A aplicar a partir del 1 de julio de 2025.
DESCARGAR PDF: Nueva tabla de retenciones del IRPF en Euskadi
Importe rendimiento (€) | Número de descendientes | |||||||
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Desde | Hasta | 0 | 1 | 2 | 3 | 4 | 5 | Más |
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0 | 20.000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
20.000,01 | 20.390 | 7 | 5 | 3 | 0 | 0 | 0 | 0 |
20.390,01 | 21.170 | 8 | 6 | 4 | 1 | 0 | 0 | 0 |
21.170,01 | 22.010 | 9 | 7 | 6 | 2 | 0 | 0 | 0 |
22.010,01 | 23.080 | 10 | 9 | 7 | 4 | 0 | 0 | 0 |
23.080,01 | 23.880 | 11 | 10 | 8 | 5 | 1 | 0 | 0 |
23.880,01 | 25.040 | 12 | 11 | 9 | 6 | 3 | 0 | 0 |
25.040,01 | 27.010 | 13 | 12 | 10 | 7 | 4 | 0 | 0 |
27.010,01 | 29.350 | 14 | 13 | 11 | 9 | 6 | 2 | 0 |
29.350,01 | 32.120 | 15 | 14 | 13 | 10 | 8 | 4 | 0 |
32.120,01 | 35.470 | 16 | 15 | 14 | 12 | 9 | 6 | 0 |
35.470,01 | 40.060 | 17 | 16 | 15 | 13 | 11 | 8 | 0 |
40.060,01 | 43.730 | 18 | 17 | 16 | 15 | 13 | 10 | 2 |
43.730,01 | 47.140 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
47.140,01 | 51.170 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
51.170,01 | 55.850 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
55.850,01 | 60.930 | 22 | 21 | 21 | 20 | 18 | 16 | 11 |
60.930,01 | 64.750 | 23 | 22 | 22 | 21 | 19 | 18 | 13 |
64.750,01 | 69.050 | 24 | 24 | 23 | 22 | 21 | 19 | 14 |
69.050,01 | 73.920 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
73.920,01 | 79.550 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
79.550,01 | 85.420 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
85.420,01 | 90.760 | 28 | 28 | 27 | 26 | 25 | 24 | 21 |
90.760,01 | 96.820 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
96.820,01 | 103.500 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
103.500,01 | 111.430 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
111.430,01 | 120.120 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
120.120,01 | 130.140 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
130.140,01 | 141.450 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
141.450,01 | 154.810 | 35 | 35 | 34 | 34 | 33 | 33 | 31 |
154.810,01 | 169.550 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
169.550,01 | 187.400 | 37 | 37 | 37 | 36 | 36 | 35 | 33 |
187.400,01 | 209.450 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
209.450,01 | 232.180 | 39 | 39 | 39 | 38 | 38 | 37 | 36 |
232.180,01 | En adelante | 40 | 40 | 40 | 39 | 39 | 39 | 39 |