Approach

Exclusively for taxpayers subject to the tax by personal obligation , the sum of the full amount of the Wealth Tax together with the amounts of IRPF (full general amount and full savings amount) may not exceed 60% of the sum of the taxable bases, general and savings, of IRPF .

The amount of the full installments of IRPF is the sum of the amounts reflected in boxes [0545] and [0546] of the IRPF declaration corresponding to the 2020 fiscal year.

The amount of the taxable bases, general and savings, of IRPF is the sum of the amounts reflected in boxes [0435] and [0460] of the IRPF declaration corresponding to the 2020 fiscal year.