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IRPF
ConceptES

IRPF

Spain's personal income tax (Impuesto sobre la Renta de las Personas Fisicas).

Last refreshed: 11 July 2026 · Appears in 1 active topic

Timeline for IRPF

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Common Questions
What is IRPF and why is it central to Spain's July 2026 housing decree?
IRPF (Impuesto sobre la Renta de las Personas Fisicas) is Spain's personal income tax. Junts per Catalunya demanded IRPF landlord tax deductions as its price for supporting the July 2026 housing decree; Podemos's refusal to concede them on 8 July stalled the decree.Source: Lowdown

Background

IRPF (Impuesto sobre la Renta de las Personas Fisicas) is Spain's personal income tax, levied progressively on residents' worldwide income. It sets the deduction regime landlords use when declaring rental income, which is why it became the sticking point in Spain's July 2026 housing decree: Junts per Catalunya demanded IRPF landlord tax deductions as its price for the 176-vote majority the decree needs, and Podemos secretary-general Ione Belarra's refusal on 8 July stalled the decree, which now targets end-August.