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Practical manual for Income Tax 2023.

Other issues of interest

IPREM , legal interest, late payment interest and average annual salary of all IRPF declarants

  • The amount of the Public Indicator of Multiple Effects Income (IPREM) for 2023 is set at 8,400 euros, in accordance with the provisions of the Ninetieth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).

  • The legal interest on money in the year 2023 is raised from 3 to 3.25 percent and the late payment interest referred to in article 26.6 of the General Tax Law is increased to 4.0625 percent, in accordance with the provisions of the Forty-second Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).

    For 2024, the legal interest rate remains at 3.25% and the late payment interest at 4.0625%. These rates will remain in effect until the General State Budget Law for 2024 is approved and comes into force, which has not yet occurred as of the closing date of this Manual.

  • The average annual salary of all IRPF declarants remains at 22,100 euros for the 2023 financial year.