Name: OpenAccountants MCP Server
Author: OpenAccountants

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Spain (Reino de España)
Currency	EUR only
Standard pay frequency	Monthly (mensual) -- paid in 12 + 2 pagas extraordinarias (14 payments typical)
Tax year	Calendar year (1 January -- 31 December)
Income tax withholding	IRPF retención (progressive, computed via AEAT algorithm)
Social insurance authority	Tesorería General de la Seguridad Social (TGSS)
Tax authority	Agencia Estatal de Administración Tributaria (AEAT)
Key legislation	Ley 35/2006 (LIRPF); Real Decreto Legislativo 8/2015 (LGSS); Real Decreto 126/2026 (SMI 2026); Orden PJC/297/2026 (cotización 2026); Estatuto de los Trabajadores (RDL 2/2015)
Maximum contribution base (2026)	EUR 5,101.20/month
AEAT withholding algorithm	ALGORITMO_2026 (published by Sede AEAT)
Validated by	Pending -- requires sign-off by a Spanish asesor fiscal / gestor
Skill version	1.0

Section 2 -- Income Tax Withholding (IRPF Retención)

The employer computes the IRPF withholding rate using the official AEAT algorithm (ALGORITMO_2026). The rate is personalised based on the employee's annual gross remuneration, family situation, and deductions.

IRPF Tax Brackets (2026 -- State + General Autonomous Community)

IRPF Tax Brackets (2026 -- State + General Autonomous Community)

Taxable Income (EUR, annual)	Combined Rate (State + Regional)
0 -- 12,450	19%
12,451 -- 20,200	24%
20,201 -- 35,200	30%
35,201 -- 60,000	37%
60,001 -- 300,000	45%
300,001+	47%

Rates shown are state + general regional tariff. Autonomous Communities (Comunidades Autónomas) may adjust their half of the rate, creating variations.

Key IRPF Parameters

Key IRPF Parameters

Parameter	Detail
Minimum personal allowance (mínimo del contribuyente)	EUR 5,550 per taxpayer
Per-child allowance	EUR 2,400 (1st), EUR 2,700 (2nd), EUR 4,000 (3rd), EUR 4,500 (4th+)
Reduction for employment income (rendimientos del trabajo)	Progressive reduction for income below ~EUR 19,747
Minimum withholding rate	2% (general); 0% for SMI-level earnings
Special contracts minimum	6% (relaciones laborales especiales de carácter dependiente)

SMI and IRPF Exemption

Employees earning the SMI (EUR 17,094/year gross in 14 payments) are generally exempt from IRPF withholding, as the algorithm produces a 0% rate after applying the reducción por rendimientos del trabajo and personal minimum.

Section 3 -- Social Security -- Employee Deductions (2026)

Contribution Rates (Régimen General -- Employee Share)

Contribution Rates (Régimen General -- Employee Share)

Concept	Employee Rate	Base
Contingencias comunes	4.70%	Base de cotización (min EUR 1,424.40 -- max EUR 5,101.20/month)
Desempleo (unemployment) -- indefinido	1.55%	Base de cotización
Desempleo -- temporal (fixed-term)	1.60%	Base de cotización
Formación profesional	0.10%	Base de cotización
MEI (Mecanismo de Equidad Intergeneracional)	0.15%	Base de cotización
Total employee (indefinido)	6.50%
Total employee (temporal)	6.55%

Cotización Adicional de Solidaridad (2026)

Cotización Adicional de Solidaridad (2026)

Tier	Excess Range	Total Rate	Employee Share	Employer Share
1st	EUR 5,101.21 -- EUR 5,611.32	1.15%	0.19%	0.96%
2nd	EUR 5,611.33 -- EUR 7,651.80	1.25%	0.21%	1.04%
3rd	Above EUR 7,651.80	1.46%	0.24%	1.22%

For employees earning above the maximum base (EUR 5,101.20/month), a solidarity surcharge applies to the excess:

These rates increase annually until 2045.

Bases de Cotización (2026)

Bases de Cotización (2026)

Group	Category	Minimum (EUR/month)	Maximum (EUR/month)
1	Ingenieros y Licenciados	1,989.30	5,101.20
2	Ingenieros Técnicos, Peritos	1,649.70	5,101.20
3	Jefes Administrativos y de Taller	1,435.20	5,101.20
4--7	All other categories	1,424.40	5,101.20

The minimum base for groups 4--7 equals the SMI + 1/6 (prorrata pagas extras).

Section 4 -- Social Security -- Employer Contributions (2026)

Contribution Rates (Régimen General -- Employer Share)

Contribution Rates (Régimen General -- Employer Share)

Concept	Employer Rate	Base
Contingencias comunes	23.60%	Base de cotización
Desempleo -- indefinido	5.50%	Base de cotización
Desempleo -- temporal	6.70%	Base de cotización
FOGASA (Fondo de Garantía Salarial)	0.20%	Base de cotización
Formación profesional	0.60%	Base de cotización
MEI	0.75%	Base de cotización
Contingencias profesionales (AT/EP)	Variable (0.90% -- 7.15%+)	Base de cotización
Total employer (indefinido, excluding AT/EP)	~30.65%

Typical Total Employer Cost (including AT/EP)

Typical Total Employer Cost (including AT/EP)

Scenario	Approximate Employer Rate
Office worker (AT/EP ~1.50%)	~32.15%
Construction worker (AT/EP ~6.70%)	~37.35%
Retail employee (AT/EP ~1.00%)	~31.65%

Solidarity Surcharge -- Employer Share (2026)

See Section 3 above. The employer bears 83.39% of each solidarity tier.

Section 5 -- Minimum Wage and Overtime

Salario Mínimo Interprofesional (SMI 2026)

Salario Mínimo Interprofesional (SMI 2026)

Item	Value
Monthly (14 payments)	EUR 1,221
Monthly (12 payments, prorrateado)	EUR 1,424.50
Daily	EUR 40.70
Annual gross	EUR 17,094
Effective	1 January -- 31 December 2026
Change vs 2025	+3.1% (+EUR 37/month)
Legal basis	Real Decreto 126/2026, 18 February

The SMI refers to cash remuneration only -- in-kind benefits cannot reduce it.

Working Hours and Overtime

Working Hours and Overtime

Rule	Detail
Maximum annual hours	1,826.27 hours (40 hours/week equivalent, per Estatuto de los Trabajadores Art. 34)
Maximum weekly hours	40 hours average over annual period
Maximum daily hours	9 hours (unless collective agreement provides otherwise; minimum 12 hours between shifts)
Overtime limit	80 hours per year (Art. 35.2 ET); excludes overtime compensated with rest
Overtime surcharge	Minimum: same hourly rate (no mandatory premium unless by collective agreement)
Typical collective agreement surcharges	25%--75% depending on day/time; night: 25%+
Compensatory rest	Employer may compensate overtime with equivalent rest within 4 months instead of payment

Section 6 -- Mandatory Benefits

Pagas Extraordinarias (Extra Payments)

Pagas Extraordinarias (Extra Payments)

Entitlement	Detail
Number	2 per year (minimum per Art. 31 ET)
Amount	Typically 1 month's base salary each (per CCNL)
Timing	Usually June and December; may be prorated into 12 monthly payments by agreement
Subject to SS and IRPF	Yes -- included in base de cotización when prorated; separate calculation when paid as lump sum

Vacaciones (Annual Leave)

Vacaciones (Annual Leave)

Entitlement	Detail
Statutory minimum	30 calendar days per year (Art. 38 ET) = approximately 22 working days
Non-substitutable	Cannot be replaced with monetary compensation except on termination
Carry-over	Must be taken within the calendar year (limited flexibility)
Public holidays	14 days per year (national + regional + local)

Incapacidad Temporal (Sick Leave)

Incapacidad Temporal (Sick Leave)

Period	Who Pays	Rate
Days 1--3	Employer (if collective agreement provides; otherwise unpaid)	Per agreement
Days 4--15	Employer	60% of base reguladora
Days 16--20	INSS (via employer advance)	60% of base reguladora
Day 21 onward	INSS (via employer advance)	75% of base reguladora
Maximum	365 days + 180-day extension

Many collective agreements improve these percentages (often 100% from day 1).

Maternidad (Maternity Leave)

Maternidad (Maternity Leave)

Entitlement	Detail
Duration	16 weeks (6 mandatory post-birth; remaining flexible)
Pay	100% of base reguladora from INSS
Multiple births	+2 weeks per additional child

Paternidad (Paternity Leave)

Paternidad (Paternity Leave)

Entitlement	Detail
Duration	16 weeks (equal to maternity since 2021)
Pay	100% of base reguladora from INSS
Mandatory	First 6 weeks must be taken immediately and full-time

Severance (Indemnización por Despido)

Severance (Indemnización por Despido)

Type	Compensation
Despido improcedente (unfair dismissal)	33 days per year worked, max 24 months' salary
Despido objetivo (objective dismissal)	20 days per year worked, max 12 months' salary
FOGASA	Guarantees payment of unpaid wages and severance if employer is insolvent

Section 7 -- Payslip Requirements

The nómina must comply with the official model established by Orden ESS/2098/2014 (updated periodically).

Mandatory Payslip Fields

Mandatory Payslip Fields

Section	Required Fields
Header	Employer: name, CIF, domicilio, código de cuenta de cotización (CCC), sector CNAE
Employee	Name, NIF/NIE, número de afiliación SS, grupo de cotización, categoría profesional, fecha de antigüedad
Period	Month and year, total days worked
Devengos (earnings)	Percepciones salariales: salario base, complementos salariales, horas extraordinarias, gratificaciones extraordinarias, salario en especie
	Percepciones no salariales: indemnizaciones, prestaciones SS, dietas/gastos de viaje
Deducciones (deductions)	IRPF withholding (amount and rate)
	Contingencias comunes (4.70%)
	Desempleo (1.55% or 1.60%)
	Formación profesional (0.10%)
	MEI (0.15%)
	Other deductions (anticipos, préstamos, etc.)
Totals	Total devengado (gross), total a deducir, líquido total a percibir (net pay)
Employer cost	Base de cotización contingencias comunes, base de cotización contingencias profesionales, employer contribution breakdown
Footer	Date, employer signature (or electronic), employee signature

Delivery

Paper or electronic format
Employee must receive before or on payment date
Employer must retain copies for 4 years minimum

Section 8 -- Filing Obligations

Monthly

Monthly

Obligation	Deadline	Method
Cotizaciones SS (RLC -- Recibo de Liquidación de Cotizaciones)	Last day of the following month	Sistema RED / Siltra (TGSS)
SS payment	Last day of the following month	Direct debit or electronic payment
IRPF withholding payment (Modelo 111)	20th of following month (quarterly for < 6 employees in certain cases)	AEAT Sede Electrónica

Quarterly (Small Employers)

Quarterly (Small Employers)

Obligation	Deadline	Notes
Modelo 111 (quarterly)	20th of month after quarter (20 Apr, 20 Jul, 20 Oct, 20 Jan)	For employers with < 6 employees or specific situations

Annual

Annual

Obligation	Deadline	Notes
Modelo 190 (annual withholding summary)	31 January of following year	Summary of all IRPF withholdings, by employee
Certificado de retenciones	Before 31 January	Issued to each employee; feeds into their IRPF return
CRA (Certificado de empresa para prestaciones)	Within 10 days of termination	For employee to claim unemployment benefits

Employee Obligations

Employee Obligations

Item	Detail
Declaración de la Renta (IRPF annual return)	April -- June (Campaña de la Renta)
Mandatory filing threshold	Generally > EUR 22,000 from single employer; > EUR 15,876 from 2+ employers

Section 9 -- Common Payroll Patterns

Typical Bank Statement Descriptions (Salary Credits)

Typical Bank Statement Descriptions (Salary Credits)

Pattern	Classification
NOMINA, SALARIO, HABERES	Net salary payment
PAGA EXTRA, PAGA EXTRAORDINARIA	Extra payment (June/December)
LIQUIDACION, FINIQUITO	Final settlement on termination (includes prorated paga extra, vacation, etc.)
INDEMNIZACION DESPIDO	Severance payment
PRESTACION INSS, INCAPACIDAD TEMPORAL	Sickness/maternity benefit from INSS
DESEMPLEO SEPE	Unemployment benefit

Typical Employer Debit Patterns

Typical Employer Debit Patterns

Pattern	Classification
TGSS COTIZACIONES, SEG SOCIAL	Social security contribution payment
AEAT 111, HACIENDA RETENCIONES	IRPF withholding remittance
NOMINAS TRANSFERENCIA	Salary disbursement to employees
FOGASA	Wage Guarantee Fund contribution
MUTUA [NAME]	Occupational risk mutual (AT/EP)

Section 10 -- Interaction with Other Skills

Interaction with Other Skills

Scenario	Skill to Use
Employee payroll (IRPF + SS)	This skill (spain-payroll.md)
Self-employed (autónomos) tax and SS	spain-autonomos.md
IVA (Spanish VAT)	spain-vat-return.md
Bookkeeping	spain-bookkeeping.md
E-invoicing (TicketBAI, Verifactu, SII)	spain-einvoice.md

Key Handoff Points

Payroll → Bookkeeping: Gross wages + employer SS are P&L expenses (cuentas 640 + 642). Employee IRPF is a liability (cuenta 4751) until Modelo 111 payment. Employee/employer SS contributions are liabilities (cuenta 476) until payment to TGSS. Pagas extras should be accrued monthly (1/12 per month).
Payroll → Income Tax: Certificado de retenciones feeds into the employee's Declaración de la Renta. The AEAT algorithm determines withholding rates -- employers do not manually compute brackets.
Payroll → SS: RLC/RNT (formerly TC1/TC2) must reconcile with nómina totals. Sistema RED is the electronic channel for all SS communications.

PROHIBITIONS

Never manually compute IRPF — NEVER manually compute IRPF withholding rates -- use the official AEAT ALGORITMO_2026
Never forget MEI and solidarity surcharge — NEVER forget the MEI (0.90% total) and solidarity surcharge for high earners -- they are mandatory from 2026
Never confuse 12/14 payment structures — NEVER confuse 12-payment and 14-payment structures -- the base de cotización must correctly prorate pagas extras
Never omit pagas extraordinarias — NEVER omit pagas extraordinarias -- 2 per year are legally required (Art. 31 ET) (Art. 31 ET)
Never apply IRPF to SMI without verification — NEVER apply IRPF to SMI-level salaries without verifying the algorithm produces 0% -- most SMI earners are exempt
Never exceed 80 hours annual overtime — NEVER exceed 80 hours of annual overtime (unless compensated with rest)
Never issue incomplete nómina — NEVER issue a nómina missing any field required by the official model
Never miss SS/Modelo 111 deadlines — NEVER miss the SS payment deadline (last day of following month) or Modelo 111 deadline (20th)
Never present computations as definitive — NEVER present payroll computations as definitive -- direct to an asesor fiscal or gestor for sign-off

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as an asesor fiscal, gestor administrativo, or graduado social in Spain) before implementation.

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Key figures — Spain, 2026

The full Guide