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Practical Guide to Income Tax 2025. Part 1.

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 (IRPF) corresponding to the Autonomous Community of residence of the taxpayer in the 2025 tax year
  8. Regularization of tax situations: the corrective self-assessment