En el Decreto Foral 31/2018, de 27 de diciembre de 2018, se modifican el Reglamento del Impuesto sobre la Renta de las Personas Físicas y el Reglamento del Impuesto sobre Sociedades, y se aprueban los coeficientes de actualización aplicables en 2019 para la determinación de las rentas obtenidas en la transmisión de elementos patrimoniales en ambos impuestos.
La Tabla de retenciones para el ejercicio 2019 es la siguiente:
IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
---|---|---|---|---|---|---|---|---|
DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
0,01 | 11.860,00 | --- | --- | --- | --- | --- | --- | --- |
11.860,01 | 12.340,00 | 1 | --- | --- | --- | --- | --- | --- |
12.340,01 | 12.850,00 | 2 | --- | --- | --- | --- | --- | --- |
12.850,01 | 13.410,00 | 3 | 1 | --- | --- | --- | --- | --- |
13.410,01 | 14.020,00 | 4 | 2 | --- | --- | --- | --- | --- |
14.020,01 | 14.690,00 | 5 | 3 | --- | --- | --- | --- | --- |
14.690,01 | 15.420,00 | 6 | 4 | 2 | --- | --- | --- | --- |
15.420,01 | 16.310,00 | 7 | 5 | 3 | --- | --- | --- | --- |
16.310,01 | 17.540,00 | 8 | 6 | 4 | --- | --- | --- | --- |
17.540,01 | 18.970,00 | 9 | 7 | 5 | 2 | --- | --- | --- |
18.970,01 | 20.500,00 | 10 | 8 | 7 | 3 | --- | --- | --- |
20.500,01 | 21.840,00 | 11 | 10 | 8 | 5 | 1 | --- | --- |
21.840,01 | 23.340,00 | 12 | 11 | 9 | 6 | 3 | --- | --- |
23.340,01 | 25.080,00 | 13 | 12 | 10 | 8 | 4 | --- | --- |
25.080,01 | 27.250,00 | 14 | 13 | 11 | 9 | 6 | 2 | --- |
27.250,01 | 29.790,00 | 15 | 14 | 13 | 10 | 8 | 4 | --- |
29.790,01 | 32.880,00 | 16 | 15 | 14 | 12 | 9 | 6 | --- |
32.880,01 | 37.070,00 | 17 | 16 | 15 | 13 | 11 | 8 | --- |
37.070,01 | 40.210,00 | 18 | 17 | 16 | 15 | 13 | 10 | 3 |
40.210,01 | 43.320,00 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
43.320,01 | 46.760,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
46.760,01 | 50.350,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
50.350,01 | 54.520,00 | 22 | 21 | 21 | 19 | 18 | 16 | 11 |
54.520,01 | 57.900,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 |
57.900,02 | 61.740,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
61.740,01 | 66.140,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
65.310,01 | 71.180,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
71.180,01 | 76.720,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
76.720,01 | 81.370,00 | 28 | 28 | 27 | 26 | 25 | 24 | 20 |
81.370,01 | 86.760,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
86.760,02 | 92.930,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
92.930,02 | 100.050,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
100.050,01 | 107.900,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
107.900,01 | 116.860,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
116.860,01 | 127.460,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
127.460,01 | 139.130,00 | 35 | 35 | 34 | 34 | 33 | 33 | 31 |
139.130,01 | 152.870,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
152.870,01 | 168.970,00 | 37 | 37 | 37 | 36 | 36 | 35 | 33 |
168.970,01 | 188.840,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
188.840,01 | 209.480,00 | 39 | 39 | 39 | 38 | 38 | 37 | 36 |
209.480,01 | en adelante | 40 | 40 | 40 | 39 | 39 | 39 | 37 |