Parameters related to Contribution/Collection

MINIMUM PROFESSIONAL WAGE (LAST 5 YEARS))

Year	Legal Resolutions	Effects	MW /day	SMI/month
2017	Royal Decree 742/2016 of 30.12	01/01/2017	23.59 euros	707.70 euros
2016	Royal Decree 1171/2015 of 29.12	01/01/2016	21.84 euros	655.20 euros
2015	Royal Decree 1106/2014 of 26.12	01/01/2015	21.62 euros	648.60 euros
2014	Royal Decree 1046/2013 of 27.12	01/01/2014	21.51 euros	645.30 euros
2013	Royal Decree 1717/2012 of 28.12	01/01/2013	21.51 euros	645.30 euros

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

Year	Legal Resolutions	Effects	Euros/day	Euros/month
2017	Law 3/2017, of 27.06	29/06/2017	17.93 euros	537.84 euros
2017	Law 48/2015, of 29/10	01/01/2017	17.75 euros	532.51 euros
2016	Law 48/2015, of 29/10	01/01/2016	17.75 euros	532.51 euros
2015	Law 36/2014, of 26/12	01/01/2015	17.75 euros	532.51 euros
2014	Law 22/2013, of 23/12	01/01/2014	17.75 euros	532.51 euros
2013	Law 17/2012, of 27.12	01/01/2013	17.75 euros	532.51 euros

 

 

CHANGES IN THE LEGAL INTEREST ON MONEY AND LATE PAYMENT PENALTY

Year	Legal Resolutions	Effects	LIM (%)	LPP (%)
2017	Law 3/2017, of 27.06	29/06/2017	3.00	3.75
2016	Law 48/2015, of 29/10	01/01/2016	3.00	3.75
2015	Law 36/2014, of 26/12	01/01/2015	3.50	4.375
2014	Law 22/2013, of 23/12	01/01/2014	4.00	5.00
2013	Law 17/2012, of 27/12	01/01/2013	4.00	5.00