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Practical manual for Income Tax 2022.

Chapter 18. Net rate, rate resulting from self-assessment, differential rate and result of the declaration

  1. Introduction
  2. Increase in net contributions, both state and regional, due to loss of the right to deductions from previous years
  3. Deductions from the total liquid contribution
  4. Share resulting from self-assessment
  5. Due tax
  6. Tax return result
  7. Amount of personal income tax that corresponds to the Autonomous Community of residence of the taxpayer in fiscal year 2022
  8. Regularization of tax situations