El Decreto Foral 5/2022, de 24 de agosto, modifica la tabla de porcentajes de retención a cuenta del Impuesto sobre la Renta de las Personas Físicas aplicables a los rendimientos del trabajo desde el 1 de septiembre de 2022:
IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
---|---|---|---|---|---|---|---|---|
DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
0,00 | 14.000,00 | --- | --- | --- | --- | --- | --- | --- |
14.000,01 | 15.070,00 | 5 | 3 | --- | --- | --- | --- | --- |
15.070,01 | 15.830,00 | 6 | 4 | 1 | --- | --- | --- | --- |
15.830,01 | 16.880,00 | 7 | 5 | 3 | --- | --- | --- | --- |
16.880,01 | 18.150,00 | 8 | 6 | 4 | --- | --- | --- | --- |
18.150,01 | 19.540,00 | 9 | 7 | 5 | 2 | --- | --- | --- |
19.540,01 | 21.050,00 | 10 | 8 | 7 | 3 | --- | --- | --- |
21.050,01 | 22.760,00 | 11 | 10 | 8 | 5 | 1 | --- | --- |
22.760,01 | 24.070,00 | 12 | 11 | 9 | 6 | 3 | --- | --- |
24.070,01 | 26.080,00 | 13 | 12 | 10 | 8 | 4 | --- | --- |
26.080,01 | 28.330,00 | 14 | 13 | 11 | 9 | 6 | 2 | --- |
28.330,01 | 30.990,00 | 15 | 14 | 13 | 10 | 8 | 4 | --- |
30.990,01 | 34.210,00 | 16 | 15 | 14 | 12 | 9 | 6 | --- |
34.210,01 | 38.650,00 | 17 | 16 | 15 | 13 | 11 | 8 | --- |
38.650,01 | 42.060,00 | 18 | 17 | 16 | 15 | 13 | 10 | 3 |
42.060,01 | 45.340,00 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
45.340,01 | 49.170,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
49.170,01 | 52.920,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
52.920,01 | 57.270,00 | 22 | 21 | 21 | 19 | 18 | 16 | 11 |
57.270,01 | 60.980,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 |
60.980,01 | 65.050,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
65.050,01 | 69.670,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
69.670,01 | 74.950,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
74.950,01 | 80.720,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
80.720,01 | 85.740,00 | 28 | 28 | 27 | 26 | 25 | 24 | 20 |
85.740,01 | 91.450,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
91.450,01 | 97.970,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
97.970,01 | 105.500,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
105.500,01 | 113.490,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
113.490,01 | 122.900,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
122.900,01 | 134.030,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
134.030,01 | 146.790,00 | 35 | 35 | 34 | 34 | 33 | 33 | 31 |
146.790,01 | 160.770,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
160.770,01 | 177.700,00 | 37 | 37 | 37 | 36 | 36 | 35 | 33 |
177.700,01 | 198.600,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
198.600,01 | 220.450,00 | 39 | 39 | 39 | 38 | 38 | 37 | 36 |
220.450,01 | En adelante | 40 | 40 | 40 | 39 | 39 | 39 | 37 |