The renta (Spanish tax return) compares the IRPF you owe for the whole year with what you already paid: withholding from your payslips or modelo 130 payments. If you paid too little, it ends up owing.
The most common causes
- Two or more payers: each employer withholds as if it were your only salary, so between them too little is withheld.
- Unemployment benefit alongside a salary: the SEPE usually withholds little.
- A change of situation you did not report: for example, a child stopped being your dependant.
- Withholding too low on contracts where pay rises during the year.
- Autónomos on modelo 130: the quarterly 20% can fall short on higher incomes.
How to avoid surprises
- Work out your yearly IRPF with all your income and compare it with what is withheld.
- Ask your employer for higher withholding: you can do it at any time on form 145.
- If you are self-employed, set aside a little more than 20% each month.
How much you should pay
On €30,000 gross in Cataluña, the year's IRPF is about €4,959. If your payslips together withheld less, the difference is what you will owe.
If you get a refund
The opposite happens too: with temporary contracts or low salaries, too much is often withheld and you get money back.
The calculator shows your yearly IRPF and the approximate withholding, so you can compare them with your payslip.