In a previous article, we talked about the tax rates and their scale to be applied on the savings tax rate. This time, we want to inform you about the general scale.
Likewise, we have talked about the scale for the Income Tax for Natural Persons (IRPF) for the return of 2014, which is to be filed and presented before the 30.06.2015.
But, what will happen from 2015 onwards with all these tax reforms?
To start with, in 2015 the number of scales will be reduced. Instead of seven scales in 2014, this will be reduced to only five scales. The only purpose of the legislator is to try and simplify the scales for the income tax. As you can observe in the comparisons made below, also the progressivity in the income tax is reduced. For the year 2016, that is to say, for the tax return that will be filed in 2017 for the fiscal year 2016, the tax rates are reduced with maintenance of those five scales.
Scale IRPF 2014