Read the original plans

🇪🇸 Spain

Election watch

Next national polling date: not yet verified in this collection.

General elections and autonomous-community elections follow different timetables.

Checked 2026-09-17. Government budget sources and historical party documents are available; a matched set of current costed opposition plans has not been verified.

Government and alternative plans

Source documents for reference. A party's costing is its own estimate unless identified as independent. Different years, definitions and government levels are not directly comparable. These documents do not automatically change the simulator.

Government budget collection · Select the applicable budget year

Presupuestos Generales del Estado ↗

Ministerio de Hacienda

Official state-budget information. Check whether a document is an enacted budget, a proposal or a carry-forward from an earlier year.

Historical document archive · Multiple elections

Browse original party manifestos ↗

Manifesto Project · WZB / IfDem

Use the document browser to select a country, party and election year. This is an archive of political programmes, not a set of audited alternative budgets.

Tax starting points

Income tax: 19–47% reference; region varies
Corporation tax: 25% general; SME rates differ
VAT / sales tax: 21% IVA
Tariffs: Rates depend on the product, origin and trade agreement.

The illustrative combined general-income schedule assumes the autonomous region uses the same scale as the state. Actual regional rates can be higher or lower. Savings income has a different schedule. Corporation tax is generally 25%, with reduced SME/microenterprise and special-regime rates.

Tax sources checked 2026-09-17. These are headline references; marginal rates apply to income bands, not every unit of income. Payroll contributions and allowances are not included in this compact comparison.

Income tax source · Corporation tax source · WTO tariff schedules

Pension schedules still marked “Not yet verified” are missing verified comparison data, not countries without pensions. Pension entitlements depend on contributions, age, residence and scheme.

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