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Form 100. Personal Income Tax Declaration 2018 Tax rate

For the purposes of division in the event of death and loss of residence in Spain, the tax rate will be the result of multiplying by 100 the quotient obtained by dividing the total liquid quota by the liquidable base.

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

The tax rate will be expressed with two decimal places.