{"id":11936,"date":"2020-01-23T14:10:16","date_gmt":"2020-01-23T12:10:16","guid":{"rendered":"https:\/\/asesorias.com\/empresas\/?page_id=11936"},"modified":"2020-07-09T17:21:58","modified_gmt":"2020-07-09T15:21:58","slug":"alava","status":"publish","type":"page","link":"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pais-vasco-navarra\/alava\/","title":{"rendered":"IRPF en \u00c1lava: Tipos de gravamen y retenciones"},"content":{"rendered":"<p>El <a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/pais-vasco-navarra\/\">Pa\u00eds Vasco y Navarra<\/a> aplican sus propias normativas fiscales al Impuesto sobre la Renta de las Personas F\u00edsicas o el Impuesto de Sociedades. En este art\u00edculo vemos c\u00f3mo funciona el <strong>IRPF en \u00c1lava<\/strong>, los tipos de gravamen y los porcentajes de retenci\u00f3n aplicables.<\/p>\n<h2 id=\"tipos-de-gravamen\"><strong>Tipos de gravamen<\/strong><\/h2>\n<p>El <strong>IRPF en \u00c1lava 2019<\/strong> se aplica sobre determinados rendimientos econ\u00f3micos. En concreto, la Hacienda vasca establece grav\u00e1menes sobre:<\/p>\n<ul>\n<li>Rendimientos del trabajo.<\/li>\n<li>Rendimientos del capital inmobiliario.<\/li>\n<li>Rendimiento de actividades econ\u00f3micas.<\/li>\n<li>Ganancias patrimoniales obtenidas a causa de la transmisi\u00f3n o reembolso de acciones.<\/li>\n<li>Participaciones en instituciones de inversi\u00f3n colectiva.<\/li>\n<li>Participaciones derivadas de la transmisi\u00f3n de derechos de suscripci\u00f3n.<\/li>\n<li>Arrendamiento o subarrendamiento de inmuebles.<\/li>\n<li>Arrendamiento de bienes muebles.<\/li>\n<li>Negocios o minas.<\/li>\n<li>Rendimientos procedentes de la propiedad intelectual o industrial.<\/li>\n<li>Cesi\u00f3n del derecho de explotaci\u00f3n de imagen.<\/li>\n<li>Premios en met\u00e1lico.<\/li>\n<li>Promoci\u00f3n y venta de ciertos productos o servicios.<\/li>\n<\/ul>\n<p>En esta tabla vemos c\u00f3mo se organiza por <strong>tramos<\/strong> la base liquidable, y el tipo aplicable, y la cuota \u00edntegra resultante.<\/p>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Base liquidable <\/strong><\/p>\n<p><strong>general<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Cuota \u00edntegra<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Resto base liquidable<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Tipo aplicable<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">0,00<\/td>\n<td style=\"text-align: center;\">0,00<\/td>\n<td style=\"text-align: center;\">15,790,00<\/td>\n<td style=\"text-align: center;\">23,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">15.790,00<\/td>\n<td style=\"text-align: center;\">3.631,70<\/td>\n<td style=\"text-align: center;\">15,790,00<\/td>\n<td style=\"text-align: center;\">28,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">31.580,00<\/td>\n<td style=\"text-align: center;\">8.052,90<\/td>\n<td style=\"text-align: center;\">15,790,00<\/td>\n<td style=\"text-align: center;\">35,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">47.370,00<\/td>\n<td style=\"text-align: center;\">13.579,40<\/td>\n<td style=\"text-align: center;\">20.290,00<\/td>\n<td style=\"text-align: center;\">40,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">67.660,00<\/td>\n<td style=\"text-align: center;\">21.695,40<\/td>\n<td style=\"text-align: center;\">26.060,00<\/td>\n<td style=\"text-align: center;\">45,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">93.720,00<\/td>\n<td style=\"text-align: center;\">33.422,40<\/td>\n<td style=\"text-align: center;\">31.230,00<\/td>\n<td style=\"text-align: center;\">46,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">124.950,00<\/td>\n<td style=\"text-align: center;\">47.788,20<\/td>\n<td style=\"text-align: center;\">57.240,00<\/td>\n<td style=\"text-align: center;\">47,00%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">182.190,00<\/td>\n<td style=\"text-align: center;\">74.691,00<\/td>\n<td style=\"text-align: center;\">En adelante<\/td>\n<td style=\"text-align: center;\">49,00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"tablas-de-retencion-de-irpf-2019-de-alava\"><strong>Tablas de retenci\u00f3n de IRPF 2019 de \u00c1lava<\/strong><\/h2>\n<p>Ya te hablamos en otro art\u00edculo sobre la aplicaci\u00f3n del IRPF en el Pa\u00eds Vasco. Ahora nos vamos a centrar en las <strong>tablas del IRPF en \u00c1lava<\/strong>.<\/p>\n<p>Las retenciones del <strong>IRPF en \u00c1lava en 2019<\/strong> dependen de si se trata de rendimientos del trabajo, si estos rendimientos son obtenidos por personas con discapacidad, o de si las ganancias provienes de otras actividades econ\u00f3micas o profesionales. Lo vemos mejor en las siguientes tablas.<\/p>\n<h3 id=\"retenciones-por-rendimientos-del-trabajo\"><strong>Retenciones por rendimientos del trabajo<\/strong><\/h3>\n<p>Comenzamos por la <strong>retenci\u00f3n del IRPF en \u00c1lava<\/strong> por rendimientos del trabajo. Estas retenciones dependen del importe de las ganancias obtenidas y del n\u00famero de descendientes a cargo.<\/p>\n<div style=\"overflow: auto;\">\n<table class=\"data-table table-free-programs\" style=\"height: 63px;\" width=\"447\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\">IMPORTE<\/p>\n<p>(euros)<\/td>\n<td style=\"text-align: left;\">N\u00daMERO DE DESCENDIENTES<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Desde<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Hasta<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>1<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>2<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>3<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>4<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>5<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">0,01<\/td>\n<td style=\"text-align: center;\">11.780,00<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">11.780,01<\/td>\n<td style=\"text-align: center;\">12.250,00<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">12.250,01<\/td>\n<td style=\"text-align: center;\">12.760,00<\/td>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">12.760,01<\/td>\n<td style=\"text-align: center;\">13.310,00<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">13.310,01<\/td>\n<td style=\"text-align: center;\">13.920,00<\/td>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">13.920,01<\/td>\n<td style=\"text-align: center;\">14.580,00<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">14.580,01<\/td>\n<td style=\"text-align: center;\">15.310,00<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">15.310,01<\/td>\n<td style=\"text-align: center;\">16.150,00<\/td>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">16.150,01<\/td>\n<td style=\"text-align: center;\">17.370,00<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">17.370,01<\/td>\n<td style=\"text-align: center;\">18.790,00<\/td>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">18.790,01<\/td>\n<td style=\"text-align: center;\">20.130,00<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">20.130,01<\/td>\n<td style=\"text-align: center;\">21.650,00<\/td>\n<td style=\"text-align: center;\">11<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">21.650,01<\/td>\n<td style=\"text-align: center;\">23.150,00<\/td>\n<td style=\"text-align: center;\">12<\/td>\n<td style=\"text-align: center;\">11<\/td>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">0<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">23.150,01<\/td>\n<td style=\"text-align: center;\">24.820,00<\/td>\n<td style=\"text-align: center;\">13<\/td>\n<td style=\"text-align: center;\">12<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">24.820,01<\/td>\n<td style=\"text-align: center;\">26.930,00<\/td>\n<td style=\"text-align: center;\">14<\/td>\n<td style=\"text-align: center;\">13<\/td>\n<td style=\"text-align: center;\">11<\/td>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">26.930,01<\/td>\n<td style=\"text-align: center;\">29.470,00<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<td style=\"text-align: center;\">14<\/td>\n<td style=\"text-align: center;\">13<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<td style=\"text-align: center;\">4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">29.470,01<\/td>\n<td style=\"text-align: center;\">32.530,00<\/td>\n<td style=\"text-align: center;\">16<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<td style=\"text-align: center;\">14<\/td>\n<td style=\"text-align: center;\">12<\/td>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">32.530,01<\/td>\n<td style=\"text-align: center;\">36.680,00<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\">16<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<td style=\"text-align: center;\">13<\/td>\n<td style=\"text-align: center;\">11<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">36.680,01<\/td>\n<td style=\"text-align: center;\">39.740,00<\/td>\n<td style=\"text-align: center;\">18<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\">16<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<td style=\"text-align: center;\">13<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">39.740,01<\/td>\n<td style=\"text-align: center;\">42.810,00<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<td style=\"text-align: center;\">18<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\">16<\/td>\n<td style=\"text-align: center;\">14<\/td>\n<td style=\"text-align: center;\">12<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">42.810,01<\/td>\n<td style=\"text-align: center;\">46.200,00<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<td style=\"text-align: center;\">18<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<td style=\"text-align: center;\">13<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">46.200,01<\/td>\n<td style=\"text-align: center;\">49.750,00<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<td style=\"text-align: center;\">18<\/td>\n<td style=\"text-align: center;\">17<\/td>\n<td style=\"text-align: center;\">15<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">49.750,01<\/td>\n<td style=\"text-align: center;\">53.760.00<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<td style=\"text-align: center;\">18<\/td>\n<td style=\"text-align: center;\">16<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">53.760,01<\/td>\n<td style=\"text-align: center;\">57.180,00<\/td>\n<td style=\"text-align: center;\">23<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<td style=\"text-align: center;\">18<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">57.180,01<\/td>\n<td style=\"text-align: center;\">60.970,00<\/td>\n<td style=\"text-align: center;\">24<\/td>\n<td style=\"text-align: center;\">23<\/td>\n<td style=\"text-align: center;\">23<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<td style=\"text-align: center;\">21<\/td>\n<td style=\"text-align: center;\">19<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">60.970,01<\/td>\n<td style=\"text-align: center;\">65.310,00<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<td style=\"text-align: center;\">24<\/td>\n<td style=\"text-align: center;\">23<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<td style=\"text-align: center;\">20<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">65.310,01<\/td>\n<td style=\"text-align: center;\">70.300,00<\/td>\n<td style=\"text-align: center;\">26<\/td>\n<td style=\"text-align: center;\">26<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<td style=\"text-align: center;\">24<\/td>\n<td style=\"text-align: center;\">23<\/td>\n<td style=\"text-align: center;\">22<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">70.300,01<\/td>\n<td style=\"text-align: center;\">75.600,00<\/td>\n<td style=\"text-align: center;\">27<\/td>\n<td style=\"text-align: center;\">27<\/td>\n<td style=\"text-align: center;\">26<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<td style=\"text-align: center;\">24<\/td>\n<td style=\"text-align: center;\">23<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">75.600,01<\/td>\n<td style=\"text-align: center;\">80.320,00<\/td>\n<td style=\"text-align: center;\">28<\/td>\n<td style=\"text-align: center;\">28<\/td>\n<td style=\"text-align: center;\">27<\/td>\n<td style=\"text-align: center;\">26<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<td style=\"text-align: center;\">24<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">80.320,01<\/td>\n<td style=\"text-align: center;\">85.650,00<\/td>\n<td style=\"text-align: center;\">29<\/td>\n<td style=\"text-align: center;\">29<\/td>\n<td style=\"text-align: center;\">28<\/td>\n<td style=\"text-align: center;\">27<\/td>\n<td style=\"text-align: center;\">27<\/td>\n<td style=\"text-align: center;\">25<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">85.650,01<\/td>\n<td style=\"text-align: center;\">91.740,00<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<td style=\"text-align: center;\">29<\/td>\n<td style=\"text-align: center;\">29<\/td>\n<td style=\"text-align: center;\">28<\/td>\n<td style=\"text-align: center;\">27<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">91.740,01<\/td>\n<td style=\"text-align: center;\">98.770,00<\/td>\n<td style=\"text-align: center;\">31<\/td>\n<td style=\"text-align: center;\">31<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<td style=\"text-align: center;\">29<\/td>\n<td style=\"text-align: center;\">28<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">98.770,01<\/td>\n<td style=\"text-align: center;\">106.510,00<\/td>\n<td style=\"text-align: center;\">32<\/td>\n<td style=\"text-align: center;\">32<\/td>\n<td style=\"text-align: center;\">31<\/td>\n<td style=\"text-align: center;\">31<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<td style=\"text-align: center;\">29<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">106.510,01<\/td>\n<td style=\"text-align: center;\">115.360,00<\/td>\n<td style=\"text-align: center;\">33<\/td>\n<td style=\"text-align: center;\">33<\/td>\n<td style=\"text-align: center;\">32<\/td>\n<td style=\"text-align: center;\">32<\/td>\n<td style=\"text-align: center;\">31<\/td>\n<td style=\"text-align: center;\">30<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">115.360,01<\/td>\n<td style=\"text-align: center;\">125.390,00<\/td>\n<td style=\"text-align: center;\">34<\/td>\n<td style=\"text-align: center;\">34<\/td>\n<td style=\"text-align: center;\">33<\/td>\n<td style=\"text-align: center;\">33<\/td>\n<td style=\"text-align: center;\">32<\/td>\n<td style=\"text-align: center;\">32<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">125.390,01<\/td>\n<td style=\"text-align: center;\">137.330,00<\/td>\n<td style=\"text-align: center;\">35<\/td>\n<td style=\"text-align: center;\">35<\/td>\n<td style=\"text-align: center;\">34<\/td>\n<td style=\"text-align: center;\">34<\/td>\n<td style=\"text-align: center;\">33<\/td>\n<td style=\"text-align: center;\">33<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">137.330,01<\/td>\n<td style=\"text-align: center;\">150.900,00<\/td>\n<td style=\"text-align: center;\">36<\/td>\n<td style=\"text-align: center;\">36<\/td>\n<td style=\"text-align: center;\">36<\/td>\n<td style=\"text-align: center;\">35<\/td>\n<td style=\"text-align: center;\">35<\/td>\n<td style=\"text-align: center;\">34<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">150.900,01<\/td>\n<td style=\"text-align: center;\">166.790,00<\/td>\n<td style=\"text-align: center;\">37<\/td>\n<td style=\"text-align: center;\">37<\/td>\n<td style=\"text-align: center;\">37<\/td>\n<td style=\"text-align: center;\">36<\/td>\n<td style=\"text-align: center;\">36<\/td>\n<td style=\"text-align: center;\">35<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">166.790,01<\/td>\n<td style=\"text-align: center;\">186.410,00<\/td>\n<td style=\"text-align: center;\">38<\/td>\n<td style=\"text-align: center;\">38<\/td>\n<td style=\"text-align: center;\">38<\/td>\n<td style=\"text-align: center;\">37<\/td>\n<td style=\"text-align: center;\">37<\/td>\n<td style=\"text-align: center;\">36<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">186.410,01<\/td>\n<td style=\"text-align: center;\">206.710,00<\/td>\n<td style=\"text-align: center;\">39<\/td>\n<td style=\"text-align: center;\">39<\/td>\n<td style=\"text-align: center;\">39<\/td>\n<td style=\"text-align: center;\">38<\/td>\n<td style=\"text-align: center;\">38<\/td>\n<td style=\"text-align: center;\">37<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">206.710,01<\/td>\n<td style=\"text-align: center;\">En adelante<\/td>\n<td style=\"text-align: center;\">40<\/td>\n<td style=\"text-align: center;\">40<\/td>\n<td style=\"text-align: center;\">40<\/td>\n<td style=\"text-align: center;\">39<\/td>\n<td style=\"text-align: center;\">39<\/td>\n<td style=\"text-align: center;\">39<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"retenciones-por-rendimientos-del-trabajo-para-personas-discapacitadas\"><strong>Retenciones por rendimientos del trabajo para personas discapacitadas<\/strong><\/h3>\n<p>En este caso, los porcentajes de retenci\u00f3n var\u00edan seg\u00fan el grado de discapacidad. Teniendo en cuenta la tabla anterior, los porcentajes SE REDUCIR\u00c1N en los porcentajes que se se\u00f1alan en la siguiente escala:<\/p>\n<div style=\"overflow: auto;\">\n<table class=\"data-table table-free-programs\" style=\"height: 63px;\" width=\"447\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p style=\"text-align: left;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0IMPORTE<\/p>\n<p style=\"text-align: left;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(euros)<\/p>\n<\/td>\n<td style=\"text-align: left;\">GRADO DE MINUSVAL\u00cdA<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Desde<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Hasta<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Entre 33% Y 65%<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Entre 33% y 65% <\/strong><\/p>\n<p><strong>con movilidad reducida <\/strong><\/p>\n<p><strong>o m\u00e1s del 65%<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">0,01<\/td>\n<td style=\"text-align: center;\">23.150,00<\/td>\n<td style=\"text-align: center;\">9<\/td>\n<td style=\"text-align: center;\">12<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">23.150,01<\/td>\n<td style=\"text-align: center;\">29.470,00<\/td>\n<td style=\"text-align: center;\">7<\/td>\n<td style=\"text-align: center;\">12<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">29.470,01<\/td>\n<td style=\"text-align: center;\">42.810,00<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">42.810,01<\/td>\n<td style=\"text-align: center;\">49.750,00<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<td style=\"text-align: center;\">10<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">49.750,01<\/td>\n<td style=\"text-align: center;\">70.300,00<\/td>\n<td style=\"text-align: center;\">4<\/td>\n<td style=\"text-align: center;\">8<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">70.300,01<\/td>\n<td style=\"text-align: center;\">106.510,00<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<td style=\"text-align: center;\">6<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">106.510,01<\/td>\n<td style=\"text-align: center;\">166.790,00<\/td>\n<td style=\"text-align: center;\">2<\/td>\n<td style=\"text-align: center;\">5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">166.790,01<\/td>\n<td style=\"text-align: center;\">En adelante<\/td>\n<td style=\"text-align: center;\">1<\/td>\n<td style=\"text-align: center;\">3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"retenciones-a-rendimientos-de-actividades-economicas\"><strong>Retenciones a rendimientos de actividades econ\u00f3micas<\/strong><\/h3>\n<p>Estas retenciones est\u00e1n recogidas en el Decreto Foral 40\/2014, en su art\u00edculo 92.<\/p>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Actividades profesionales<\/td>\n<td style=\"text-align: center;\">15%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Inicio de actividades profesionales, durante los dos per\u00edodos impositivos siguientes<\/td>\n<td style=\"text-align: center;\">7%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Rendimientos satisfechos a recaudadores municipales, mediadores de seguros o delegados de Loter\u00edas y Apuestas del Estado<\/td>\n<td style=\"text-align: center;\">7%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Actividades ganaderas de avicultura y ganado porcino<\/td>\n<td style=\"text-align: center;\">1%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Resto de actividades ganaderas<\/td>\n<td style=\"text-align: center;\">2%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Actividades forestales<\/td>\n<td style=\"text-align: center;\">2%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Actividades econ\u00f3micas en estimaci\u00f3n objetiva<\/td>\n<td style=\"text-align: center;\">1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"otras-retenciones\"><strong>Otras retenciones<\/strong><\/h3>\n<p>Aqu\u00ed nos encontramos las retenciones por arrendamiento de inmuebles, por transmisi\u00f3n o reembolso de acciones o por premios en met\u00e1lico.<\/p>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Ganancias patrimoniales por transmisi\u00f3n o reembolso de acciones<\/td>\n<td style=\"text-align: center;\">19%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Participaciones en instituciones de inversi\u00f3n colectiva<\/td>\n<td style=\"text-align: center;\">19%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Premios en met\u00e1lico<\/td>\n<td style=\"text-align: center;\">19%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Arrendamiento y subarrendamiento de inmuebles<\/td>\n<td style=\"text-align: center;\">19%<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">Cesi\u00f3n del derecho a la explotaci\u00f3n de la imagen<\/td>\n<td style=\"text-align: center;\">19%-24%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 id=\"los-coeficientes-de-actualizacion-en-el-is-y-en-el-irpf-en-alava-aprobados-para-2019\"><strong>Los coeficientes de actualizaci\u00f3n en el IS y en el IRPF en \u00c1lava aprobados para 2019<\/strong><\/h2>\n<p>El Decreto Foral 4\/2019 aprueba los nuevos coeficientes aplicables en \u00c1lava sobre la transmisiones patrimoniales onerosas sujetas al <a href=\"https:\/\/asesorias.com\/empresas\/normativas\/fiscal\/irpf\/\"><strong>IRPF<\/strong><\/a> o al <a href=\"https:\/\/asesorias.com\/empresas\/sociedades\/impuesto\/\"><strong>Impuesto de Sociedades<\/strong><\/a>. A continuaci\u00f3n vemos c\u00f3mo quedan estos coeficientes de correcci\u00f3n monetaria se aplican en funci\u00f3n de la fecha en que se adquiri\u00f3 el elemento patrimonial.<\/p>\n<h3 id=\"coeficientes-de-actualizacion-del-irpf\"><strong>Coeficientes de actualizaci\u00f3n del IRPF<\/strong><\/h3>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">1994 y anteriores<\/td>\n<td style=\"text-align: center;\">1.634<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1995<\/td>\n<td style=\"text-align: center;\">1,735<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1996<\/td>\n<td style=\"text-align: center;\">1,671<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1997<\/td>\n<td style=\"text-align: center;\">1,634<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1998<\/td>\n<td style=\"text-align: center;\">1,598<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1999<\/td>\n<td style=\"text-align: center;\">1,554<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2000<\/td>\n<td style=\"text-align: center;\">1,502<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2001<\/td>\n<td style=\"text-align: center;\">1,446<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2002<\/td>\n<td style=\"text-align: center;\">1,395<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2003<\/td>\n<td style=\"text-align: center;\">1,356<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2004<\/td>\n<td style=\"text-align: center;\">1,316<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2005<\/td>\n<td style=\"text-align: center;\">1,274<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2006<\/td>\n<td style=\"text-align: center;\">1,232<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2007<\/td>\n<td style=\"text-align: center;\">1,198<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2008<\/td>\n<td style=\"text-align: center;\">1,151<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2009<\/td>\n<td style=\"text-align: center;\">1,148<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2010<\/td>\n<td style=\"text-align: center;\">1,129<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2011<\/td>\n<td style=\"text-align: center;\">1,095<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2012<\/td>\n<td style=\"text-align: center;\">1,070<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2013<\/td>\n<td style=\"text-align: center;\">1,054<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2014<\/td>\n<td style=\"text-align: center;\">1,052<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2015<\/td>\n<td style=\"text-align: center;\">1,052<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2016<\/td>\n<td style=\"text-align: center;\">1,052<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2017<\/td>\n<td style=\"text-align: center;\">1,031<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2018<\/td>\n<td style=\"text-align: center;\">1,015<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2019<\/td>\n<td style=\"text-align: center;\">1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3 id=\"coeficientes-de-actualizacion-del-impuesto-de-sociedades\"><strong>Coeficientes de actualizaci\u00f3n del Impuesto de Sociedades<\/strong><\/h3>\n<div style=\"overflow: auto;\">\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">Anterior al 1 enero 1984<\/td>\n<td style=\"text-align: center;\">2,524<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1984<\/td>\n<td style=\"text-align: center;\">2,293<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1985<\/td>\n<td style=\"text-align: center;\">2,116<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1986<\/td>\n<td style=\"text-align: center;\">1,992<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1987<\/td>\n<td style=\"text-align: center;\">1,898<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1988<\/td>\n<td style=\"text-align: center;\">1,813<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1989<\/td>\n<td style=\"text-align: center;\">1,726<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1990<\/td>\n<td style=\"text-align: center;\">1,659<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1991<\/td>\n<td style=\"text-align: center;\">1,604<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1992<\/td>\n<td style=\"text-align: center;\">1,555<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1993<\/td>\n<td style=\"text-align: center;\">1,542<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1994<\/td>\n<td style=\"text-align: center;\">1,511<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1995<\/td>\n<td style=\"text-align: center;\">1,443<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1996<\/td>\n<td style=\"text-align: center;\">1,391<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1997<\/td>\n<td style=\"text-align: center;\">1,368<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1998<\/td>\n<td style=\"text-align: center;\">1,424<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">1999<\/td>\n<td style=\"text-align: center;\">1,372<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2000<\/td>\n<td style=\"text-align: center;\">1,281<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2001<\/td>\n<td style=\"text-align: center;\">1,262<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2002<\/td>\n<td style=\"text-align: center;\">1,241<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2003<\/td>\n<td style=\"text-align: center;\">1,223<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2004<\/td>\n<td style=\"text-align: center;\">1,208<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2005<\/td>\n<td style=\"text-align: center;\">1,186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2006<\/td>\n<td style=\"text-align: center;\">1,164<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2007<\/td>\n<td style=\"text-align: center;\">1,124<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2008<\/td>\n<td style=\"text-align: center;\">1,096<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2009<\/td>\n<td style=\"text-align: center;\">1,084<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2010<\/td>\n<td style=\"text-align: center;\">1,082<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2011<\/td>\n<td style=\"text-align: center;\">1,069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2012<\/td>\n<td style=\"text-align: center;\">1,060<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2013<\/td>\n<td style=\"text-align: center;\">1,053<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2014<\/td>\n<td style=\"text-align: center;\">1,053<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2015<\/td>\n<td style=\"text-align: center;\">1,048<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2016<\/td>\n<td style=\"text-align: center;\">1,040<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2017<\/td>\n<td style=\"text-align: center;\">1,026<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2018<\/td>\n<td style=\"text-align: center;\">1,013<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\">2019<\/td>\n<td style=\"text-align: center;\">1,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Si necesitas ayuda par la declaraci\u00f3n de la Renta o para cualquier cosa relacionada con el pago del IRPF, te recomendamos visitar la web de la Diputaci\u00f3n Foral de \u00c1lava en el siguiente enlace:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/web.araba.eus\/es\/renta\/citaprevia\">Cita previa IRPF \u00c1lava<\/a><\/strong><\/li>\n<\/ul>\n<p>Esperamos que la informaci\u00f3n del art\u00edculo te haya servido para tener las cosas m\u00e1s claras a la hora de tributar por tus ingresos. En cualquier caso, no dudes en preguntarnos si tienes alguna duda respecto al pago de tus impuestos en \u00c1lava.<\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><!-- AddThis Related Posts generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"El Pa\u00eds Vasco y Navarra aplican sus propias normativas fiscales al Impuesto sobre la Renta de las Personas F\u00edsicas o el Impuesto de Sociedades. 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