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Form 100. Personal Income Tax Return Declaration 2017

8.12.1.2.4. Tax rate

For the purposes of splitting in the event of death or loss of residence in Spain, the tax rate will be the result of multiplying by 100 the quotient obtained by dividing the total net share by the taxable base.

To this end, the type of tax that corresponds to general income and savings income must be differentiated, as appropriate.

The tax rate will be expressed with two decimal places.