COMPONENTES DE LA RENTA FAMILIAR
The concept of «components of family income» refers to the different sources or types of income that a family receives. In the context of the Spanish personal income tax (IRPF), these components play a crucial role in determining the tax liability of taxpayers. In this sense, it is important for taxpayers to understand the different components that make up their family income in order to correctly report them in their tax return and to benefit from the corresponding tax deductions, exemptions, and allowances.
Employment income refers to the salary, wages, bonuses, and other remunerations received by an employee from their job. This income is subject to progressive tax rates, with higher income being taxed at a higher rate.
Investment income includes dividends, interests, and capital gains from financial assets such as stocks, bonds, investment funds, and real estate. This type of income is also subject to progressive tax rates, but different tax rates apply depending on the type of investment and the length of ownership.
Other income, such as pensions, social security benefits, or alimony, is also subject to taxation, although different exemptions and deductions may apply depending on the type and source of income.