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Practical manual for Income Tax 2021.

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 2021 is set at 7,908.60 euros, in accordance with the provisions of the one hundred and twenty-first Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31).

  • The legal interest on money in the 2021 financial year remains at 3% and the late payment interest referred to in article 26.6 of the General Tax Law at 3.75%, in accordance with the provisions of the Forty-ninth Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31).

  • The average annual salary of all IRPF declarants remains at 22,100 euros for the 2021 financial year.