Skip to main content
Practical manual for Income Tax 2020.

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 2020 remains 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 4th), since by Agreement of the Council of Ministers of December 27, 2019, the General State Budget for the year 2018 is extended until 2020.
  • Similarly, with the extension of the General State Budget for 2018, the legal interest rate for 2020 has been set at 3%.
  • The average annual salary of all IRPF declarants remains at 22,100 euros for the 2020 financial year.