Approach

Exclusively for taxpayers subject to the Personal Obligation Tax , the sum of the full Wealth Tax payment together with the Personal Income Tax payments ( full general quota and full savings quota) may not exceed 60 percent of the sum of the tax bases, general and savings, of Personal Income Tax .

The amount of the full Personal Income Tax contributions is the sum of the amounts reflected in the boxes [0545] and [0546] of the Personal Income Tax declaration corresponding to the 2022 financial year.

The amount of the tax bases, general and savings, of Personal Income Tax is the sum of the amounts reflected in boxes [0435] and [0460] of the Personal Income Tax declaration corresponding to the 2022 financial year .