On 11 July 2015, Royal Decree-law 9/2015 was published in Spain's Official Gazette. The law entered into force the following day, reducing individual income tax rates, non-resident tax rates, and the resident withholding tax rate.

Individual Income Tax Rates

The general individual income tax rates are reduced by 0.5% for the first three brackets and 1% for the top two as follows:

• Up to EUR …