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 PIT (full general fee and full savings fee) It may not exceed 60 percent of the sum of the taxable bases, general and savings, of the Personal Income Tax (IRPF)..

The amount of the full fees of PIT is the sum of the amounts shown in the boxes [0545] and [0546] from the statement of PIT corresponding to the 2021 fiscal year.

The amount of the taxable bases, general and savings, of PIT is the sum of the amounts shown in the boxes [0435] and [0460] from the statement of PIT corresponding to the 2021 fiscal year.