14	13,3	12,2	10,2	9,1	7,1	6,1	DF 174/1999 art. 71.Uno
41.250	20	19	18,3	16,9	16,2	15,5	13,7	12,4	11,3	10,2	9,2	DF 174/1999 art. 71.Uno
48.000	22,1	21,5	20,9	18,9	18,3	17,7	16,6	15,6	14,5	13,4	12,3	DF 174/1999 art. 71.Uno
55.000	24,1	23,5	23	22	21,5	20,9	19,8	18,7	17,7	16,6	15	DF 174/1999 art. 71.Uno
62.000	26,1	25,5	24,5	24	23,5	22,9	21,9	21,4	19,8	18,7	17,2	DF 174/1999 art. 71.Uno
69.250	28,3	27,7	27	26,6	25,5	25	24,4	22,9	21,8	20,3	19,3	DF 174/1999 art. 71.Uno
75.250	29,6	29,2	28,3	27,3	27,2	26,2	26,1	24,5	23,4	22,3	21,3	DF 174/1999 art. 71.Uno
82.250	30,8	30,5	30	29,4	29	28,3	27,7	26,6	25,6	24,5	23,9	DF 174/1999 art. 71.Uno
94.750	32,2	31,7	31,2	30,8	30,4	30	29,5	28,9	27,8	26,8	25,7	DF 174/1999 art. 71.Uno
107.250	33,5	33	32,6	32,3	32	31,5	31	30	29,5	28,5	28	DF 174/1999 art. 71.Uno
120.000	35,1	34,8	34,6	34	33,5	32,9	32,4	31,3	30,7	29,7	29,1	DF 174/1999 art. 71.Uno
132.750	36,2	36	35,8	35	34,5	33,9	33,4	32,8	32	31	30	DF 174/1999 art. 71.Uno
146.000	38	37,5	37	36,5	35,5	34,9	34,4	34	33,5	32	31,5	DF 174/1999 art. 71.Uno
200.000	40	39,8	39,4	39	38,5	38	37,5	35,5	34,5	33,7	33	DF 174/1999 art. 71.Uno
280.000	42	41,5	41,2	40,8	40	39,5	39	37	36	35,2	34,5	DF 174/1999 art. 71.Uno
350.000	43	42,9	42,8	42,5	41,5	41	40,5	38,5	37,5	36,7	36	DF 174/1999 art. 71.Uno

Navarra base, disability, minimum and changes

Use foreseeable annual gross cash plus in-kind value, excluding the qualifying pension contributions reducing the base and specified pay belonging to other periods while the worker served this payer. In-kind forecast excludes the ingreso-a-cuenta amount. Include foreseeable fixed/variable pay. Count descendants meeting LIRPF Navarra art. 62.9.b.b′, with circumstances on 1 January or commencement: normally unmarried, below 30 with disability exception, cohabitation/economic dependency and the income-not-above-IPREM test, including the distinct judicial-child-support treatment. Use the annual PIT entitlement procedure and actual declaration, rather than importing the Basque SMI gate or annual credit amount.

For2026, the annual Navarra dependent-income ceiling is 8,400, and the specified double family-unit ceiling is 16,800. Income means taxable income including imputations less fiscally deductible expenses, excluding exempt income; do not subtract base reductions or prior-year loss offsets. Exactly8,400 meets this income gate;8,400.01 fails. The authority's 2025 manual, updated in2026, printed pp227/230 establishes Navarra's actual annual basis. Applying that same basis to2026 follows the unchanged art62.9 reference and unchanged 2026 IPREM values, set in LPGE31/2022 DA90. This does not assert that a2026-income Navarra manual has been published. Keep all age, family, disability, support and apportionment conditions; the amount alone does not establish entitlement.

Payroll uses the qualifying descendant circumstances at 1January, or commencement with this payer if later, under art71; annual IRPF credits use their own accrual-date rules. Obtain and retain the signed art72 communication and evidence.

From the general table percentage subtract the following points for active disability, selecting the higher disability category when at least 65%. Floor the reduced table percentage at zero, then respect the separately applicable contract minimum. Every row is the corrected 2026 art. 71.Uno:

Annual forecast	Disability ≥33% and <65%	Disability ≥65%	Official source
17,000.01–23,250	5	15	Art. 71.Uno
23,250.01–41,250	3	15	Art. 71.Uno
41,250.01–94,750	2	8	Art. 71.Uno
Above 94,750	2	5	Art. 71.Uno

The 2% minimum applies to relationships under one year or incomplete working time, and the specified artists/technical relationship; other special dependent relationships have 15%, subject to the prisoner/disability exceptions. Navarra's ordinary part-time worker can therefore need 2% despite a zero table result. Directors receive 35% under art. 70.b, rather than the ordinary employee table.

Apply the selected rate to the whole relevant payment. Regularise for continuation/re-engagement, resumption/change of the specified unemployment benefit, or general-rule/collective-agreement pay changes, using paid plus forecast further remuneration for the same year and applying the new rate prospectively. A category-related pay reduction permits a worker's written request for a new rate under art. 72.4. These are Navarra's actual routes, not the State AEAT balancing algorithm. The initial family facts are defined at 1 January/commencement; do not invent an automatic mid-year family recalculation unsupported by art. 71.

For passive benefits under art. 14.2.a, Navarra uses the one-child column and annualises a newly acquired pension status; the taxpayer can opt for the general table using actual personal circumstances. Sporadic daily manual work uses daily pay ×100. A communicated judicial spouse compensatory pension reduces the forecast, subject to a 2% rate floor; Navarra's art. 71.Tres.3 does not state the Basque indefinite-contract/following-year gateway. Eligible art. 17.2 irregular-income reductions change the payment base under art. 71.Tres.4. Preserve written personal evidence and higher-rate requests under art. 72 (DF 174/1999 arts. 70–72).

Deadlines and filing

These are statutory ordinary windows; apply actual holidays, weekend extensions, direct-debit cutoffs and accepted-filing/payment receipts to the period. Monthly status is the actual statutory VAT/public-payer condition, not employee headcount.

Administration	Ordinary wage return and period	Filing/payment window and annual certificate	Source
Bizkaia	110 quarterly; 111 monthly under the statutory large-enterprise/public-payer cases	Quarterly first25 days April/July/October; January deadline extended to31. Monthly first25 following-month days, July through25September, December through31January. Annual190 during January; certificate before annual IRPF declaration opens	DF47/2014art106, DF153/2022 DF1, amending DF112/2009 DA1
Álava	110 quarterly;111 monthly under art104's categories	Quarterly first25 April/July/October and all January forQ4. Monthly first25 following-month days, July through10September, December allJanuary. Annual190 duringJanuary; certificate before annual IRPF declaration opens. Art104 expressly requires a negative return even for a period with no subject payments	DF40/2014art104
Gipuzkoa	110 quarterly;111 monthly	Quarterly first25 April/July/October and through31January forQ4. Monthly first25 following-month days, July from1August through25September, December through31January. Annual190 between1–31January;10T certificate before annual declaration opens	Official110, 111, 190;DF33/2014art120; OF575/2022 art. único
Navarra	715 quarterly;745 monthly where VAT period is monthly	Quarterly first20 following-quarter days, butQ2 through5August andQ4 through31January. Monthly first30 following-month days, January throughFebruary-end, June through5August, July through20September, December through31January. Annual190 1January–5February underOF4/2016, overriding olderJanuary-only text	DF174/1999art90, OF25/2011arts3/5/6, OF4/2016

Gipuzkoa’s January filing and payment bridge. OF 575/2022, sole article, effective 24 December 2022, permanently extends the listed January declaration/self-assessment and associated payment windows to the last day of January. Its model table expressly includes quarterly 110 and monthly 111. This supplies the operative bridge from the older model-order deadline to the current published 31 January route; it is not a special one-year concession. Q4 withholding on model110 and December withholding on model111 therefore have a nominal 31 January deadline in the following year. Apply the ordinary weekend/holiday extension and actual direct-debit/payment cutoffs to that nominal date. The order changes the January window, not the separate April/July/October or July-to-September schedules in the table. For both Q4 and December2026, the nominal statutory date is 31 January 2027, before the relevant calendar adjustment.

For Bizkaia/Gipuzkoa/Navarra, a subject payment producing zero withholding can require a negative return, while no subject payments does not under the cited general rules. Álava's current art104 is expressly different. Separate paid-income/withholding aggregation from accrued contribution settlement. A payroll certificate and the annual190 must tie to actual payments, correctly valued in-kind amounts and local income-integration fields. Foral penalty/surcharge law is administration-specific; do not copy the State LGT numbers onto a foral assessment without the corresponding provincial/Navarra authority.

Penalties and interest

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.

Cross-border points

Wage-withholding allocation follows the actual Concierto/Convenio points of connection described above. It is separate from final annual IRPF residence. A nonresident worker, treaty-exempt work or elected specialist impatriate regime needs the corresponding substantive law before replacing an ordinary percentage. Keep foreign tax and social-insurance certificates separately; wage withholding does not settle social contributions.

Two worked examples that recompute

Basque ordinary and disability control. Full-year ordinary indefinite employee with30,000 forecast, two qualifying descendants and2,500 monthly taxable cash: table13%, withholding325. With category(a) active disability the reduction is7points, producing6%, withholding150. This does not reduce the base by social contributions or use the State employment reduction.

name: Basque2026 flat table and active disability points
inputs:
  annual_forecast: 30000
  monthly_payment: 2500
  selected_table_rate: 13
  disability_points: 7
steps:
  ordinary_withholding: monthly_payment * selected_table_rate / 100
  disability_rate: max(selected_table_rate - disability_points, 0)
  disability_withholding: monthly_payment * disability_rate / 100
expected:
  ordinary_withholding: 325
  disability_rate: 6
  disability_withholding: 150

Navarra boundary and part-time control. At30,000 forecast and two qualifying children, choose the threshold27,500 row (12.6%), giving315 on2,500 payment. At exactly30,250 the same12.6% row still applies; at30,250.01 the rate becomes13.7%. A separate lawful indefinite part-time employment with16,000 forecast and1,000 payment has zero from the general table but the2% incomplete-time floor produces20 withheld.

name: Navarra2026 table and incomplete-time minimum
inputs:
  monthly_payment: 2500
  table_rate: 12.6
  parttime_payment: 1000
  parttime_table_rate: 0
  incomplete_time_floor: 2
steps:
  ordinary_withholding: monthly_payment * table_rate / 100
  parttime_rate: max(parttime_table_rate, incomplete_time_floor)
  parttime_withholding: parttime_payment * parttime_rate / 100
expected:
  ordinary_withholding: 315
  parttime_rate: 2
  parttime_withholding: 20

Ask the client first

1. Which payer, assigned work centre, actual service locations and public/private category select the collector?
2. What annual gross cash, valued in-kind pay and foreseeable changes establish the forecast?
3. What signed family/disability declarations and actual contract duration/working time establish the table and floor?
4. What prior payments, rate changes, withholding records and filing receipts reconcile the certificate?

Sources

Official source	Provisions read	Read on
Bizkaia2026 withholding tables	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
Bizkaia DF47/2014 current payroll regulation	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
bizkaia payroll amend2026	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
alava payroll amend2026	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
Navarra DF174/1999 current regulation	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
Álava DF40/2014 payroll regulation	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
gipuzkoa payroll calendar	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
gipuzkoa payroll procedure	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
gipuzkoa payroll110	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
gipuzkoa payroll111	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
gipuzkoa payroll190	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
navarra payroll715745	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
navarra payroll190	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
navarra payroll190 extension	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
Gipuzkoa DF33/2014 payroll regulation	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
bizkaia january extension resolved	Cited2026 withholding, allocation, declaration or filing provisions	2026-10-27
Bizkaia NF2/2005	Cited late-correction, interest, collection and underpayment provisions	2026-10-27
Álava NF6/2005	Cited late-correction, interest, collection and underpayment provisions	2026-10-27
Gipuzkoa NF2/2005	Cited late-correction, interest, collection and underpayment provisions	2026-10-27
Navarra LF13/2000	Cited late-correction, interest, collection and underpayment provisions	2026-10-27
Álava DF19/2026	Separate2026 amendment checked alongside the older endnotes of the consolidated regulation; art123.5 change does not alter the wage table	2026-10-27
Navarra2025 manual, updated2February2026	Printed227/230 dependent annual basis and income definition; applied to2026 through unchanged law/indicator, not a2026-income manual	2026-10-27
LPGE31/2022 DA90, official2026 IPREM values	Current indicator continuation	2026-10-27
Gipuzkoa OF575/2022 sole article/model table/final provision	Permanent January filing/payment extension; explicit110/111 rows at physicalpage2; published23December2022, effective24December	2026-10-28

Not yet confirmed: historical disability-certificate transition for a particular award; specialist impatriate/founder/fishing, unusual-benefit and cross-year arrears methods; the specified historical disability and specialist benefit facts require their applicable provision before use. The ordinary Navarra dependent-income basis is supplied above, with its dated-source provenance. Final annual tax is covered by the separate foral income-tax Guide; no accountant attestation is claimed.

Contributed by Jeff Watts.