Complete guide: Annual bonus · Spain
Updated:
Extra payments under collective agreement: enter the annual total of non-prorated extra payments and accrued months. The Statute recognizes two extra payments; amounts and accrual periods depend on the agreement. Do not duplicate payments already included monthly.
Ordinary employment under the Workers' Statute. IRPF depends on the autonomous region and personal circumstances; withholding is not final liability.
Estimates in local currency, without conversion. Document review: 2026-10-23; laws, tables and monetary units are not automatically synchronized. Default salaries are examples, not legal minimum wages. Check your contract, collective agreement and payslip before making decisions.
Sources and legal scope
Document review: 2026-10-23
How it works
- 1Country-specific accrued benefit − advances = outstanding amount before tax.
- 2Separate salary bases, accrued entitlements and payments already received.
- 3Compare the result with the sources and the stated employment scenario.
Frequently asked questions
Which Spain rules apply?
Extra payments under collective agreement: enter the annual total of non-prorated extra payments and accrued months. The Statute recognizes two extra payments; amounts and accrual periods depend on the agreement. Do not duplicate payments already included monthly.
Is this a final tax filing or employment claim calculation?
Ordinary employment under the Workers' Statute. IRPF depends on the autonomous region and personal circumstances; withholding is not final liability.
Are inputs preserved when sharing?
Yes. The link retains entered amounts and options. Laws may change; check the date and sources.