{"id":3693,"date":"2020-11-10T17:07:42","date_gmt":"2020-11-10T17:07:42","guid":{"rendered":"https:\/\/fozassessors.com\/irpf\/"},"modified":"2022-02-04T09:30:36","modified_gmt":"2022-02-04T09:30:36","slug":"personal-income-tax","status":"publish","type":"page","link":"https:\/\/fozassessors.com\/en\/information\/personal-income-tax\/","title":{"rendered":"Personal income tax"},"content":{"rendered":"
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PERSONAL INCOME TAX<\/h1>
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1.- General Personal Income Tax scale:<\/strong>New for 2022, the scale applicable to Personal Income Tax 2022 (payable in 2023) will be 47% for income over 300,000 euros.<\/p>\n

The new general scale applicable is as follows:<\/p>\n<\/div><\/section>
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Net base up to
\n(euros)<\/th>		Total tax due
\n(euros)<\/th>		Remaining net base
\nup to
\n(euros)<\/th>		Applicable rate
\n(%)<\/th><\/tr>
0,00<\/td>0,00<\/td>12.450,00<\/td>9,50<\/td><\/tr>
12.450,00<\/td>1.182,75<\/td>7.750,00<\/td>12,00<\/td><\/tr>
20.200,00<\/td>2.112,75<\/td>15.000,00<\/td>15,00<\/td><\/tr>
35.200,00<\/td>4.362,75<\/td>24.800,00<\/td>18,50<\/td><\/tr>
60.000,00<\/td>8.950,75<\/td>240.000,00<\/td>22,50<\/td><\/tr>
300.000,00<\/td>62.975,00<\/td>Onwards<\/td>24,50<\/td><\/tr><\/tbody><\/table><\/div>