Direct taxes

Income Tax - Time to get working!

  1. Answer the following questions with the KONTUAK GARBI document in front of you: 

    • How much money did the provincial government's revenue office collect in income tax?

    • Of the total amount collected, what percentage corresponds to this tax?

  2. The net tax base to apply Mireia's rate in 2020 was €32,000. Kepa's was €16,000. In both cases the only applicable deduction is the general deduction. When submitting their Income Tax Returns, they have to calculate how much to pay in income tax. 

To justify and confirm this point, you can check the Summary table.

  1. Considering Mireia's income is twice Kepa’s, how much do you think each one has to pay?

  2. How much does Mireia have to pay? What about Kepa?

  3. The following figures are taken from Summary table. Calculate what percentage was applied in each case. 

Net tax base Total tax liability Rate (%)
16,030.00 3,686.90 ?
32,060.00 8,175.30 ?
  1. Answer these questions::

    • Why do you think they are different? What tax bases are taxed at the highest rate? Why? Does this seem right to you? Why?

  2. An acquaintance of yours lets out premises under his house, for which he receives a monthly rent of €500. He has told you that he does not declare this money.

What do you think? How does that affect you and other citizens? Why? What do you think he should do? Why?