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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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