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A query was raised regarding why the personal and family allowance is deducted by applying a 19% tax rate instead of higher rates. The DGT explains that this allowance acts as a zero-rate bracket, intended to reduce the total tax liability rather than the taxable base.
Cuestión planteada Se cuestiona el por qué al aplicar la escala de gravamen del Impuesto sobre la Renta de las Personas Físicas, se resta del importe calculado de la cuota íntegra general correspondiente a un contribuyente, el importe de su mínimo personal y familiar aplicándole el tipo impositivo del 19%, y no un tipo superior como el 24% o el 30%.
El mínimo personal y familiar constituye una parte de la base liquidable que no se somete a tributación para cubrir necesidades básicas. Técnicamente, funciona como un tramo a tipo cero, lo que implica aplicar la tarifa a la base liquidable general y restar el resultado de aplicar dicha tarifa al importe del mínimo. Este método garantiza que contribuyentes con la misma situación familiar tengan el mismo ahorro fiscal independientemente de su nivel de renta.
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