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Practical Income Manual 2021.

Introduction

Once the amount of the liquid contributions, state and regional, has been quantified, and taking into account the transfer of Personal Income Tax to the Autonomous Communities, the remaining operations that must be carried out are collected, graphically and summarized in the following table:

Graphic diagram of the calculation of the liquid contributions, state and regional, of the differential quota and of the result of the settlement if the maternity deduction or deductions for large families or dependents with disabilities are applied