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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
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