The plan proposes the introduction of additional income brackets and tax rates, including a more targeted approach through the creation of a new intermediate rate within the existing tax scale. The goal is to alleviate the tax burden, particularly for property owners with low to moderate incomes.
The most likely scenario suggests the introduction of this new intermediate rate for incomes ranging from €12,001 to €35,000.
It is important to note that there is no tax exemption for rental income from real estate for individuals, meaning that taxation begins from the first euro of income.
Under the current tax scale, a rate of 15% is applied to incomes up to €12,000, which increases to 35% for incomes between €12,001 and €35,000, and to 45% for rental income exceeding €35,000.
