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THE BASE, RATE OF WITHHOLDING AND PREPAYMENT FOR THE MAINTYPES OF INCOMEIncome Base RateGeneral24.75 / 56 %(min.) / (max.)Contracts lasting less than(minimum 2 %)one yearSalary income Special dependent Total amount ofemployment relationships compensation paid Minimum 18 %Board of directors42 %membersCourses, talks, assignmentof literary, artistic orscientific works21 %tIncome frommovablecapitalProfessionalactivitiesGeneralFull considerationclaimable or paid21 %General 21 %Commencement of activity Amount of revenues or 7 %and subsequent two years consideration obtainedTHE BASE, RATE OF WITHHOLDING AND PREPAYMENT FOR THE MAINTYPES OF INCOMEIncome Base RateCapital gainsOther incomeTransfers of Real Estate orreimbursements of sharesand participations incollective investmentschemesAmount to be includedin the tax base,calculated according tothe Personal IncomeTax Regulations21 % applicable tothe first 6.000€25 %, from 6.000€ to24.000€27 %, from 24.000€Cash prizes Amount of the prize 21%Lease/sublease of urban Amount of rent andproperty other items paid to the 21%lessor or sublessor -VATIntellectual an industrialproperty lease/sublease ofmovable property and Full amounts paid 24%businessesLicensing of rights of Full amounts paid 21 %publicity30

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