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V0333-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Calculation of salary exempt limit using annual SMI divided by 14.5 payments

The consultant asks how to calculate the salary exempt limit when extraordinary payments exist. The DGT states that the annual SMI should be divided by 14.5 to determine the monthly exempt limit based on payment type.

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2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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