In Spain CAE/PARC are responsible to deduct both your social contributions and income tax at source:
“For employed persons, their contributions are withheld from their pay, and transferred to the General Social Security Revenue Office by their employer together with his own contributions”
Employers pay the majority of the contribution, 23.6%, you pay 4.7% (figures may have increased, but same ratio).
Here is a guide for your/family social benefits in Spain – Link:
http://ec.europa.eu/employment_socia...20Spain_en.pdf
Income tax is graduated with the highest rate on earnings above 65K at 45% - Link:
Spanish tax rates and allowances for 2018.
You may want to review the Spanish Beckham’s Law (no joke):
“The Special Displaced Workers Regime, the original name of the Beckham Act, was approved in 2004 in Spain with the aim of boosting the national economy by attracting executives and qualified personnel from abroad. The incentive was that, under that regime, the displaced workers who changed their tax residence to Spain would have a tax reduction in their Spanish Income tax (IRPF). Specifically, it allowed them to be taxed as non-residents at the general rate of 24% instead of 43% [now 45%]” - Link:
Beckham Law: Can I Take Advantage of It? (UPDATED IN 2017)
And of course, the mandatory; didn’t you see this coming?
The shameful attack on the terms and conditions of the once envied Scandinavian work/life balance started in 2012, the time when a certain core group of pilots in Norway naively made a precarious agreement with a certain smiling rock-ape to use outsourced pilots at a new base in Finland.
Promises were made the airline would hire all the outsourced pilots when the base became profitable. More bases opened using more outsourced pilots and more false promises made. To the delight of the airline, unions in each country formed separate alliances between outsourced pilots and their service provider employer. Flights increased to/from the Norway hub.
A day of infamy arrived when the original core group of pilots became outsourced pilots themselves. Today they fight a legal battle to restore their former airline employee status and associated employee rights. It’s unfortunate they lacked foresight and fortitude in 2012.
History has shown people are slow to act whenever a regime or megalomaniac seeks to undermine the lives of a particular group, whether directly by force or perhaps disguised as an innovative labour model. We usually stand idly by until irrevocable harm is done, acting at the very last moment. The airline employee is an endangered species due to these abhorrent atypical employment schemes.
Save A Scandinavian.