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Practical Income Manual 2020.

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 2020 remains at 7,519.59 euros, in accordance with the provisions of the Additional Provision one hundred and nineteenth of Law 6/2018, of July 3, on General Budgets of the State for the year 2018 ( BOE of 4), since by Agreement of the Council of Ministers of December 27, 2019, the General State Budgets for the year 2018 are extended to 2020.
  • Similarly, when the General State Budgets for the year 2018 were extended, the legal interest on money in the year 2020 has been set at 3 percent.
  • The average annual salary of all personal income tax filers remains at 22,100 euros for the 2020 financial year.