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Parameters related to Contribution/Collection

MINIMUM PROFESSIONAL WAGE (LAST 5 YEARS))

Year Legal Resolutions Effects MPW /day MPW/month
2024 Royal Decree 145/2024 of 6.02 01 January 2024 €37.80 €1,134
2023 Royal Decree 99/2023 of 14.02
01.01.23  €36 €1,080
2022 Royal Decree 152/2022 of 22.02
01 January 2022 €33.33 €1,000
2021 Royal Decree 817/2021 of 28.09
01 January 2021 €32.17 €965
2020 Royal Decree 231/2020 of 4.02
01 January 2020 €31.66 €950


CHANGES IN THE PUBLIC INDICATOR OF MULTIPLE EFFECT INCOME (IPREM)

Year Legal Resolutions Effects Euros/day Euros/month
2022
Law 31/2022, of 23.12
01 January 2023
20 euros
600 euros
2021 Law 22/2021, of 28.12 01 January 2022 19.30 euros 579.02 euros
2020 Law 11/2020, of 30.12 01 January 2021 18.83 euros 564.90 euros
2019 Law 6/2018, of 03.07 01 January 2019 17.93 euros 537.84 euros
2018 Law 6/2018, of 03.07 01 January 2018 17.93 euros 537.84 euros

CHANGES IN THE LEGAL INTEREST ON MONEY AND LATE PAYMENT PENALTY

Year Legal Resolutions Effects LIM
(%)
LPP
(%)
2022 Law 31/2022, of 23.12 01 January 2023 3.25 4.0625
2021 Law 22/2021, of 28.12 01 January 2022 3.00 3.75
2020 Law 11/2020, of 30.12 01 January 2021 3.00 3.75
2019 Law 6/2018, of 03.07 01 January 2020 3.00 3.75
2018 Law 6/2018, of 03.07 05 July 2018 3.00 3.75
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