Gross to net and net to gross under Spanish rules, with deductions, overtime and self-employed.
In Spain, Social Security contributions (6.50% in 2026) and the IRPF income tax withholding are taken from your gross salary. The withholding depends on your salary, your family situation and your region (autonomous community).
Useful if you work in Spain or are thinking of moving there. The Basque Country and Navarre have their own tax system.
It’s an advance. The annual tax return works out the real tax and you get a refund or pay the difference.