Skip to main content
Practical manual for Income Tax 2019.

Other issues of interest

 IPREM , legal interest, late payment interest and average annual salary of all personal income tax filers

  • The amount of the Public Indicator of Multiple Effects Income (IPREM) for 2019 has been set at 7,519.59 euros, in accordance with the provisions of the one hundred and nineteenth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4), since by Agreement of the Council of Ministers of December 28, 2018, the General State Budget for the year 2018 is extended for 2019.
  • Similarly, with the extension of the General State Budget for the year 2018, the legal interest rate on money in the year 2019 has been set at 3%.
  • Late payment interest rates in force from 1994 to 2020
  • The average annual salary of all taxpayers of the IRPF is set at 22,100 euros for the 2019 financial year