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Renta 2021 Practical Handbook

Other questions of interest

IPREM, legal interest, interest on arrears and average annual salary of all Personal Income Tax filers

  • The amount of the Public Indicator of Multiple Effect Income (IPREM) for 2021 is set at 7,908.60 euros, in accordance with the provisions of the one hundred and twentieth additional provision of Law 11/2020, of 30 December, on the General State Budget for 2021 (BOE of 31 December).

  • The legal interest rate for the year 2021 remains at 3% and the interest for late payment referred to in article 26.6 of the General Tax Law at 3.75%, in accordance with the provisions of the forty-ninth additional provision of Law 11/2020, of 30 December, on the General State Budget for the year 2021 (BOE of 31 December).

  • The average annual salary for all taxpayers of the IRPF remains at 22,100 euros for the financial year 2021.