The minimum-wage deduction: why some salaries pay no IRPF
The IRPF deduction for salaries close to the Spanish minimum wage (SMI) in 2026: who gets it, how much it is worth and how it combines with other reductions.
So that people on the minimum wage pay no IRPF, there is an SMI deduction subtracted directly from the tax.
How much it is worth
On a gross salary up to €17,094: up to €590.89.
Above that, it drops by 20 cents for every extra euro until it disappears.
It can never exceed the IRPF you would otherwise pay.
Who gets it
Employees on low salaries in the common regime. It does not apply in the Basque Country or Navarra, which have their own rules.
Its effect on net pay
On €15,000 gross in Cataluña the net is €14,025 and the year's IRPF €0. Together with the work-income reduction, it brings the tax down to zero or close.
Withholding on your payslip
If your yearly IRPF is zero, your employer should withhold nothing, except the 2% minimum on contracts shorter than a year. If something is withheld, you get it back in the renta.