Assumptions

Calendar year: 2024.

Natural person resident in Spain: With a spouse and two children over the age of three.

Situation: From marriage, one of the spouses obtains all their income, none of which is from a foreign source.

Declaration: A joint statement is submitted.

General tax base: The tax is calculated according to the progressive withholding scale. Final taxation may vary depending on the autonomous community in which the taxpayer resides.

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