Para el ejercicio 2016 no se han realizado cambios en la tabla de retenciones, se mantiene vigente la existente en 2014 y 2015 publicada en el DECRETO FORAL de la Diputación Foral de Bizkaia 47/2014, de 8 de abril de 2014, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas (BOB 23 Abril).
IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
---|---|---|---|---|---|---|---|---|
DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
0,01 | 11.690,00 | --- | --- | --- | --- | --- | --- | --- |
11.690,01 | 12.160,00 | 1 | --- | --- | --- | --- | --- | --- |
12.160,01 | 12.670,00 | 2 | --- | --- | --- | --- | --- | --- |
12.670,01 | 13.220,00 | 3 | 1 | --- | --- | --- | --- | --- |
13.220,01 | 13.820,00 | 4 | 2 | --- | --- | --- | --- | --- |
13.820,01 | 14.480,00 | 5 | 3 | --- | --- | --- | --- | --- |
14.480,01 | 15.210,00 | 6 | 4 | 2 | --- | --- | --- | --- |
15.210,01 | 16.010,00 | 7 | 5 | 3 | --- | --- | --- | --- |
16.010,01 | 17.210,00 | 8 | 6 | 4 | --- | --- | --- | --- |
17.210,01 | 18.620,00 | 9 | 7 | 5 | 2 | --- | --- | --- |
18.620,01 | 19.960,00 | 10 | 9 | 7 | 4 | --- | --- | --- |
19.960,01 | 21.470,00 | 11 | 10 | 8 | 5 | 1 | --- | --- |
21.470,01 | 22.960,00 | 12 | 11 | 9 | 6 | 3 | --- | --- |
22.960,01 | 24.350,00 | 13 | 12 | 10 | 8 | 4 | 1 | --- |
24.350,01 | 26.650,00 | 14 | 13 | 11 | 9 | 6 | 3 | --- |
26.650,01 | 29.160,00 | 15 | 14 | 13 | 10 | 8 | 4 | --- |
29.160,01 | 32.190,00 | 16 | 15 | 14 | 12 | 10 | 6 | --- |
32.190,01 | 36.300,00 | 17 | 16 | 15 | 13 | 11 | 8 | --- |
36.300,01 | 39.270,00 | 18 | 17 | 16 | 15 | 13 | 10 | 3 |
39.270,01 | 42.310,00 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
42.310,01 | 45.450,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
45.450,01 | 48.950,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
48.950,01 | 52.900,00 | 22 | 21 | 21 | 19 | 18 | 16 | 11 |
52.900,01 | 56.270,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 |
56.270,01 | 60.000,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
60.000,01 | 64.280,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
64.280,01 | 69.190,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
69.190,01 | 74.420,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
74.420,01 | 79.070,00 | 28 | 28 | 27 | 26 | 25 | 24 | 20 |
79.070,01 | 84.310,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
84.310,01 | 90.320,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
90.320,01 | 97.240,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
97.240,01 | 104.860,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
104.860,01 | 113.250,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
113.250,01 | 123.460,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
123.460,01 | 135.230,00 | 35 | 35 | 35 | 34 | 33 | 33 | 31 |
135.230,01 | 148.600,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
148.600,01 | 164.240,00 | 37 | 37 | 37 | 36 | 36 | 35 | 34 |
164.240,01 | 183.560,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
183.560,01 | 203.570,00 | 39 | 39 | 39 | 38 | 38 | 38 | 36 |
203.570,01 | en adelante | 40 | 40 | 40 | 39 | 39 | 39 | 38 |