La Diputación Foral de Bizkaia publica el DECRETO FORAL 176/2021, de 28 de diciembre, por el que se modifican los porcentajes de retención a cuenta del Impuesto sobre la Renta de las Personas Físicas aplicables a los rendimientos del trabajo en 2022.
En Bizkaia se establecen los siguientes porcentajes de retención:
IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
---|---|---|---|---|---|---|---|---|
DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
0,00 | 14.000,00 | --- | --- | --- | --- | --- | --- | --- |
14.000,01 | 14.790,00 | 5 | 3 | --- | --- | --- | --- | --- |
14.790,01 | 15.530,00 | 6 | 4 | 2 | --- | --- | --- | --- |
15.530,01 | 16.460,00 | 7 | 5 | 3 | --- | --- | --- | --- |
16.460,01 | 17.700,00 | 8 | 6 | 4 | --- | --- | --- | --- |
17.700,01 | 19.150,00 | 9 | 7 | 5 | 2 | --- | --- | --- |
19.150,01 | 20.660,00 | 10 | 8 | 7 | 3 | --- | --- | --- |
20.660,01 | 22.020,00 | 11 | 10 | 8 | 5 | 1 | --- | --- |
22.020,01 | 23.540,00 | 12 | 11 | 9 | 6 | 3 | --- | --- |
23.540,01 | 25.360,00 | 13 | 12 | 10 | 8 | 4 | --- | --- |
25.360,01 | 27.540,00 | 14 | 13 | 11 | 9 | 6 | 2 | --- |
27.540,01 | 30.140,00 | 15 | 14 | 13 | 10 | 8 | 4 | --- |
30.140,01 | 33.230,00 | 16 | 15 | 14 | 12 | 9 | 6 | --- |
33.230,01 | 37.460,00 | 17 | 16 | 15 | 13 | 11 | 8 | --- |
37.460,01 | 40.700,00 | 18 | 17 | 16 | 15 | 13 | 10 | 3 |
40.700,01 | 43.840,00 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
43.840,01 | 47.530,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
47.530,01 | 51.420,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
51.420,01 | 55.650,00 | 22 | 21 | 21 | 19 | 18 | 16 | 11 |
55.650,01 | 59.140,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 |
59.140,01 | 63.080,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
63.080,01 | 67.570,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
67.570,01 | 72.700,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
72.700,01 | 78.160,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
78.160,01 | 83.030,00 | 28 | 28 | 27 | 26 | 25 | 24 | 20 |
83.030,01 | 88.560,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
88.560,01 | 94.660,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
94.660,01 | 101.910,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
101.910,01 | 109.880,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
109.880,01 | 119.000,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
119.000,01 | 129.790,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
129.790,01 | 142.100,00 | 35 | 35 | 34 | 34 | 33 | 33 | 31 |
142.100,01 | 155.630,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
155.630,01 | 172.010,00 | 37 | 37 | 37 | 36 | 36 | 35 | 33 |
172.010,01 | 192.250,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
192.250,01 | 213.160,00 | 39 | 39 | 39 | 38 | 38 | 37 | 36 |
213.160,01 | En adelante | 40 | 40 | 40 | 39 | 39 | 39 | 37* |