Para el ejercicio 2020 se mantiene sin cambios, respecto de 2019, la tabla de retenciones publicada en el Decreto Foral 31/2018, de 27 de diciembre de 2018, por la que 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 2020 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 |