Calculate ordinary 2026 employee wage withholding for Bizkaia, Álava, Gipuzkoa and Navarra. Covers administration allocation, gross annual remuneration forecasts, the complete provincial and Navarra percentage tables, qualifying descendants, active disability point reductions, contract minimums, cash and in-kind payment treatment, prospective changes, pension annualisation and local wage-return schedules. Use for retenciones del trabajo, Hacienda Foral, Navarra modelo 715 or 745, provincial m...
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---
name: es-foral-payroll
description: "Calculate ordinary 2026 employee wage withholding for Bizkaia, Álava, Gipuzkoa and Navarra. Covers administration allocation, gross annual remuneration forecasts, the complete provincial and Navarra percentage tables, qualifying descendants, active disability point reductions, contract minimums, cash and in-kind payment treatment, prospective changes, pension annualisation and local wage-return schedules. Use for retenciones del trabajo, Hacienda Foral, Navarra modelo 715 or 745, provincial modelos 110 or 111, annual 190 and payroll certificates. These methods differ from the State payroll balancing algorithm. Determine the actual payer, work centre, territory, contract, annual forecast and documented family circumstances before choosing a table or calculating withholding."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
source: openaccountants
openaccountants_url: "https://www.openaccountants.com/skills/es-foral-payroll"
jurisdiction: "ES"
tax_year: "2026"
last_updated: "2026-10-28"
reviewed_by: "Jeff Watts"
---
# Spain: foral wage withholding for2026
## Who this applies to
[Basque Economic Agreement art. 7](https://www.boe.es/buscar/act.php?id=BOE-A-2002-9969#a7) assigns ordinary employment withholding by where work/services are performed. Where common/Basque work is mixed or its location cannot be determined, use the assigned work centre; telework, foreign work and the specified sea-platform work follow that centre. Apply the competent Basque territory's rules, rather than the employee's annual IRPF residence alone. Pensions/public-system benefits generally follow recipient residence. Directors have payer-domicile and joint corporate-tax allocation rules. State public-sector pay has its separate State allocation and listed institutional exceptions. An employee living in Madrid but assigned to a Bilbao centre for telework does not acquire the State payroll algorithm simply from that residence.
[Navarra Economic Agreement art. 10](https://www.boe.es/buscar/act.php?id=BOE-A-1990-31117#a1-13) similarly assigns ordinary work in Navarra, mixed/indeterminate work by assigned centre and telework/foreign work to that centre. It separately assigns Navarra/local public employees, route transport workers by payer domicile, pensions and directors under their specified limbs, with State public-sector exceptions and compensation provisions. Keep the final annual-residence tax calculation and the withholding administration as separate determinations. Obtain actual work, centre-assignment, payer and residence records.
## Rates, bands and thresholds
| Item |2026 rule |Primary source |
|---|---|---|
| Basque ordinary forecast table |35 rows, zero to40%; full descendant columns below |[Bizkaia DF47/2014 art88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [Álava DF40/2014 art84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [Gipuzkoa DF33/2014 art100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| Navarra ordinary table |25 strict thresholds; full descendant columns below |[DF174/1999 art71](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
## The base
### Basque2026 general employee table
The following **flat withholding percentages**, rather than marginal tax brackets, are identical in all three independently read 2026 regulations: Bizkaia DF 47/2014 art. 88.1 (amended DF 134/2025), Álava DF 40/2014 art. 84.1 (DF 42/2025), Gipuzkoa DF 33/2014 art. 100.1 (DF 27/2025). Each row applies to the annual forecast within its inclusive cent boundaries, and to the column for the qualifying descendant count. A total of 20,000.00 has zero under the table, but a statutory contract minimum can override it. The first nonzero row begins at 20,000.01. Do not apply the percentage only to the excess over the lower boundary.
| Annual forecast from | Through | 0 children | 1 | 2 | 3 | 4 | 5 | More than 5 | 2026 official source |
|---|---|---:|---:|---:|---:|---:|---:|---:|---|
| 0,00 | 20.000,00 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 20.000,01 | 20.510,00 | 7 | 5 | 3 | 0 | 0 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 20.510,01 | 21.300,00 | 8 | 6 | 4 | 1 | 0 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 21.300,01 | 22.150,00 | 9 | 7 | 5 | 2 | 0 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 22.150,01 | 23.220,00 | 10 | 9 | 7 | 4 | 0 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 23.220,01 | 24.050,00 | 11 | 10 | 8 | 5 | 1 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 24.050,01 | 25.410,00 | 12 | 11 | 9 | 6 | 3 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 25.410,01 | 27.440,00 | 13 | 12 | 10 | 7 | 4 | 0 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 27.440,01 | 29.790,00 | 14 | 13 | 11 | 9 | 6 | 2 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 29.790,01 | 32.610,00 | 15 | 14 | 13 | 10 | 8 | 4 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 32.610,01 | 36.350,00 | 16 | 15 | 14 | 12 | 9 | 6 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 36.350,01 | 40.670,00 | 17 | 16 | 15 | 13 | 11 | 8 | 0 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 40.670,01 | 44.560,00 | 18 | 17 | 16 | 15 | 13 | 10 | 2 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 44.560,01 | 48.060,00 | 19 | 18 | 17 | 16 | 14 | 12 | 4 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 48.060,01 | 52.020,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 52.020,01 | 56.780,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 56.780,01 | 61.820,00 | 22 | 21 | 21 | 20 | 18 | 16 | 11 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 61.820,01 | 65.710,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 65.710,01 | 70.080,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 70.080,01 | 75.020,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 75.020,01 | 80.730,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 80.730,01 | 86.770,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 86.770,01 | 92.190,00 | 28 | 28 | 27 | 26 | 25 | 24 | 21 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 92.190,01 | 98.350,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 98.350,01 | 105.380,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 105.380,01 | 113.180,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 113.180,01 | 122.030,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 122.030,01 | 132.200,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 132.200,01 | 144.140,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 144.140,01 | 157.300,00 | 35 | 35 | 34 | 34 | 33 | 33 | 31 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 157.300,01 | 172.280,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 172.280,01 | 190.410,00 | 37 | 37 | 37 | 36 | 36 | 35 | 33 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 190.410,01 | 212.820,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 212.820,01 | 236.060,00 | 39 | 39 | 39 | 38 | 38 | 37 | 36 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 236.060,01 | en adelante | 40 | 40 | 40 | 39 | 39 | 39 | 37 | [B art. 88](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
### Basque computation, family facts and prospective changes
1. Determine expected **gross annual cash plus valued in-kind pay**, fixed and foreseeable variable pay, for the calendar year from this payer. Include extra pay; apply the jurisdiction's actual non-integration percentages and caps to eligible irregular/benefit income. Exclude only the qualifying employer pension/EPSV and specified RETA payments identified by that regulation. Do not subtract employee social contributions, the State's 2,000 employment expense or its payroll employment reduction before selecting this table. Those are separate annual-tax/payroll rules.
2. Count descendants for whom the applicable NF art. 79 deduction is available, using circumstances on **1 January or employment commencement**. The age gate is not more than 30 in that tax period, except the art. 82 disability/dependency case. Establish cohabitation/statutory maintenance, the child's non-exempt income no more than annual SMI, other-family-unit and own-return exclusions from the annual PIT procedure. A shared parent's annual credit fraction does not turn a qualifying child into half a child in the table. Keep signed family declarations; absent communication apply the rate without the uncommunicated facts.
3. Select the one percentage for annual forecast and descendant column, then apply the active-disability point reduction below and the applicable statutory minimum. The ordinary percentage applies to the **whole relevant payment**, including the integration-adjusted amount where the statute requires it. In-kind plus cash has the local combined-withholding/ingreso-a-cuenta treatment; the Basque regulations charge the resulting aggregate against cash. Retain the tax certificate/in-kind ledger rather than applying the common-territory forecast exclusions by analogy.
4. Where remuneration changes in-year, recalculate the table percentage using the changed annual forecast; apply it **prospectively from the change**. Contract continuation/re-engagement within the same calendar year counts both already paid and expected further pay. These provisions do not direct the State quota-minus-prior-withholding divided by remaining-pay algorithm. Preserve the old and new annual forecasts, table row, rate and effective payment.
5. A relationship **under one year** has a **2% minimum**; other special dependent relationships generally have **15%**, with the statutory prisoner/disability exceptions. Gipuzkoa expressly includes the specified artists/technical-assistant relationship in the 2% floor; do not infer an identical special-artists override from Bizkaia/Álava wording. Part-time employment alone is not stated as the Basque 2% trigger. A requested higher rate must be written, timely for payroll and retained under the jurisdiction's continuation/change rules.
Sources for these methods: [Bizkaia arts. 87–88/107](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [Álava arts. 83–85](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [Gipuzkoa arts. 99–101](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd). The employee's annual tax remains the separate foral PIT computation.
### Basque active-disability point reductions
Category (a) is recognised disability **at least 33% and below 65%**. Category (b) has that degree plus the required reduced mobility, currently BLAM final mobility limitation **at least 25%** under RD 888/2022; category (c) is **at least 65%**. Apply the table's category, not both columns together. These are **percentage points removed from the table rate**, floored at zero subject to applicable statutory minimum-rate rules; they are not a deduction of that percentage from tax money. Obtain official status evidence and any applicable historical-certificate transition rather than replacing it with a guess.
| Annual forecast from | Through | Category a points | Category b/c points | 2026 official source |
|---|---|---:|---:|---|
| 0,00 | 25.410,00 | 9 | 12 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 25.410,01 | 32.610,00 | 7 | 12 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 32.610,01 | 48.060,00 | 6 | 10 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 48.060,01 | 56.780,00 | 5 | 10 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 56.780,01 | 80.730,00 | 4 | 8 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 80.730,01 | 122.030,00 | 3 | 6 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 122.030,01 | 190.410,00 | 2 | 5 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
| 190.410,01 | en adelante | 1 | 3 | [B art. 88.4](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.4](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.4](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |
### Basque specific employee/pension inputs
For all three current regulations, a newly acquired pension/passive-benefit status uses **annualisation** for selecting the rate, with the statutory option not to annualise. Do not apply the older Álava FAQ's one-child pension column to current 2026 law. Sporadic daily manual labour uses **daily pay ×100** for the table forecast. A judicial spouse/partner compensatory pension can reduce the forecast under the specific local rule, with a **2% rate floor**, an indefinite contract, the first eligible tax period being the one after the court fixed it, and the required communication/judgment evidence. Gipuzkoa additionally states the recipient must not cohabit with the payer. Do not confuse a child's maintenance payments with this spouse-pension route. Special fishing, elected impatriate and founder/foreign-tax-credit routes require their separate statutory conditions and are outside this ordinary table method ([B art. 88.3](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [A art. 84.3](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf), [G art. 100.3](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd)).
### Navarra 2026 employee table
[DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true), as amended by **DF 148/2025 with the 20 January 2026 correction**, applies from **1 January 2026**. Below, choose the **highest threshold strictly exceeded**; at exactly a threshold the preceding row still applies. Annual forecast at most 17,000 has zero from the general table, before any statutory minimum. Columns are qualifying children/other descendants, not a State family-situation category.
| Annual forecast more than | 0 children | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 or more | 2026 official source |
|---|---:|---:|---:|---:|---:|---:|---:|---:|---:|---:|---:|---|
| 17.000 | 2 | 1 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 18.500 | 4 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 19.750 | 6 | 5 | 4 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 21.250 | 8,5 | 7,5 | 6,5 | 4,5 | 2,5 | 0 | 0 | 0 | 0 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 23.250 | 11 | 10 | 9 | 7 | 5 | 2,5 | 0 | 0 | 0 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 25.250 | 13,3 | 12 | 11,3 | 8,5 | 7,5 | 5,5 | 3,4 | 0,5 | 0 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 27.500 | 14,6 | 13,3 | 12,6 | 9,9 | 9,2 | 7,8 | 5,8 | 3,8 | 0,8 | 0 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 30.250 | 15,8 | 14,5 | 13,7 | 12,4 | 10,7 | 8,9 | 7,9 | 5,9 | 3,9 | 0,9 | 0 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 32.250 | 17 | 16 | 15 | 13,6 | 12,5 | 10,8 | 10 | 8 | 7 | 5 | 2 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 35.750 | 18,1 | 17,1 | 16,5 | 14,7 | 14 | 13,3 | 12,2 | 10,2 | 9,1 | 7,1 | 6,1 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 41.250 | 20 | 19 | 18,3 | 16,9 | 16,2 | 15,5 | 13,7 | 12,4 | 11,3 | 10,2 | 9,2 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 48.000 | 22,1 | 21,5 | 20,9 | 18,9 | 18,3 | 17,7 | 16,6 | 15,6 | 14,5 | 13,4 | 12,3 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 55.000 | 24,1 | 23,5 | 23 | 22 | 21,5 | 20,9 | 19,8 | 18,7 | 17,7 | 16,6 | 15 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 62.000 | 26,1 | 25,5 | 24,5 | 24 | 23,5 | 22,9 | 21,9 | 21,4 | 19,8 | 18,7 | 17,2 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 69.250 | 28,3 | 27,7 | 27 | 26,6 | 25,5 | 25 | 24,4 | 22,9 | 21,8 | 20,3 | 19,3 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 75.250 | 29,6 | 29,2 | 28,3 | 27,3 | 27,2 | 26,2 | 26,1 | 24,5 | 23,4 | 22,3 | 21,3 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 82.250 | 30,8 | 30,5 | 30 | 29,4 | 29 | 28,3 | 27,7 | 26,6 | 25,6 | 24,5 | 23,9 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 94.750 | 32,2 | 31,7 | 31,2 | 30,8 | 30,4 | 30 | 29,5 | 28,9 | 27,8 | 26,8 | 25,7 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 107.250 | 33,5 | 33 | 32,6 | 32,3 | 32 | 31,5 | 31 | 30 | 29,5 | 28,5 | 28 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 120.000 | 35,1 | 34,8 | 34,6 | 34 | 33,5 | 32,9 | 32,4 | 31,3 | 30,7 | 29,7 | 29,1 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 132.750 | 36,2 | 36 | 35,8 | 35 | 34,5 | 33,9 | 33,4 | 32,8 | 32 | 31 | 30 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 146.000 | 38 | 37,5 | 37 | 36,5 | 35,5 | 34,9 | 34,4 | 34 | 33,5 | 32 | 31,5 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 200.000 | 40 | 39,8 | 39,4 | 39 | 38,5 | 38 | 37,5 | 35,5 | 34,5 | 33,7 | 33 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 280.000 | 42 | 41,5 | 41,2 | 40,8 | 40 | 39,5 | 39 | 37 | 36 | 35,2 | 34,5 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 350.000 | 43 | 42,9 | 42,8 | 42,5 | 41,5 | 41 | 40,5 | 38,5 | 37,5 | 36,7 | 36 | [DF 174/1999 art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
### Navarra base, disability, minimum and changes
Use foreseeable annual gross cash plus in-kind value, excluding the qualifying pension contributions reducing the base and specified pay belonging to other periods while the worker served this payer. In-kind forecast excludes the ingreso-a-cuenta amount. Include foreseeable fixed/variable pay. Count descendants meeting **LIRPF Navarra art. 62.9.b.b′**, with circumstances on 1 January or commencement: normally unmarried, below 30 with disability exception, cohabitation/economic dependency and the income-not-above-IPREM test, including the distinct judicial-child-support treatment. Use the annual PIT entitlement procedure and actual declaration, rather than importing the Basque SMI gate or annual credit amount.
For2026, the annual Navarra dependent-income ceiling is **8,400**, and the specified double family-unit ceiling is **16,800**. Income means taxable income including imputations less fiscally deductible expenses, excluding exempt income; do not subtract base reductions or prior-year loss offsets. Exactly8,400 meets this income gate;8,400.01 fails. The authority's [2025 manual, updated in2026, printed pp227/230](https://www.navarra.es/documents/48192/35409067/Manual%2Bte%C3%B3rico%2Bde%2Bla%2Bcampa%C3%B1a%2Bde%2B2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525?download=true&t=1775726152475) establishes Navarra's actual annual basis. Applying that same basis to2026 follows the unchanged art62.9 reference and unchanged [2026 IPREM values](https://vivienda.castillalamancha.es/iprem), set in [LPGE31/2022 DA90](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22128#da-90). This does not assert that a2026-income Navarra manual has been published. Keep all age, family, disability, support and apportionment conditions; the amount alone does not establish entitlement.
Payroll uses the qualifying descendant circumstances at **1January**, or commencement with this payer if later, under art71; annual IRPF credits use their own accrual-date rules. Obtain and retain the signed art72 communication and evidence.
From the general table percentage subtract the following **points** for active disability, selecting the higher disability category when at least 65%. Floor the reduced table percentage at zero, then respect the separately applicable contract minimum. Every row is the corrected 2026 art. 71.Uno:
| Annual forecast | Disability ≥33% and <65% | Disability ≥65% | Official source |
|---|---:|---:|---|
| 17,000.01–23,250 | 5 | 15 | [Art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 23,250.01–41,250 | 3 | 15 | [Art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| 41,250.01–94,750 | 2 | 8 | [Art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
| Above 94,750 | 2 | 5 | [Art. 71.Uno](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |
The **2% minimum** applies to relationships under one year **or incomplete working time**, and the specified artists/technical relationship; other special dependent relationships have **15%**, subject to the prisoner/disability exceptions. Navarra's ordinary part-time worker can therefore need 2% despite a zero table result. Directors receive **35%** under art. 70.b, rather than the ordinary employee table.
Apply the selected rate to the whole relevant payment. Regularise for continuation/re-engagement, resumption/change of the specified unemployment benefit, or general-rule/collective-agreement pay changes, using paid plus forecast further remuneration for the same year and applying the new rate prospectively. A category-related pay reduction permits a worker's written request for a new rate under art. 72.4. These are Navarra's actual routes, not the State AEAT balancing algorithm. The initial family facts are defined at 1 January/commencement; do not invent an automatic mid-year family recalculation unsupported by art. 71.
For passive benefits under art. 14.2.a, Navarra uses the **one-child column** and annualises a newly acquired pension status; the taxpayer can opt for the general table using actual personal circumstances. Sporadic daily manual work uses **daily pay ×100**. A communicated judicial spouse compensatory pension reduces the forecast, subject to a **2% rate floor**; Navarra's art. 71.Tres.3 does not state the Basque indefinite-contract/following-year gateway. Eligible art. 17.2 irregular-income reductions change the payment base under art. 71.Tres.4. Preserve written personal evidence and higher-rate requests under art. 72 ([DF 174/1999 arts. 70–72](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true)).
## Deadlines and filing
These are statutory ordinary windows; apply actual holidays, weekend extensions, direct-debit cutoffs and accepted-filing/payment receipts to the period. Monthly status is the actual statutory VAT/public-payer condition, not employee headcount.
| Administration | Ordinary wage return and period | Filing/payment window and annual certificate | Source |
|---|---|---|---|
| Bizkaia | 110 quarterly; 111 monthly under the statutory large-enterprise/public-payer cases | Quarterly first25 days April/July/October; January deadline extended to31. Monthly first25 following-month days, July through25September, December through31January. Annual190 during January; certificate before annual IRPF declaration opens | [DF47/2014art106](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf), [DF153/2022 DF1, amending DF112/2009 DA1](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2022/12/23/I-1160_cas.pdf?hash=7616a7ccaecc78b9aafa548934f8043a) |
| Álava | 110 quarterly;111 monthly under art104's categories | Quarterly first25 April/July/October and all January forQ4. Monthly first25 following-month days, **July through10September**, December allJanuary. Annual190 duringJanuary; certificate before annual IRPF declaration opens. Art104 expressly requires a negative return even for a period with no subject payments | [DF40/2014art104](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf) |
| Gipuzkoa | 110 quarterly;111 monthly | Quarterly first25 April/July/October and through31January forQ4. Monthly first25 following-month days, July from1August through25September, December through31January. Annual190 between1–31January;10T certificate before annual declaration opens | [Official110](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/110), [111](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/111), [190](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/190);DF33/2014art120; [OF575/2022 art. único](https://egoitza.gipuzkoa.eus/gao-bog/castell/bog/2022/12/23/c2208406.pdf) |
| Navarra | 715 quarterly;745 monthly where VAT period is monthly | Quarterly first20 following-quarter days, butQ2 through5August andQ4 through31January. Monthly first30 following-month days, January throughFebruary-end, June through5August, July through20September, December through31January. Annual190 **1January–5February** underOF4/2016, overriding olderJanuary-only text | [DF174/1999art90](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true), [OF25/2011arts3/5/6](https://www.lexnavarra.navarra.es/detalle.asp?r=12301), [OF4/2016](https://www.lexnavarra.navarra.es/detalle.asp?r=37052) |
**Gipuzkoa’s January filing and payment bridge.** [OF 575/2022, sole article](https://egoitza.gipuzkoa.eus/gao-bog/castell/bog/2022/12/23/c2208406.pdf), effective **24 December 2022**, permanently extends the listed January declaration/self-assessment and associated payment windows to the last day of January. Its model table expressly includes quarterly **110** and monthly **111**. This supplies the operative bridge from the older model-order deadline to the current published **31 January** route; it is not a special one-year concession. Q4 withholding on model110 and December withholding on model111 therefore have a nominal 31 January deadline in the following year. Apply the ordinary weekend/holiday extension and actual direct-debit/payment cutoffs to that nominal date. The order changes the January window, not the separate April/July/October or July-to-September schedules in the table. For both Q4 and December2026, the nominal statutory date is **31 January 2027**, before the relevant calendar adjustment.
For Bizkaia/Gipuzkoa/Navarra, a subject payment producing zero withholding can require a negative return, while no subject payments does not under the cited general rules. Álava's current art104 is expressly different. Separate paid-income/withholding aggregation from accrued contribution settlement. A payroll certificate and the annual190 must tie to actual payments, correctly valued in-kind amounts and local income-integration fields. Foral penalty/surcharge law is administration-specific; do not copy the State LGT numbers onto a foral assessment without the corresponding provincial/Navarra authority.
## Penalties and interest
Use the procedure law of the administration assessing the liability. Voluntary correction before a qualifying prior request, an underpayment offence and enforced collection are separate events. Interest uses the applicable period's statutory rate and actual accrual days; do not transplant the common-territory monthly surcharge into a foral return.
| Administration | Voluntary late correction and collection | Underpayment offence before conditional reductions | Primary law |
|---|---|---|---|
| Bizkaia | Art. 27's **declaration-based assessment** surcharge is 5% of assessed payable quota, or 0.5% if the declaration is filed within the next three working days. It preserves the art. 203 exception. Under art. 26.7, late **self-assessments** accrue interest from the original deadline except when both voluntary filing and payment occur within six months. Art. 28 collection is 5%, reduced to 0.5% for full effective payment in the first three working days of the executive period; 20% applies after the notified enforcement order's extraordinary payment term expires. The two collection surcharges are incompatible. | Art. 196:100–250% of unpaid tax for a culpable self-assessment underpayment; qualifying voluntary regularisation is excluded. Art. 203 ordinary late-return offence:400, with separate census/information amounts and narrowly specified no-request reductions. Do not halve the ordinary400 by borrowing the State rule. | [NF 2/2005 arts. 26–28/196/203](https://www.bizkaia.eus/documents/880307/15187815/ca_2_2005.pdf?idioma=ca) |
| Álava | Art. 27:5% within six months without interest; months7–12:5% plus interest from after the sixth month; beyond12months:10% plus interest from after the twelfth month. These voluntary routes exclude sanctions on their conditions. Art. 28 collection stages:5% before enforcement-order notification,10% where debt plus reduced surcharge are paid by its statutory term,20% otherwise. | Art. 195:50–150% without concealment,100–150% with concealment; actually withheld/on-account/repercuted amounts instead75–150%/125–150%. Concealment's debt incidence must exceed10%. The specified later wrong-period regularisation has a separate30% rule. | [NF 6/2005 arts. 26–28/195](https://web.araba.eus/documents/d/araba/indice-norma-foral-general-tributaria-cas-8-pdf) |
| Gipuzkoa | Art. 27:2% within three months;5% from the fourth through twelfth month;10% after twelve months. Unlike Álava, these exclude sanctions but **retain interest from the original deadline**. Art. 28 collection:5% before enforcement-order notification; reduced5% where debt plus surcharge are paid within its term;20% otherwise. | Art. 195:50–150% without concealment,80–150% with concealment; actually withheld/on-account/repercuted amounts75–150%/105–150%. Concealment's debt incidence must exceed10%. | [NF 2/2005 arts. 26–28/195](https://www.gipuzkoa.eus/documents/2456431/8.6741042E7/NF%202-2005%20%282026%29.pdf/b8f36f3d-32d7-f2bf-c007-b7e250cb49e2) |
| Navarra | Art. 52.3:1% within the following month;5% after the first month but before three months have elapsed;10% after three but before twelve;15% beyond twelve plus interest after that twelfth month until payment. The earlier routes exclude interest and sanctions. Identify expressly one tax/return period and include only that period. Unpaid filing can also attract the executive-period collection surcharge. An improper refund has its own amount and clock from receipt. | Arts. 76–77:ordinary serious offences75–180% of the relevant unpaid/unduly obtained amount; actually withheld/on-account/repercuted nonpayment90–200%. The specified later wrong-period regularisation has a separate55% rule. Apply art. 71's graduation and agreement/payment conditions before any reduction. | [LF 13/2000 arts. 50/52/68–77](https://www.boe.es/buscar/act.php?id=BOE-A-2001-3494) |
For Álava/Gipuzkoa, filing an unpaid late self-assessment without the prescribed contemporaneous deferral, instalment or compensation request does not prevent executive collection costs. For all four, preserve notice dates, the exact declaration/self-assessment route, payment evidence, correction period and any reduction conditions. Incorrect refunds, false invoices, information omissions and failure to provide an assessment declaration have their own offences. A percentage range is not an automatic assessment: establish culpability, statutory base, classification and applicable reductions under the cited law.
## Cross-border points
Wage-withholding allocation follows the actual Concierto/Convenio points of connection described above. It is separate from final annual IRPF residence. A nonresident worker, treaty-exempt work or elected specialist impatriate regime needs the corresponding substantive law before replacing an ordinary percentage. Keep foreign tax and social-insurance certificates separately; wage withholding does not settle social contributions.
## Two worked examples that recompute
**Basque ordinary and disability control.** Full-year ordinary indefinite employee with30,000 forecast, two qualifying descendants and2,500 monthly taxable cash: table13%, withholding325. With category(a) active disability the reduction is7points, producing6%, withholding150. This does not reduce the base by social contributions or use the State employment reduction.
```oa-check
name: Basque2026 flat table and active disability points
inputs:
annual_forecast: 30000
monthly_payment: 2500
selected_table_rate: 13
disability_points: 7
steps:
ordinary_withholding: monthly_payment * selected_table_rate / 100
disability_rate: max(selected_table_rate - disability_points, 0)
disability_withholding: monthly_payment * disability_rate / 100
expected:
ordinary_withholding: 325
disability_rate: 6
disability_withholding: 150
```
**Navarra boundary and part-time control.** At30,000 forecast and two qualifying children, choose the threshold27,500 row (12.6%), giving315 on2,500 payment. At exactly30,250 the same12.6% row still applies; at30,250.01 the rate becomes13.7%. A separate lawful indefinite part-time employment with16,000 forecast and1,000 payment has zero from the general table but the2% incomplete-time floor produces20 withheld.
```oa-check
name: Navarra2026 table and incomplete-time minimum
inputs:
monthly_payment: 2500
table_rate: 12.6
parttime_payment: 1000
parttime_table_rate: 0
incomplete_time_floor: 2
steps:
ordinary_withholding: monthly_payment * table_rate / 100
parttime_rate: max(parttime_table_rate, incomplete_time_floor)
parttime_withholding: parttime_payment * parttime_rate / 100
expected:
ordinary_withholding: 315
parttime_rate: 2
parttime_withholding: 20
```
## Ask the client first
1. Which payer, assigned work centre, actual service locations and public/private category select the collector?
2. What annual gross cash, valued in-kind pay and foreseeable changes establish the forecast?
3. What signed family/disability declarations and actual contract duration/working time establish the table and floor?
4. What prior payments, rate changes, withholding records and filing receipts reconcile the certificate?
## Sources
| Official source | Provisions read | Read on |
|---|---|---|
|[Bizkaia2026 withholding tables](https://www.bizkaia.eus/es/normativa-tributaria/retenciones-de-trabajo) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[Bizkaia DF47/2014 current payroll regulation](https://www.bizkaia.eus/documents/880307/15187815/ca_47_2014.pdf) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[bizkaia payroll amend2026](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2025/12/30/I-1405_cas.pdf) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[alava payroll amend2026](https://www.araba.eus/BOTHA/Boletines/2025/147/2025_147_03919_C.pdf) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[Navarra DF174/1999 current regulation](https://www.navarra.es/es/web/normativa-hacienda/-/reglamento-del-impuesto-sobre-la-renta-de-las-personas-f%C3%ADsicas-df-174/1999-de-24-de-mayo-?print=true) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[Álava DF40/2014 payroll regulation](https://web.araba.eus/documents/d/araba/indice-reglamento_irpf_cas-2-pdf) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[gipuzkoa payroll calendar](https://www.gipuzkoa.eus/es/web/ogasuna/calendario-fiscal) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[gipuzkoa payroll procedure](https://egoitza.gipuzkoa.eus/es/listado-tramites/-/tramiteak/xehetasuna/43/55/3027) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[gipuzkoa payroll110](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/110) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[gipuzkoa payroll111](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/111) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[gipuzkoa payroll190](https://www.gipuzkoa.eus/es/web/ogasuna/impuestos/modelo/190) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[navarra payroll715745](https://www.lexnavarra.navarra.es/detalle.asp?r=12301) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[navarra payroll190](https://www.lexnavarra.navarra.es/detalle.asp?r=29763) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[navarra payroll190 extension](https://www.lexnavarra.navarra.es/detalle.asp?r=37052) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[Gipuzkoa DF33/2014 payroll regulation](https://www.gipuzkoa.eus/documents/2456431/8.0755457E7/DF%2033-2014%20(2026-2).pdf/7e4c25eb-a139-fa5f-d310-deaa4c4bcffd) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[bizkaia january extension resolved](https://www.bizkaia.eus/lehendakaritza/Bao_bob/2022/12/23/I-1160_cas.pdf?hash=7616a7ccaecc78b9aafa548934f8043a) |Cited2026 withholding, allocation, declaration or filing provisions |2026-10-27 |
|[Bizkaia NF2/2005](https://www.bizkaia.eus/documents/880307/15187815/ca_2_2005.pdf?idioma=ca) |Cited late-correction, interest, collection and underpayment provisions |2026-10-27 |
|[Álava NF6/2005](https://web.araba.eus/documents/d/araba/indice-norma-foral-general-tributaria-cas-8-pdf) |Cited late-correction, interest, collection and underpayment provisions |2026-10-27 |
|[Gipuzkoa NF2/2005](https://www.gipuzkoa.eus/documents/2456431/8.6741042E7/NF%202-2005%20%282026%29.pdf/b8f36f3d-32d7-f2bf-c007-b7e250cb49e2) |Cited late-correction, interest, collection and underpayment provisions |2026-10-27 |
|[Navarra LF13/2000](https://www.boe.es/buscar/act.php?id=BOE-A-2001-3494) |Cited late-correction, interest, collection and underpayment provisions |2026-10-27 |
|[Álava DF19/2026](https://www.araba.eus/botha/Boletines/2026/060/2026_060_01478_C.pdf) |Separate2026 amendment checked alongside the older endnotes of the consolidated regulation; art123.5 change does not alter the wage table |2026-10-27 |
|[Navarra2025 manual, updated2February2026](https://www.navarra.es/documents/48192/35409067/Manual%2Bte%C3%B3rico%2Bde%2Bla%2Bcampa%C3%B1a%2Bde%2B2025.pdf/c9e11ce5-ae6f-eb9a-040b-265f1f040525?download=true&t=1775726152475) |Printed227/230 dependent annual basis and income definition; applied to2026 through unchanged law/indicator, not a2026-income manual |2026-10-27 |
|[LPGE31/2022 DA90](https://www.boe.es/buscar/act.php?id=BOE-A-2022-22128#da-90), [official2026 IPREM values](https://vivienda.castillalamancha.es/iprem) |Current indicator continuation |2026-10-27 |
| [Gipuzkoa OF575/2022 sole article/model table/final provision](https://egoitza.gipuzkoa.eus/gao-bog/castell/bog/2022/12/23/c2208406.pdf) | Permanent January filing/payment extension; explicit110/111 rows at physicalpage2; published23December2022, effective24December | 2026-10-28 |
**Not yet confirmed:** historical disability-certificate transition for a particular award; specialist impatriate/founder/fishing, unusual-benefit and cross-year arrears methods; the specified historical disability and specialist benefit facts require their applicable provision before use. The ordinary Navarra dependent-income basis is supplied above, with its dated-source provenance. Final annual tax is covered by the separate foral income-tax Guide; no accountant attestation is claimed.
## Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `es-foral-payroll` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/es-foral-payroll. If neither is available, confirm every figure against the official source pages cited above before relying on it.
