Presupuestos Generales del Estado ↗
Official state-budget information. Check whether a document is an enacted budget, a proposal or a carry-forward from an earlier year.
Read the original plans
🇪🇸 Spain
Election watch
Next national polling date: not yet verified in this collection.
Election information source ↗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.
El PP plantea un decálogo de reformas económicas para recuperar el poder adquisitivo y modernizar la economía ↗
Proposes doubling the IRPF descendant allowance, inflation-adjusting its national bands and cutting VAT. Housing and investment ambitions have different horizons; infrastructure includes public-private financing. The text supplies no complete annual revenue/spending balance. This is a party policy plan, not enacted legislation or a matched FY 2027 alternative budget.
Browse original party manifestos ↗
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.
Pension eligibility and payments
Selected scheme verifiedOrdinary contributory retirement pension
- Eligibility age
- 65 with 38y3m contributions; otherwise 66y10m
- Payment basis
- Contribution-base and years-based
In 2026, ordinary age 65 requires at least 38 years and 3 months of contributions; otherwise it is 66 years and 10 months. From 2027, the threshold becomes 38y6m or age 67. Ordinary entitlement generally requires 15 contribution years, including two in the relevant last 15. The amount depends on the regulatory base and contribution percentage; it is not a flat national payment.
Reference information only. These rules and payments do not change the simulator’s fiscal model or calculate an individual pension entitlement.
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.
Income tax source · Corporation tax source · WTO tariff schedules