Changes in Spanish law

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.