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jueves, 09 de julio de 2020



                        Personal income tax


  1.1 Personal Income Tax: It is a direct, personal, subjective, progressive, periodic tax with income tax according to its nature.

  1.2 Direct: because its tax falls on a direct index of economic capacity (income of the taxpayer that reveals true wealth or economic capacity of its owner).

  1.3 Personnel: taxable event is delimited by the reference to a person as the center of imputation of the encumbered object ,,income" and not on an asset.

  1.4 Subjective: because it takes into account the income according to the personal and family situation of each natural person (age and degree of disability of the taxpayer or dependents)

  1.5 Progressive: with a higher tax base, a higher percentage of that income is taxed

  1.6 Newspaper: because it is taxed in a period or time interval called the tax period that normally coincides with the calendar year

Analytical or income tax according to their nature, in that the different components or income of the taxable event are integrated into the tax base differently based on their origin.

Currently it is partially transferred to the autonomous communities: quantitative elements and exemptions above all.


   0.2 Basic concepts

  0.2, 1 Full Return: (RI) It is the total amount of each of the income sources.

  0.2, 2 Net Return: (RN) It ??is the reduced RI in the fiscally deductible expenses for each one of the income categories. For example, in the case of personal income, social security expenses are included.

  0.2, 3 Tax Base: (BI) It is the sum of the RN. A general base and a savings base are distinguished.

  0.2, 4 Tax base of savings: certain sources of income are integrated as bank account yields and this sum is taken to its fixed rate

  0.2, 5 General tax base: income from work, income from economic activities and some sources of income from movable capital are integrated as established by law in its articles and taken to the tax scale

  0.2, 6 Net Payable Base: (BL) It is the IB less a series of reductions, among which is a personal / vital / family minimum.

  0.2, 7 Tax: Both the general base and the savings base apply a progressive scale. For the savings base, a scale with 3 tranches and rates ranging from 21% to 27% is used.

  0.2, 8 Full Fee: The full fee will be the sum of the amounts resulting from applying the tax rates to the general and savings tax bases, respectively.

  0.2, 9 Net Fee: (CL) It is the IC minus a series of deductions. For example, deductions for home purchases

  0.2, 10 Differential Fee: (CD) It is the CL less the withholdings, payments on account, installment payments, deductions for international double taxation and deductions for maternity. Its amount will be negative (to be returned) if the amount of payments on account (withholdings, payments on account and installment payments) is greater than the amount of the net installment.

  0.2, 11 Exempt minimum: it is a form of tax exemption by which a part of the income is not taxed considering that it corresponds to the vital minimum or living expenses. It is usually distinguished between the personal minimum (applicable to anyone, whose amount for the year 2015 was € 5,550) and the family minimum (which is added to the previous one and depends on family circumstances such as children or elderly people in their care).

  0.2, 12 Exempt minimum (2): The amount of annual income that any taxpayer who does not reach it will also be exempt from having to pay any personal income tax is also called - somewhat confusingly. In 2015 this minimum was set at € 12,000.

  0.2, 13 Minimum exempt from declaring: there is a minimum of annual income below which the taxpayer is not obliged to file the income tax return (although they must pay what corresponds to them). In 2015 this minimum is € 22,000 gross per year, for taxpayers who have obtained their income from a single payer.

From our Real Estate Agency in Moraira, Marti Projects S.L. We want to make ourselves echo in the transmission of information, trying in this way to be able to help you to solve any doubt corresponding to this type of tax and its characteristics. We always advise you to go to your trusted manager for your particular case.


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