Approach

Exclusively for taxpayers subject to personal obligation tax, the sum of the total share of Wealth Tax jointly with the Personal Income Tax (general tax and full savings payment) payments, you will not be able to exceed 60% of the total taxable income, general and savings tax,. 100

The total amount of the Personal Income Tax is the sum of the amounts reflected in the boxes [0545] and [0546] of the Personal Income Tax declaration corresponding to the 2021 financial year.

The amount of the general and savings tax bases of Personal Income Tax is the sum of the amounts reflected in the boxes [0435] and [0460] of the 2021 Personal Income Tax tax return.