Changes in Spanish law

The calculator now caps withholding under art. 85.3 of the IRPF Regulation, uses the correct earned-income reduction base and adds the 2026 solidarity contribution above the maximum base

Fixed married-filer withholding: removed an incorrect flat 600 EUR base reduction and replaced it with the correct RIRPF Art. 81 no-withholding income threshold.

Updated foreign-resident population figures to 2026, added the new pharmacy co-payment brackets from RDL 11/2026, and clarified how to apply for the healthcare convenio especial.

Updated the IRAV rent-increase rate to 2.49% and August 2026 rent-price data, and added new sections on ending a lease early and on adjusting the deposit after five years.

Corrected the 2026 low-income IRPF deduction to the official €590.89, replacing a rounded €591.

Fixed a lead-paragraph error: the permanent-contract Social Security rate is 6.50%, not 6.55% (which applies to temporary contracts).

Added the 2026 exemption from IRPF for minimum-wage (SMI) earners under RD-ley 5/2026, and clarified that the relief is an annual-return deduction rather than a payslip exemption.

Updated the average salary preset to €29,540, the INE's newest reported average annual salary in Spain for 2024.