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Parameters related to Contribution/Collection

MINIMUM PROFESSIONAL WAGE (LAST 5 YEARS))


Year	Legal Resolutions	Effects	MPW /day	MPW/month
2019	Royal Decree 1462/2018 of 21.12	01/01/2019	30 euros	900 euros
2018	Royal Decree 1077/2017 of 29.12	01/01/2018	24.53 euros	735.90 euros
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

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


Year	Legal Resolutions	Effects	Euros/day	Euros/month
2018	Law 6/2018, of 03.07	01/01/2018	17.93 euros	537.84 euros
2018	Law 3/2017, of 27.06	29/06/2017	17.93 euros	537.84 euros
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

CHANGES IN THE LEGAL INTEREST ON MONEY AND LATE PAYMENT PENALTY


Year	Legal Resolutions	Effects	LIM (%)	LPP (%)
2018	Law 6/2018, of 03.07	05/07/2018	3.00	3.75
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

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