The minimum interprofessional salary (SMI) could be taxed for the first time in 2026, for which work asks for several conditions to the Treasury. The main one: that more increases, to ensure that it reaches 60% of the average net salary. The debate on the taxation of the minimum wage is once again opened within the Government, as the novel request of the Second Vice President and Minister of Labor, Yolanda Díaz, has visible this Wednesday, Yolanda Díaz, to the Commission of Experts for the rise of the minimum interprofessional salary (SMI) of 2026: a recommendation of increase with a SMI without tribute and another recommendation with a scenario in which the minimum salary pays for the first time.
The two upload scenarios, with which the SMI must reach in any case that it reaches 60% of the average net salary recommended by the European Social Charter, are the finding that the discussion on taxation is once again open within the coalition government. While last year, work was planted against the Treasury in a hard confrontation, this time Yolanda Díaz has advanced accepting this possible contribution scenario to IRPF, but with certain conditions.
The first is that, in case of tax, the increase in the minimum wage of 2026 should be somewhat larger, to ensure that in any case the money that reaches the pocket of workers who charge it is 60% of the average net salary. “We are going to comply with 60%, exempt from taxation or tax,” Yolanda Díaz summarized, who has argued that the decision is in the hands of the Treasury, led by María Jesús Montero.
As a second condition, the Minister of Labor has indicated that the sections of taxation should be changed, to prevent people who earn the minimum wage being applied the same section as “to an income of 100,000 euros a year, 50%.” “I say again that this is unfair,” said Díaz.
Work continues to defend the IRPF exemption
Vice President Yolanda Díaz has reaffirmed that she maintains a position contrary to working people who earn the minimum tax salary. “Fiscal Pedagogy, but let's start above. Fiscal Pedagogy All, but Change the sections,” said the also the leader of adding within the government coalition. “Economic policy always goes on choice. Why do we always point to them?” He added.
At the moment, the minimum interprofessional salary is located at 1,184 euros gross per month in 14 payments, after a 61% rise since Pedro Sánchez arrived at La Moncloa. While in 2018 it was “marginal”, which barely covered a few hundred thousand workers, at the moment it reaches more than 2.5 million working people. “I still think that of course this rent is too meager for it (tax at IRPF),” Yolanda Díaz insisted on Wednesday.
However, last year his department refused in round to the taxation of the SMI, which unleashed a long negotiation with the Treasury, which led to an agreement for an IRPF deduction by 2025. Now, work opens to the possibility of paying with certain guarantees, an option that last year already defended in CCOO.
The debate on the payment of SMI taxes is Peliagudo, more in a country like Spain where the left is the only one – and with exceptions – that defends the fiscal pedagogy and the need for the payment of more taxes to reach European levels (which support better public resources), but which at the same time suffers from many pending tasks in fiscal justice: not only does it matter how much it is collected, but who pays and how much.
Although it is not exposed publicly, the debate on the taxation of the minimum wage is due to the great increase that it has experienced in recent years and that has meant an important change as a reference of salaries in Spain. In 2018, seven years ago, the SMI was 736 euros gross per month. Little by little, and because other salaries above the SMI do not grow so much, there is more and more population that brings together around the minimum wage and the exemption of the payment of taxes of this group supposes more money for public coffers.