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Running payroll and withholding tax in Spain
The Spanish payslip: from gross to net, with contributions, withholding and benefits in kind

Module 124 min2470 wordsFree — no account

The Spanish payslip: from gross to net, with contributions, withholding and benefits in kind

The lesson49
Worked case3
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 357 words · 7 min

Test yourself

Question 1 of 7

Question 1 of 7

What is the longest period that regular, periodic pay may cover?

One weekOne monthOne quarterOne year

Question 2 of 7

Question 2 of 7

What share of contributions does the 2026 payslip of a worker on an open-ended contract deduct?

4.70 %6.35 %6.50 %28.30 %

Question 3 of 7

Question 3 of 7

What happens to the part of a monthly salary above €5,101.20?

It does not contribute at allIt contributes at the general ratesIt pays an additional solidarity contributionIt is withheld at 47 %

Question 4 of 7

Question 4 of 7

How is the withholding amount on a salary obtained?

By applying 15 % to annual gross payBy applying the scale to the base and subtracting the scale applied to the personal and family allowanceBy subtracting the allowance from gross pay and applying 19 %From a fixed table by job category

Question 5 of 7

Question 5 of 7

What minimum withholding rate applies to a six-month contract?

0 %2 %7 %15 %

Question 6 of 7

Question 6 of 7

How is the yearly use of a car owned by the company valued?

At 10 % of its tax valueAt 20 % of its acquisition cost, taxes includedAt 30 % of its price before VATAt what the company actually spends on the car

Question 7 of 7

Question 7 of 7

What does the company do about a benefit in kind?

Withholds it from the next payslipMakes a payment on accountNothing, because no cash is paidPays an additional contribution

Back to the programme Module 2 — nextEnding a contract, freelancers' invoices and paying in with modelo 111

Read in Spanish

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.

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