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Practical Income Manual 2021.

Chapter 15. Tax calculation: determination of full quotas

  1. Introduction
  2. Lien on the general liquidable base
  3. Lien on the liquidated savings base
  4. Practical example: calculation of full state and regional contributions
  5. Tax applicable to personal income tax taxpayers residing abroad
  6. Special scheme applicable to employees posted to Spanish territory
  7. Specialties in determining the full state and regional quota