Personal and direct tax payable on the natural person's incomes, according to its personal and family conditions. The amount of the taxpayer is disposable income. This includes all incomes, capital gains and losses and imputed income as laid down by the Law.
PERSONAL INCOME TAX GROWTH
Personal income tax growth
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|Personal Income Tax
Note: Recognised Rights. Current Year.
Law no. 35/2006, of November 28th, on Personal income tax and of partial reform of Law on Corporation tax, Law on non-residents income and Law on wealth tax. (BOE 29/11/06)