IRPF Tax Brackets: A Practical Guide for Your Clinic
What is IRPF and why is it important?
The IRPF (Personal Income Tax) is one of the pillars of the Spanish tax system. It’s a direct and progressive tax applied to the income of individuals residing in Spain. This includes salaries, income from business activities, capital gains, rental income, and even investment profits.
In simpler terms, the more you earn, the more tax you pay. This tax impacts both employees and self-employed professionals. In clinics and healthcare centers, IRPF plays an important role, especially when collaborating with freelance health professionals, who must include this tax in their invoices.
What are IRPF tax brackets?
IRPF tax brackets define how much tax should be withheld or paid based on annual income. These brackets are structured in tiers, each associated with a specific tax rate. They are published and updated annually by the Spanish Tax Agency.
The purpose of these brackets is to ensure fair taxation based on income level. Both self-employed professionals and the clinics or businesses that work with them must understand these brackets to apply correct tax withholdings.
IRPF tax brackets and rates in 2025
For the 2025 tax year, the IRPF tax brackets are as follows:
| Taxable income (€) | Tax rate (%) |
|---|---|
| Up to 12,450 | 19% |
| 12,450 – 20,200 | 24% |
| 20,200 – 35,200 | 30% |
| 35,200 – 60,000 | 37% |
| 60,000 – 300,000 | 45% |
| Over 300,000 | 47% |
Although the first income bracket starts at 19%, freelance professionals generally apply a fixed 15% or 7% IRPF withholding in their invoices, in accordance with Spanish tax regulations. This amount is considered an advance payment on their total annual tax liability, which is later reconciled in their tax return.
🔗 See official source on the Spanish Tax Agency website
Applying IRPF in clinical invoicing
If your clinic collaborates with freelance healthcare professionals—such as physiotherapists, speech therapists, hearing aid specialists, or audiologists—you are legally required to withhold IRPF on their invoices. This means that when a professional sends you an invoice, you must pay them the total amount minus the IRPF withholding, and report that withheld amount directly to the Spanish Tax Agency.
👉 For example, if a speech therapist invoices €1,000 with a 15% IRPF rate, the clinic pays only €850 and withholds €150 to report to the tax agency.
This ensures the government receives part of the tax in advance. However, it also means the clinic assumes administrative responsibility, including:
- Verifying the correct IRPF percentage is applied (7%, 15%, exempt…)
- Ensuring the invoice is issued properly
- Submitting Form 111 quarterly (withholdings for professionals)
- Filing Form 190 annually (summary of withholdings)
Automating IRPF management: a real need
Handling IRPF manually is highly error-prone, especially when working with multiple professionals, each with different tax conditions. The risks include applying the wrong percentage, failing to withhold tax, or missing a filing deadline. Administrative workload also increases significantly.
That’s why automating IRPF application in invoicing is essential for clinics aiming to scale, comply with regulations, and maintain a professional relationship with their collaborators.
How does Audyum help with IRPF tax brackets?
Audyum is a CRM designed for clinics, built to manage all administrative and fiscal tasks in a simple, error-free way. When it comes to IRPF, Audyum offers:
- Pre-configured IRPF rates (15%, 7%, exempt…), so the professional can choose the one that applies to them when creating their invoice.
- Automatic invoice generation with real-time tax calculations.
- Complete fiscal tracking for each professional.
- Data export for tax filing (Form 111 and Form 190).
- Minimized accounting errors and administrative effort.
Thanks to Audyum, your clinic can stay in control of all tax withholdings without relying on manual processes or third-party tools. It also improves the experience for your freelance professionals, who can issue fully compliant invoices directly through the platform.
IRPF under control, without complications
IRPF tax brackets aren’t just a technical detail—they’re a key tool to avoid tax mistakes, stay compliant, and maintain financial health in your clinic. Applying the correct withholding percentage is essential, but it doesn’t have to be difficult.
With systems like Audyum, you can leave behind manual spreadsheets, tax guesswork, and last-minute panic before filing deadlines. Automate, manage, and streamline your clinic’s day-to-day operations from one place.
🎯 Request your free demo today and discover how Audyum can help your clinic manage IRPF professionally and error-free.
Important note:
The IRPF brackets and withholding rates mentioned in this article apply exclusively to the Spanish tax system. If your clinic operates outside of Spain or works with international professionals, it’s essential to check the local tax regulations or consult a tax advisor in your country.