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 2024 remains 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), since they are extended for 2024 in accordance with the provisions of article 134.4 of the Spanish Constitution.

• Similarly, by extending the General State Budget for the year 2023, the legal interest rate for the year 2024 has been set at 3.25 percent and the late payment interest referred to in article 26.6 of the General Tax Law at 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 2025, the legal interest rate remains at 3.25 percent and the late payment interest rate remains at 4.0625 percent, remaining in effect until the General State Budget Law for 2025 is approved and enters into force, which has not yet occurred at the closing date of this Manual.

• The average annual salary for all taxpayers of IRPF remains at 22,100 euros for the 2024 financial year.