Approach

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

The amount of the full fees of the PIT is the sum of the quantities reflected in the boxes[0545] and [0546]from the declaration of the PIT corresponding to the 2023 financial year.

The amount of the tax bases, general and savings, of the PIT is the sum of the quantities reflected in the boxes [0435] and [0460] from the declaration of the PIT corresponding to the 2023 financial year.