El Decreto Foral 31/2017, de 27 de diciembre, por el que se modifica el Reglamento del Impuesto sobre la Renta de las Personas Físicas y se aprueban los coeficientes de actualización aplicables en 2018 para la determinación de las rentas obtenidas en la transmisión de elementos patrimoniales en dicho impuesto y en el Impuesto sobre Sociedades ha modificado la Tabla de retenciones para el ejercicio 2018.
A continuación presentamos la Tabla de retenciones para el ejercicio 2018:
IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
---|---|---|---|---|---|---|---|---|
DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
0,00 | 11.780,00 | --- | --- | --- | --- | --- | --- | --- |
11.780,01 | 12.250,00 | 1 | --- | --- | --- | --- | --- | --- |
12.250,01 | 12.760,00 | 2 | --- | --- | --- | --- | --- | --- |
12.760,01 | 13.310,00 | 3 | 1 | --- | --- | --- | --- | --- |
13.310,01 | 13.920,00 | 4 | 2 | --- | --- | --- | --- | --- |
13.920,01 | 14.580,00 | 5 | 3 | --- | --- | --- | --- | --- |
14.580,01 | 15.310,00 | 6 | 4 | 2 | --- | --- | --- | --- |
15.310,01 | 16.150,00 | 7 | 5 | 3 | --- | --- | --- | --- |
16.150,01 | 17.370,00 | 8 | 6 | 4 | --- | --- | --- | --- |
17.370,01 | 18.790,00 | 9 | 7 | 5 | 2 | --- | --- | --- |
18.790,01 | 20.130,00 | 10 | 8 | 7 | 3 | --- | --- | --- |
20.130,01 | 21.650,00 | 11 | 10 | 8 | 5 | 1 | --- | --- |
21.650,01 | 23.150,00 | 12 | 11 | 9 | 6 | 3 | --- | --- |
23.150,01 | 24.820,00 | 13 | 12 | 10 | 8 | 4 | 1 | --- |
24.820,01 | 26.930,00 | 14 | 13 | 11 | 9 | 6 | 2 | --- |
26.930,01 | 29.470,00 | 15 | 14 | 13 | 10 | 8 | 4 | --- |
29.470,01 | 32.530,00 | 16 | 15 | 14 | 12 | 9 | 6 | --- |
32.530,01 | 36.680,00 | 17 | 16 | 15 | 13 | 11 | 8 | --- |
36.680,01 | 39.740,00 | 18 | 17 | 16 | 15 | 13 | 10 | 3 |
39.740,01 | 42.810,00 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
42.810,01 | 46.200,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
46.200,01 | 49.750,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
49.750,01 | 53.760,00 | 22 | 21 | 21 | 19 | 18 | 16 | 11 |
53.760,01 | 57.180,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 |
57.180,01 | 60.970,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
60.970,01 | 65.310,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
65.310,01 | 70.300,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
70.300,01 | 75.600,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
75.600,01 | 80.320,00 | 28 | 28 | 27 | 26 | 25 | 24 | 20 |
80.320,01 | 85.650,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
85.650,01 | 91.740,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
91.740,01 | 98.770,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
98.770,01 | 106.510,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
106.510,01 | 115.360,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
115.360,01 | 125.390,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
125.390,01 | 137.330,00 | 35 | 35 | 34 | 34 | 33 | 33 | 31 |
137.330,01 | 150.900,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
150.900,01 | 166.790,00 | 37 | 37 | 37 | 36 | 36 | 35 | 33 |
166.790,01 | 186.410,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
186.410,01 | 206.710,00 | 39 | 39 | 39 | 38 | 38 | 37 | 36 |
206.710,01 | En Adelante | 40 | 40 | 40 | 39 | 39 | 39 | 37 |