Practical example: calculation of full state and regional contributions

Mr. ABC, resident in the Autonomous Community of Aragon, obtained a general taxable base of 23,900 euros and a savings taxable base of 2,800 euros in the 2023 financial year.

The amount of your personal and family minimum amounts to 5,550 euros.

Determine the amount of the full state and regional contributions corresponding to said taxpayer.

Solution:

1. Application of tax scales to the general taxable base (23,900)

1. General scale of IRPF

   Up to 20,200 = 2,112.75

   Other: 3,700 at 15% = 555

   Resulting Odds 1 (2,112.75 + 555) = 2,667.75

2. Regional scale of IRPF

   Up to 21,210 = 2,218.39

   Other: 2,690 at 15.00% = 403.5

   Resulting quota 2 = 2,218.39 + 403.5 = 2,621.89‬

2. Application of the tax scales to the general taxable base corresponding to the personal and family minimum

Given that the amount of the general taxable base (23,900) is higher than the personal and family minimum (5,550), this is entirely part of the general taxable base

1. General scale of IRPF

   5,550 at 9.50% = 527.25

   Resulting Odds 3 = 527.25

2. Regional scale of IRPF

   5,550 at 9.50% = 527.25

   Resulting Odds 4 = 527.25

3. Determination of the full general, state and regional quota

Full state general fee (Fee 1 - Fee 3): 2,667.75 − 527.25 = 2,140.50

Full regional general quota (Quota 2 - Quota 4): 2,621.89 − 527.25 = 2,094.64‬

4. Lien on the liquidated base of savings (2,800)

State tax 2,800 x 9.50% = 266

Regional tax 2,800 x 9.50% = 266

5. Determination of full quotas

Full state fee (2,140.50 + 266) = 2,406.50

Total regional quota (2,094.64‬ + 266) = 2,360.64