Lien on the general liquidable base
Regulations: Articles 63.1 and 65 Law Personal Income Tax
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 (%) |
---|---|---|---|
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 (%) |
---|---|---|---|
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 |