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Parameters related to Contribution/Collection
MINIMUM PROFESSIONAL WAGE (LAST 5 YEARS))
| Year | Legal Resolutions | Effects | MPW /day | MPW/month |
|---|---|---|---|---|
| 2025 | Royal Decree 87/2025 of 11.02 | 01 January 2025 | €39.47 | €1,184 |
| 2024 | Royal Decree 145/2024 of 6.02 |
01.01.24 | €37.80 | €1,134 |
| 2023 | Royal Decree 99/2023 of 14.02 |
01 January 2023 | €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 |
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 |