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Practical Guide to Income Tax 2025. Part 1.

Other issues of interest

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

  • The amount of the Public Indicator of Income for Multiple Effects (IPREM) for 2025 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, as in 2024, they are extended to 2025 in accordance with the provisions of article 134.4 of the Spanish Constitution.

  • Similarly, with the extension of the General State Budget for the year 2023, andThe legal interest rate for the year 2025 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 December 24).

    For 2026, the legal interest rate remains at 3.25 percent and the late payment interest rate at 4.0625 percent, which will remain in effect until the General State Budget Law for 2026 is approved and comes into force, which as of the closing date of this Manual has not yet occurred.

  • The average annual salary of all declarants of Personal Income Tax It remains at 22,100 euros for the 2025 financial year.