Institución Futuro
Día del contribuyente
Personal Tax Calculator

The Personal Tax Calculator allows each taxpayer to calculate in a personalized way the day he stops paying taxes and he actually starts working for himself. The Tax Calculator was developed for the region of Navarre, taking into consideration the particularities of its tax system.

What taxes are included:

  • Employee Social Security contribution and apart, employer's Social Security contribution
  • Income tax
  • Capital gains tax. Only for 2007 (1)
  • Inheritance and gift tax
  • Property Transfer Tax and Stamp Duty
  • Property tax
  • Road tax
  • Excise duties on alcohol, beer, tobacco, and hydrocarbon oil
  • Value added tax (VAT)

Assumptions:

The date is calculated based on a calendar year of 365 days instead of a calendar based on 260 days, corresponding to five working days a week.

The profile of the worker is that of an employed worker with a permanent employment contract and is making their regular social security payments.

In order to calculate property tax, three types of dwellings situated in Pamplona (2) were used. Each user who owns a dwelling was assigned one of the three types of dwellings depending on their gross annual income.

The calculation of the road tax was based on a car of with 12 to 16 horsepower. An average quota was calculated for both types of motorcycles: less than 500 cc and greater than 500 cc.

In the case of beer, the standard unit of 330 ml was used with an alcohol content greater than 2.8% and a density lower than 11.

The standard unit used for the calculation of the alcohol duty was a glass of 20 g pure alcohol.

For tobacco duties, the average selling price in Navarra was used instead of the highest selling price of each brand to the public. In order to calculate this average the statistics of the Tobacco Market Commission of the Ministry of Economy were used.

As for hydrocarbon oil duties, a distinction was made between gasoline and diesel, and to determine the taxable amount, the average selling price in Spain was used, calculated against the European Union Oil Bulletin.

To calculate VAT (IVA), what is calculated first are the expenses that affect VAT as the difference between income and money earned, payments made to pension plans, and taxes paid. The VAT burden is calculated differently based on the distribution of the average spending of Navarrese households by spending groups and tax rate (3).

1.- In 2008 this tax was eliminated; for this reason the Tax Calculator will not take this tax into consideration, although for design matters the question was maintained.

2.- Source: Consumer Eroski Nº 103.

3.- Based on the Survey of Family Budgets carried out by the National Statistics Institute.

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