Skip to main content
Practical Income Manual 2022.

Other issues of interest

IPREM , legal interest, late payment interest and average annual salary of all taxpayers of Personal Income Tax

  • The amount of the Multiple Effects Public Income Indicator (IPREM) for 2022 is set at 8,106.28 euros, in accordance with the provisions of the one hundred and first Additional Provision of Law 22/2021, of December 28, on General Budgets of the Status for the year 2022 ( BOE of December 29).

  • The legal interest on money in fiscal year 2022 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-sixth of Law 22/2021, of December 28, on the General State Budgets for the year 2022 ( BOE of December 29).

    For 2023, the legal interest is set at 3.25 percent and the default interest at 4.0625 percent, as established in the forty-second Additional Provision of Law 31/2022, of December 23, of General State Budgets for the year 2023.

  • The average annual salary of all personal income tax filers remains at 22,100 euros for the 2022 financial year.