17/07/2015
It has been changed recently the general (from the State)basis of the Income Tax for physical persons residents in Spain, by means of the RD 9/2015 of 10/10.
The following examples include the needed tax adaptations for residents in Catalonia
TAXATION FOR RESIDENTS IN SPAIN
INCOMES DUE TO ECONOMIC ACTIVITIES, PROFESSIONALS, INCOMES FROM PROPERTIES, REVENUE SHARING:
Taxable basis | It was estimated for 2015 | It has changed for 2015 with retroactive effects from January 2015 | 2.016 |
To 12.450 | 20% | 19,50% | 19% |
From 12.450 to 20.200 | 25% | 24,50% | 24% |
From 20.200 to 34.000(2015) to 35.200 <(2.016) | 31% | 30,50% | 30% |
From 34.000/35.200 to 60.000 | 39% | 38% | 37% |
From 60.000 on | 47% | 46% | 45% |
For instance, a resident who earns in 2015, €100.000 will pay €36.815,25 (before deductions and reductions). (Lacking the adaptation which each Autonomic Community decides)
Detail of the calculation of the example:
TAXABLE BASIS | DIFFERENCE | PERCENTAGE | TO PAY | |
TO 12.450 | 12.450 | 19,50% | €2.427,75 | |
12.450 – 20.200 | 7.750 | 24,50% | €1.898,75 | |
20.200 – 34.000 | 13.800 | 30,50% | €4.209,00 | |
34.000 – 60.000 | 26.000 | 38% | €9.880,00 | |
60.000 – 100.000 | 40.000 | 46% | €18.400,00 | FINAL PERCENTAGE |
|
| TOTAL SUM | €36.815,50 | 36,82 |
FOR THE INCOME FROM SAVINGS OF RESIDENTS:
2.015 | Applicable rate 2015 RDL 9/2015 | 2.016 | |
Taxable basis |
| ||
To 6.000 euros | 20% | 19,50% | 21% |
From 6.000 to 50.000 | 22% | 21,50% | 21% |
From 50.000 on | 24% | 23,50% | 23% |
That is, if a resident receives interests of €100.000 from his savings, will pay for this concept: €22.380 (Lacking the adaptation which each Autonomic Community decides)
Detail of the calculation of the example:
TAXABLE BASIS | DIFFERENCE | PERCENTAGE | TO PAY | |
TO 6.000 | 6.000 | 19,50% | €1.170,00 | |
6.000 – 50.000 | 44.000 | 21,50% | €9.460,00 | |
50.000 – 100.000 | 50.000 | 23,50% | €11.750,00 | FINAL PERCENTAGE |
€22.380,00 | 22,38 |
RETENTIONS ON THE INVOICING OF RESIDENT PROFESSIONALS AND SELF-EMPLOYED:
The retentions that the company or professional clients will have to make to their professional suppliers (physical persons self-employed) will be: from July 2015, the 15%.
For the recently created self-employed, until the first three years, will pay the 7% from 12/07/2015
RETENTIONS ON THE INCOME FROM MOVABLE CAPITAL, PROPERTIES AND STATE PROFITS OF RESIDENTS
From 12th July will be 19,5% (before 12h July was 20%)
TAXATION OF NON RESIDENTS
Incomes received by the permanent establishment on the amounts transferred to a foreign country generated by the permanent establishment
19,5
Incomes received by non-residents without permanent establishment in a European country with which there is tax information exchange
For the income of interests, profits and property profits
19,5%
OPTIONAL RULES FOR WORKERS MOVED TO SPANISH TERRITORY
The physical persons who obtain their tax residence in Spain as a consequence of their moving to Spanish territory, can choose to pay taxes according to the Tax on Income of non-residents, with the special rules established in part 2 of article 93 of the Law of IRPF.
General part of the Taxable basis
Taxable basis | |
To 600.000 euros | 24% |
From 600.000 euros | 47% |
Special part of the taxable basis: of savings
Taxable basis of savings | Total tax | Rest of taxable basis | |
0 | 0 | 6.000 | 19,50% |
6.000 | 1.170 | 44.000 | 21,50% |
50.000 | 10.630 | On | 23,50% |
Signed:
Santiago Roig Gironella