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Form 100. 2020 Personal Income Tax Return Declaration

8,6,3,1. Full state fee

The calculation of the full state quota corresponding to the general taxable base will be carried out as follows:

  1. The rates corresponding to the general tax scale will be applied to the general taxable base (without deducting the amount of the personal and family minimum).

  2. The same scale will be applied to the part of the general taxable base corresponding to the personal and family minimum.

  3. The fee resulting from section 2 will be subtracted from the fee resulting from section 1.

The general scale applicable will be:

Net tax base

Up to euros

Total tax liability

Euros

Remainder of tax base

Up to euros

Applicable rate

Percentage

0.00

0.00

12,450.00

9.50

12,450.00

1,182.75

7,750.00

12.00

20,200.00

2,112.75

15,000.00

15.00

35,200.00

4362.75

24,800.00

18.50

60,000.00

8.950,75

From there on

22.50

Average state tax rate

The average rate of state tax will be understood as the one derived from multiplying by 100 the quotient resulting from dividing the amount obtained, provided for in article 63 of the Tax Law, by the general taxable base.

The average state tax rate will be expressed with two decimal places.

Taxpayers residing abroad: tax on the general liquidable base

The general taxable base will be subject to tax applying the following scales:

Liquidable base up to (euros)Full fee (euros)Remainder base liquidable up to (euros)Applicable rate (%)
Scale of article 63.1 Law Personal Income Tax
0.00 0.00 12,450.00 9.50
12,450.00 1,182.75 7,750.00 12.00
20,200.00 2,112.75 15,000.00 15.00
35,200.00 4,362.75 24,800.00 18.50
60,000.00 8,950.75 From there on 22.50
Liquidable base up to (euros)Full fee (euros)Remainder base liquidable up to (euros)Applicable rate (%)
Scale of article 65 Law Personal Income Tax
0.00 0.00 12,450.00 9.50
12,450.00 1,182.75 7,750.00 12.00
20,200.00 2,112.75 15,000.00 15.00
35,200.00 4,362.75 24,800.00 18.50
60,000.00 8,950.75 From there on 22.50