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Practical manual for Income Tax 2021.

Introduction

Once the amount of the net contributions, state and autonomous, has been quantified, and taking into account the transfer of the IRPF to the Autonomous Communities, the remaining operations that must be carried out are listed, in a graphic and summarized form, in the following table:

Graphic diagram of the calculation of the net, state and regional quotas, the differential quota and the result of the liquidation if the deduction for maternity or the deductions for large families or people with disabilities in charge are applied