The full contributions are determined from the two components of the taxable base, which are: the general taxable base, to which the progressive rates of the state and regional scales are applied, and the savings taxable base to which they are also applied. both the types.
It must be taken into account that personal income tax is a tax partially assigned to the autonomous communities when making the calculations in the declaration. Also, it is necessary to consider the specific liquidation regime assigned to the personal and family minimum, to exempt income, except to determine the type of tax applicable to the remaining income, also called exempt income with progressiveness and annuities for food in favor of children satisfied by court decision.
Personal income tax is a partially transferred tax, with a limit of 50%. As a consequence of the assignment, within the liquidation procedure there are two phases: a state one and a regional one.
Regarding the amount of the personal and family minimum applicable to calculate the regional tax, both the autonomous community of the Balearic Islands and that of La Rioja, as well as the communities of Castilla y León and Madrid have approved the amounts of the personal and family minimum that must be use taxpayers residing in their territory in 2020 to calculate the regional tax.
Regarding the regional scales, all the communities have their respective scales applicable in this exercise.
The general taxable base of the taxpayer must be taxed at the rates of the general scale of the Tax. The resulting amount will be reduced by the amount derived from applying this same scale to the part of the general tax base corresponding to the personal and family minimum.
The average rate of the general state tax is understood to be that derived from multiplying by 100 the quotient resulting from dividing the quota obtained by applying the previous scale by the general taxable base.
The average rate of the general state tax is expressed with two decimal places without rounding.
The autonomies cannot regulate the conditions of residents abroad
The rates of the regional scale are applied to the general taxable base.
The resulting amount is reduced by the amount to be applied to the part of the general taxable base, corresponding to the personal and family minimum resulting from the regional increases or decreases, the regional scale. The average rate of the general regional tax is understood to be that derived from multiplying by 100 the quotient of dividing the fee obtained by applying the corresponding regional scale by the general taxable base. The average type of regional general tax is expressed with two decimal places without rounding.
Savings net base
The taxable base of the taxpayer’s savings must be taxed at the rates of the scale. The resulting amount is reduced by the amount derived from applying the previous scale to the part of the taxable base of savings corresponding to the personal and family minimum. The taxable base of the savings is taxed at the rates of the scale of your community. It is acted on in the same way as on the state scale.
Foreign residents
In order to determine the full total quota in the case of natural persons of Spanish nationality who are considered personal income taxpayers, but reside abroad since they cannot be considered residents in the territory of any autonomous community, they lack regulatory competence. on the personal income tax applicable to them.
Included as IRPF taxpayers are Spanish nationals, their spouse not legally separated and minor children, who have their habitual residence abroad, due to their status as members of Spanish diplomatic missions; members of Spanish consular offices, with the exception of honorary vice consuls or honorary consular agents and their dependent staff; Official position or employment holders of the Spanish State as members of delegations and permanent representations accredited to international organizations or who are part of observer delegations abroad.
Also, active officials who carry out an official position or employment abroad that is not diplomatic or consular in nature are considered personal income taxpayers; and to those who prove their new tax residence in a country or territory considered a tax haven, during the tax period in which the change of residence takes place and the following four. For 2020, the general taxable base is applied, as well as the corresponding savings taxable base.
The resulting amount is reduced by the amount resulting from applying the part of the net savings base corresponding to the personal and family minimum, the scale.
The remainder of the personal and family minimum not applied in the general taxable base does not reduce the taxable savings base, but the state and regional scales are applied to its amount and the resulting fee reduces the amount obtained from applying the aforementioned scales to the the totality of the net taxable base of savings, in a manner equivalent to how it operates in the general taxable base.
Displaced to Spanish territory
Individuals who acquire their tax residence in Spain by moving to Spanish territory and who choose to pay the Non-Resident Income Tax (IRNR), with the special rules of the Personal Income Tax Law, maintaining the status of taxpayer for this last tax during the tax period in which the change of residence is made and during the five following tax periods are taxed according to their own scale.
food annuities
Those who have paid annuities for maintenance to their children by judicial decision, without the right to apply for the latter the minimum for descendants, when the amount thereof is less than the general taxable base, must determine the quotas of the general taxable base through a five-step procedure.
In the first place, the amount of the annuities for maintenance must be differentiated from the rest of the general taxable base, thus obtaining two bases for the application of the tax scales.
Child support pensions have a calculation established in five steps
Thus, on the one hand, the amount of the annuity for maintenance is obtained, and on the other, the amount of the general taxable base. The general tax scale for 2020 and the corresponding regional scale are applied to each of these bases.
The next step leads to the sum of the general and regional quotas obtained, to determine the general state quota and the general regional quota.
The general and regional tax scales are then applied to the general taxable base part of the personal and family minimum increased by 1,980 euros per year.
And, finally, the installments determined in the third step are reduced by the amount of the fourth installments without being negative due to said reduction.
Those who pay child support annuities by court decision must apply the general tax scale separately to the child support annuities from the rest of the general taxable base, as long as they do not live with the child and have not opted for the application of the minimum for descendants of those children.
Exempt with escalation
Those incomes that, without being subject to taxation, must be taken into account for the purposes of calculating the tax rate applicable to the remaining income during the tax period are considered exempt income with progressiveness.
As an example of these incomes are those provided for in the agreements to avoid double taxation signed by Spain.
These incomes are added to the general or savings taxable base, depending on the nature of the income, to calculate the corresponding average tax rate for determining the full state and regional tax.
The average rate of tax calculated in this way will be applied on the general taxable base or savings, not including exempt income with progressiveness.
In the cases in which there is no remaining personal and family minimum, if the amount of the net savings base increased by the amount of the exempt income with progressiveness does not exceed 6,000 euros, it will not be necessary to carry out the aforementioned calculations.
Full and liquid quota
The full state quota is the result of adding the quotas resulting from applying the general tax scale to the general taxable base and to the savings taxable base the type of tax that corresponds according to its amount.
The liquid state quota is the result of reducing the full state quota by 50% of the total amount of the deductions provided for in article 68 of this Personal Income Tax Law. This result cannot be negative.
The tax obtained from the self-assessment is the result of applying the deductions for international double taxation, for international double taxation in international tax transparency, for double taxation due to the of income for the transfer of image rights, as well as the deductions that can be reduced corresponding to subsidized income.
The amount of the payments on account for 2020 is deducted from the fee resulting from the self-assessment (withholdings and deposits on account, installment payments and, where appropriate, the IRNR installments paid by those who have acquired this status due to change of residence). .
Taxpayers who carry out economic activities deduct the installment payments.
Finally, the differential quota, in general, constitutes the result of the declaration. However, in cases where the taxpayer is entitled to deductions for maternity or deductions for large families or people with disabilities, the result is determined by subtracting these deductions and adding the advances received.
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