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The maximum marginal rate (for the year 2013) of the general tax scale is 30.5% and of theAutonomous Community tax scale is 25.5%.Withholding. Payments of income from movable capital, gains on shares or units in collectiveinvestment undertakings, and salary income are subject to withholding at source that is treated asa prepayment on account of the final tax.Moreover, employers are obliged to make personal income tax prepayments in respect ofcompensation in kind paid to their employees. The base and rate of withholding and prepaymentfor the main types of income are detailed in the table below:29

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