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Practical manual for Income Tax 2022.

Chapter 15. Tax calculation: determination of full quotas

  1. Introduction
  2. Taxation of the general taxable base
  3. Taxation of the taxable base of savings
  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