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Form 100. 2019 Personal Income Tax return

8,12,1,2,4. Tax rate

For the purposes of payment in instalments in the event of death and loss of residence in Spain, the tax rate will be the result of multiplying the quotient obtained by dividing the total net tax liability by the net tax base by 100.

To this end, the tax rate corresponding to general income and savings must be differentiated, as applicable.

The tax rate will be expressed with two decimal places.