Skip to main content
Practical Income Manual 2021.

Other issues of interest

IPREM , legal interest, late payment interest and average annual salary of all personal income tax filers

  • The amount of the Multiple Effect Public Income Indicator (IPREM) for 2021 is set at 7,908.60 euros, in accordance with the provisions of the Additional Provision one hundred and twenty-first of Law 11/2020, of December 30, on General Budgets of the State for the year 2021 ( BOE of 31).

  • The legal interest on money in fiscal year 2021 remains at 3 percent and the late payment interest referred to in article 26.6 of the General Tax Law at 3.75 percent, in accordance with the provisions of the Additional Provision forty-ninth of Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31).

  • The average annual salary of all personal income tax filers remains at 22,100 euros for the 2021 financial year.