Spain

Escala general ESTATAL (state scale) only, IRPF 2025, per Ley 35/2006 del IRPF — Spain's 17 autonomous communities each legislate an additional, independent regional scale (escala autonómica) that combines with this state scale to determine actual liability; combined top marginal rates commonly range roughly 45–54% depending on region of residence. Excludes the regional scale and social security contributions. Top bracket shown (24.5%) is the state-only rate; the stored headline rate (48.5757%) reflects OECD's state+regional combined calculation, not this state-only schedule.

Source switched after independent verification (2026-07-18): the originally-cited official Agencia Tributaria page is the correct page topically but is a JS-driven filing hub with no rate table in its fetchable content (confirmed unfetchable by two separate direct-fetch attempts plus a raw-HTML check) — replaced with PWC, which states the rate scales explicitly. Two parallel layers: the regional Impuesto sobre el Patrimonio (IP, progressive 0.2% on the first €167,129.45 up to 3.5% above €10,695,996.06, set independently by each of the 17 autonomous communities — 6 apply a 100% rebate eliminating it) and the national Impuesto Temporal de Solidaridad de las Grandes Fortunas (ITSGF, now permanent), a complementary state-level top-up on net wealth above €3,000,000 that cannot be devolved to the regions: 0% to €3M, 1.7% on the next €2,347,998.03, rising to 3.5% above €10,695,996.06, with any regional IP paid credited against it. The ITSGF guarantees a minimum 3.5% top marginal rate nationwide regardless of regional IP rebates; 3.5% is shown as the top rate.