To find the amount of the liquidation with which the declaration concludes, it is necessary to apply reductions to the tax base and distinguish between the state and regional quotas
Law 11/2020, of December 30, on the General State Budget for the year 2021, has raised the applicable rate from 45% to 47% in the part of the tax base that exceeds 600,000 euros and, in the case of income derived from dividends and other income derived from participation in an entity’s own funds, interest and other income obtained from the transfer of own capital to third parties, and capital gains, introduces a new tranche starting at 200,000 euros with a rate applicable tax of 26%.
Determination
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 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 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
Law 11/2020, of December 30, on the General State Budget for the year 2021, modified the tax scale of the taxable savings base to introduce, both at the state and regional scale, a new tranche starting at 200,000 euros with an applicable tax rate of 13%.
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
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 over 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 2021, 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.
Taxpayers who pay maintenance annuities to their children by judicial decision, when the amount of those is less than the general taxable base, will apply the scale intended for this (article 65 of the Personal Income Tax Law) separately to the amount of the maintenance annuities and to the rest of the general tax base.
Consideration of residents abroad
Personal income taxpayers, residents abroad, 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 and Spanish consular offices. , with the exception of honorary vice consuls or honorary consular agents and the personnel dependent on them; holders of office or official employment of the Spanish State as members of delegations and permanent representations accredited to international organizations or that are part of delegations or observer missions abroad.
Also included in this definition are active officials who carry out an official position or employment abroad that is not of a diplomatic or consular nature. And, along the same lines, 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.
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.
To the tax base, except for the part thereof corresponding to income from dividends and other income derived from participation in an entity’s own funds, interest and other income obtained from the assignment of own capital to third parties, and capital gains that are revealed during transfers of patrimonial elements), the rates will be applied.
To the part of the tax base corresponding to the income referred to in article 25.1.f) of the revised text of the Non-Resident Income Tax Law (dividends and other income derived from participation in the equity of a entity, interest and other yields obtained from the assignment to third parties of its own capital, and capital gains that are revealed on the occasion of transfers of patrimonial elements), the rates indicated in the following scale will be applied.
food annuities
Those who have paid annuities for maintenance to their children by judicial decision, without the right to apply the minimum for descendants for the latter, when the amount of these is less than the general taxable base, have to determine the quotas of the general taxable base by means of 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.
Thus, on the one hand, the amount of the annuity for maintenance is obtained, and on the other, the rest of the general tax base. The general tax scale for 2021 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. Next, the general and regional tax scales are applied to the part of the general taxable base 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 fee…
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