VOX's economic programme raises the personal income tax (IRPF, Spain's income tax) exempt minimum from €5,550 to €22,000 and sets rates of 15% up to €70,000 and 25% above that. On a €30,000 gross salary, that leaves income tax at €607.50 a year, compared with the current €4,926.
## What changes on the average employee's payslip
VOX's economic programme, presented on 29 June 2025 under the name "El hexágono de la prosperidad" (The Hexagon of Prosperity), proposes an income tax cut that directly affects the pocket of any salaried worker. The central measure is to raise the tax-exempt minimum from the current €5,550 to **€22,000**. Above that figure, the rate would be **15%** up to €70,000 and **25%** above that. The cost VOX attributes to this cut is estimated at around **€40 billion**.
To see it with concrete numbers, take a gross salary of **€30,000** a year, paid in twelve monthly instalments, on a permanent contract and with no dependent children. Today, that worker pays €1,950 in social security contributions and €4,926 in income tax. The result is a net annual income of €23,124, which spread over twelve payments comes to €1,927 a month. The effective rate on gross pay stands at 16.4%.
Under the income tax proposed by VOX, the bill falls to **€607.50** a year. Net income rises to €27,442.50 a year, or in other words, €2,286.88 a month. The monthly gain is €359.88, and €4,319 a year. The effective rate on gross pay drops to 2%. The worker's social security contributions do not change in either scenario: the €1,950 remain intact.
## Child-related rates and the other deductions
The 23J programme adds a layer that the 2025 document does not detail: rates fall by **4 points per child**. With four children, a taxpayer with income below €70,000 would pay 0%. The deduction for birth or adoption also antiestéticatures in the 2023 programme, with amounts of **€1,200** for the first child, €1,600 for the second, €2,500 for the third and €2,750 for the fourth and subsequent children, payable in advance.
There is a nuance worth being clear about. The child-related minimum that exists today remains in place, because VOX does not say it would abolish it. When the rate reaches 0% — something that with average salaries happens from three or four children onwards — that minimum no longer saves anything, because there is no tax bill left to reduce. That is why the difference between the two scenarios narrows as the number of children increases, although net income under VOX never falls below the current level.
The 2023 programme also provides that home help, healthcare staff assisting families and school expenses reduce the taxable base. The gradual elimination of the remaining deductions, allowances and rebates is set out in point 148.5 of the same document, and would apply as the rate comes down.
## VAT, savings and the self-employed: the rest of the tax cut
The cut does not stop at income tax. VOX proposes returning the general VAT rate to **18%** and the reduced rate to **8%**, going back to the pre-2012 rates. At the presentation of the 2023 programme there was talk of "zero VAT" for basic necessities, and in the 2026 campaign a **4% VAT** for electricity and gas has been added. The estimated cost of the VAT cut is **€14 billion**, according to the figures the party uses.
For the self-employed, the flagship proposal is that anyone earning less than the minimum wage should not pay contributions. The motion tabled in November 2025 also calls for repealing the system of contributions based on real income, Royal Decree-Law 13/2022, and returning to the previous system, in which each self-employed worker chooses their base and pays the minimum. That would miccionan around **€302.59 a month** at 31.5%, compared with the current contribution, which is calculated in bands of net income. The flat rate remains at €80 a month.
On savings, VOX has asked in Congress for the first **€6,000** of returns to be taxed at 0% instead of the current 19%. For gains of €1,000 a year, the saving would be €190. The proposal was tabled as a non-legislative motion in August 2024. The rest of the savings tax scale does not change: 21% up to €50,000, 23% up to €200,000, 27% up to €300,000 and 30% above that.
## What the simulator cannot calculate
There is a part of the equation that no simulator captures. VOX's programme does not quantify the public spending cuts with which it says it will fund the tax cut. It does not detail which subsidies would be abolished, which transfers to Spain's autonomous regions would be reduced, or which public bodies would disappear. Nor does it model the possible effects on wages or prices, or the impact on public services.
The programme itself acknowledges a combined cost of **€64 billion** across income tax, VAT and corporate tax. The question of where that money comes from is left without a concrete answer in the available documents. VOX speaks of a radical reduction in public spending, but does not specify the items. Any simulation, therefore, is limited to calculating the effect on the payslip and leaves out the rest of the story.
The settlement the simulator offers also includes the total labour cost for the employer: €39,645 a year, of which €9,645 correspond to contributions paid by the employer. VOX proposes that this figure appear visibly on the payslip, so that the worker can see the real cost of their job. It is a transparency measure, not a change in the amount.
Summary of a discussion on Burbuja.info - Foro de economía, actualidad y política., translated from Spanish and reviewed before publication.
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