El Decreto Foral 126/2020, de 22 de diciembre de 2020, modifica los porcentajes de retención a cuenta del Impuesto sobre la Renta de las Personas Físicas para 2021.
| IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
|---|---|---|---|---|---|---|---|---|
| DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
| 0,00 | 14.000,00 | --- | --- | --- | --- | --- | --- | --- |
| 14.000,01 | 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 |
| 57.900,01 | 61.740,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
| 61.740,01 | 66.140,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
| 66.140,01 | 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 |
| 92.930,01 | 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* |