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impôt sur le revenu en espagne
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It should be noted that the functioning and calculation of taxation in Spain are not the same as in France. Thus, the Spanish income tax does not escape the rule.

IRPF: What is it?

IRPF is personal income tax in Spain and it is essential that you declare it along with other tax returns if you are a tax resident in the country. It is a direct, personal, subjective, progressive and periodic tax that accounts for all the income obtained over that year and it applies to every Spanish tax resident. 

It is a direct tax because it is charged directly to the taxpayer, personal because it is dependent upon the individual not a product; subjective because it takes into account the physical conditions of the taxpayer; progressive because it is the base tax which is important, it’s the tax rate that is high; periodic because it is deducted at regular intervals throughout the year.