Skip to main content
Practical Income Manual 2019.

Other issues of interest

 IPREM , legal interest, late payment interest and average annual salary of all personal income tax filers

  • The amount of the Public Income Indicator of Multiple Effects (IPREM) for 2019 has been set at 7,519.59 euros, in accordance with the provisions of the Additional Provision one hundred and nineteen of Law 6/2018, of July 3, on Budgets General State Budgets for the year 2018 ( BOE of 4), since by Agreement of the Council of Ministers of December 28, 2018, the General State Budgets for the year 2018 are extended to 2019 .
  • Likewise, when the General State Budgets are extended for the year 2018, the legal interest on money in fiscal year 2019 has been set at 3 percent.
  • Default interest rates in force in the years 1994 to 2020
  • The average annual salary of all personal income tax filers is set at 22,100 euros for the 2019 financial year