{"id":8028,"date":"2023-03-15T09:52:49","date_gmt":"2023-03-15T09:52:49","guid":{"rendered":"https:\/\/10.16.0.238\/juridico\/?p=8028"},"modified":"2024-01-12T11:07:25","modified_gmt":"2024-01-12T11:07:25","slug":"nuevas-tablas-retencion-salariales","status":"publish","type":"post","link":"https:\/\/onlygal.es\/juridico\/nuevas-tablas-retencion-salariales\/","title":{"rendered":"Nuevas tablas de retenci\u00f3n salariales 2023"},"content":{"rendered":"<p><span data-contrast=\"auto\">El Gobierno de Espa\u00f1a ha anunciado recientemente la aprobaci\u00f3n de una nueva tabla de retenci\u00f3n salarial para 2023, dise\u00f1ada con el objetivo de actualizar y mejorar el sistema vigente. De esta forma, se podr\u00e1 garantizar una mayor adecuaci\u00f3n fiscal y una distribuci\u00f3n m\u00e1s equitativa de la carga impositiva entre los contribuyentes.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La tabla se aplicar\u00e1 a todas las personas que trabajen en Espa\u00f1a y los empleadores tendr\u00e1n que basarse en ella para calcular y deducir los impuestos correspondientes a los salarios de sus empleados.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Si quieres saber c\u00f3mo afecta a tu sueldo esta novedad, sigue leyendo.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">\u00bfQu\u00e9 son las tablas de retenci\u00f3n salarial?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Como persona f\u00edsica ver\u00e1s un descuento en tu sueldo correspondiente al valor de lo que tienes que pagar a Hacienda, a modo de rendici\u00f3n de cuentas sobre tu actividad productiva y los beneficios obtenidos. Los tramos del IRPF van a variar de acuerdo con la situaci\u00f3n laboral y familiar de cada individuo, interviniendo en ello, por tanto, factores como el hecho de tener o no hijos.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">\u00bfC\u00f3mo afectan las nuevas tablas de retenci\u00f3n salarial a los trabajadores y empleadores en Espa\u00f1a?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">En primer lugar, la mayor\u00eda de los trabajadores percibir\u00e1n una disminuci\u00f3n en la cantidad de impuestos que se les retienen de su salario, gracias a la inclusi\u00f3n de tramos y deducciones que permitir\u00e1n reducir la carga impositiva para aquellos cuyo sueldo mensual sea m\u00e1s bajo. Por el contrario, algunos trabajadores ver\u00e1n aumentar su retenci\u00f3n debido a estos nuevos tramos. Para aquellos trabajadores que cobren menos de 21 mil euros brutos anuales, se estableci\u00f3 una reducci\u00f3n de retenciones del IRPF; de la misma forma que fueron aplicados a las pagas de entre 22 mil y 35,2 mil euros brutos anuales, correspondientes a las familias monoparentales o con c\u00f3nyuges que cobren hasta 1.500 euros anuales. Es decir, este a\u00f1o se eleva la cuant\u00eda tanto de la reducci\u00f3n de rendimientos del empleado, como de los tramos de renta.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Por otro lado, los empleadores tendr\u00e1n que adaptarse a las nuevas tablas de retenci\u00f3n salarial para poder calcular y deducir correctamente los impuestos correspondientes a la paga de sus trabajadores. Esto puede requerir una revisi\u00f3n de los sistemas de n\u00f3mina y una actualizaci\u00f3n de los procesos contables.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">Tabla de retenci\u00f3n salarial 2023 en Espa\u00f1a<\/span><\/b><\/h2>\n<p><span data-contrast=\"auto\">Para que puedas conocer de primera mano los cambios que se aplicar\u00e1n este a\u00f1o, te traemos una tabla con los tramos generales de retenci\u00f3n anual en 2023. De esta forma, podr\u00e1s calcular su impacto en tu salario neto.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoTableGrid\" data-tablelook=\"1696\" aria-rowcount=\"7\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Rentas<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Tipo estatal<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Tipo auton\u00f3mico*<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Tipo total<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Hasta 12.450 euros<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">9,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">9,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">19%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">De 12.450 euros a 20.199 euros<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">12%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">12%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">24%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">De 20.200 euros a 35.199 euros<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">15%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">15%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">30%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">De 35.200 euros a 59.999 euros<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">18,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">18,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">37%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">De 60.000 euros a 299.999 euros<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">22,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">22,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">45%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">A partir de 300.000 euros<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">24,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">22,5%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">47%<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559740&quot;:259}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">*Se debe tener en cuenta que <\/span><b><span data-contrast=\"auto\">los valores del tipo auton\u00f3mico que aparecen en la tabla son los tipos aplicables a los contribuyentes por IRPF <\/span><\/b><b><span data-contrast=\"auto\">que no son residentes<\/span><\/b><b><span data-contrast=\"auto\"> de Espa\u00f1a<\/span><\/b><span data-contrast=\"auto\">. Para los contribuyentes que residen en territorio nacional se deben sustituir por la escala de la comunidad auton\u00f3mica donde hacen la declaraci\u00f3n.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">La Agencia Tributaria tambi\u00e9n pone a tu disposici\u00f3n una <\/span><a href=\"https:\/\/sede.agenciatributaria.gob.es\/static_files\/Sede\/Programas_ayuda\/Retenciones\/2023\/Cuadro_tipos_retenciones_IRPF2023.pdf\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">tabla completa de retenciones<\/span><\/a><span data-contrast=\"auto\"> que detalla los valores a pagar seg\u00fan el tipo de actividad profesional, las ganancias patrimoniales, el capital inmobiliario y otros.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">\u00bfC\u00f3mo calcular mi IRPF?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">Es importante recordar que la retenci\u00f3n del IRPF en la n\u00f3mina depende de diversos factores individuales adem\u00e1s del sueldo, as\u00ed que la Agencia Tributaria ha creado una <\/span><a href=\"https:\/\/www2.agenciatributaria.gob.es\/wlpl\/PRET-R200\/R231\/index.zul\" target=\"_blank\" rel=\"noopener\"><span data-contrast=\"none\">calculadora de retenciones IRPF.<\/span><\/a><span data-contrast=\"auto\"> Para utilizarla bastar\u00e1 con rellenar tu NIE e indicar tu situaci\u00f3n familiar y laboral, tus retribuciones y si tienes alguna discapacidad. Con base a estes datos, que podr\u00e1s saber exactamente cu\u00e1l ser\u00e1 el valor que ser\u00e1 retenido de tu n\u00f3mina.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<h2><b><span data-contrast=\"auto\">\u00bfSe puede elegir el IRPF de la n\u00f3mina?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/h2>\n<p><span data-contrast=\"auto\">La retenci\u00f3n del IRPF en la n\u00f3mina es obligatoria y no modificable. Por lo tanto, seguir\u00e1 los tramos y reglas establecidas por la Agencia Tributaria.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Tambi\u00e9n puedes <\/span><a href=\"https:\/\/onlygal.es\/\"><span data-contrast=\"none\">ponerte en contacto con nosotros<\/span><\/a><span data-contrast=\"auto\"> para resolver todas tus dudas. En <strong>onLygal<\/strong> contamos con un equipo de expertos legales dispuestos a ayudarte con todos tus compromisos fiscales.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Gobierno de Espa\u00f1a ha anunciado recientemente la aprobaci\u00f3n de una nueva tabla de retenci\u00f3n salarial para 2023, dise\u00f1ada con el objetivo de actualizar y mejorar el sistema vigente. De esta forma, se podr\u00e1 garantizar una mayor adecuaci\u00f3n fiscal y una distribuci\u00f3n m\u00e1s equitativa de la carga impositiva entre los contribuyentes.\u00a0\u00a0 La tabla se aplicar\u00e1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8029,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[31,181],"tags":[],"class_list":["post-8028","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-trabajo","category-contratos-y-pensiones"],"acf":[],"_links":{"self":[{"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/posts\/8028","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/comments?post=8028"}],"version-history":[{"count":0,"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/posts\/8028\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/media\/8029"}],"wp:attachment":[{"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/media?parent=8028"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/categories?post=8028"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onlygal.es\/juridico\/wp-json\/wp\/v2\/tags?post=8028"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}