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Calculando el rendimiento después de IRPF en España 2023 según detallado aquí https://www.bankinter.com/blog/finanzas-personales/como-calcular-irpf-caso-practico
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# Hasta 12450 euros: 19 % | |
# De 12.450 euros hasta 20.200 euros: 24 % | |
# De 20.200 euros hasta 35.200 euros: 30 % | |
# De 35.200 euros hasta 60.000 euros: 37 % | |
# De 60.000 euros hasta300.000 euros: 45 % | |
# Más de 300.000 euros: 47 % | |
library(tidyverse) | |
library(patchwork) | |
minimo_exento <- 5500 | |
my_theme <- function() { | |
ggplot2::theme_minimal(base_size = 22) + | |
theme( | |
plot.title = element_text(size = 18), | |
axis.text.x = element_text(size = 9), | |
axis.text.y = element_text(size = 9), | |
axis.title.x = element_text(size = 12), | |
axis.title.y = element_text(size = 12), | |
) | |
} | |
ggplot2::theme_set(my_theme()) | |
caclular_irpf <- function(x){ | |
if (x <= minimo_exento) return(0) | |
irpf_19_val = min(x, 12450) | |
irpf_24 = x >= 12450 | |
irpf_24_val = min(x - 12450, 20200 - 12450) | |
irpf_30 = x >= 20200 | |
irpf_30_val = min(x - 20200, 35200 - 20200) | |
irpf_37 = x >= 35200 | |
irpf_37_val = min(x - 35200, 60000 - 35200) | |
irpf_45 = x >= 60000 | |
irpf_45_val = min(x - 60000, 300000 - 60000) | |
irpf_47 = x >= 300000 | |
irpf_47_val = x - 300000 | |
irpf = (irpf_19_val * 0.19) + | |
(irpf_24 * irpf_24_val * 0.24) + | |
(irpf_30 * irpf_30_val * 0.3) + | |
(irpf_37 * irpf_37_val * 0.37) + | |
(irpf_45 * irpf_45_val * 0.45) + | |
(irpf_47 * irpf_47_val * 0.47) | |
return(irpf) | |
} | |
irpf_df <- tibble(x = 100 * (1:1000)) %>% | |
arrange(x) %>% | |
mutate(irpf = map_dbl(x, caclular_irpf)) %>% | |
mutate(rendimiento_neto = x - irpf) %>% | |
mutate(tipo = irpf / x) %>% | |
select(x, irpf, rendimiento_neto, everything()) %>% | |
print() -> df | |
df %>% | |
filter(x > 8000, x < 12300) %>% | |
glimpse() | |
df %>% | |
filter(x > 12450, x < 12800) %>% | |
glimpse() | |
df %>% | |
filter(x > 20300, x < 30000) %>% | |
glimpse() | |
df %>% | |
filter(x > 36000, x < 38000) %>% | |
glimpse() | |
euro_format <- function(...) { | |
scales::dollar_format(..., suffix = "€", prefix = "", big.mark = ".", decimal.mark = ",") | |
} | |
p1 <- df %>% | |
ggplot(aes(x, irpf)) + | |
geom_line() + | |
scale_x_continuous(labels = euro_format()) + | |
scale_y_continuous(labels = euro_format()) + | |
labs(title = "IRPF a pagar") | |
# plotly::ggplotly(p1) | |
p2 <- df %>% | |
ggplot(aes(x, rendimiento_neto)) + | |
geom_line() + | |
scale_x_continuous(labels = euro_format()) + | |
scale_y_continuous(labels = euro_format()) + | |
labs(title = "Rendimiento neto") | |
# plotly::ggplotly(p2) | |
p3 <- df %>% | |
filter(x <= 20000) %>% | |
ggplot(aes(x, irpf)) + | |
geom_line() + | |
scale_x_continuous(labels = euro_format()) + | |
scale_y_continuous(labels = euro_format()) + | |
labs(title = "IRPF a pagar <= 20k") | |
# plotly::ggplotly(p3) | |
p4 <- df %>% | |
filter(x <= 20000) %>% | |
ggplot(aes(x, rendimiento_neto)) + | |
geom_line() + | |
scale_x_continuous(labels = euro_format()) + | |
scale_y_continuous(labels = euro_format()) + | |
labs(title = "Rendimiento neto <= 20k") | |
# plotly::ggplotly(p4) | |
(p1 + p2) / (p3 + p4) | |
## Alternativa | |
irpf <- function(x) { | |
if (x > 300000) | |
return(0.47 * (x - 300000) + irpf(300000)) | |
if (x > 60000) | |
return(0.45 * (x - 60000) + irpf(60000)) | |
if (x > 35200) | |
return(0.37 * (x - 35200) + irpf(35200)) | |
if (x > 20200) | |
return(0.3 * (x - 20200) + irpf(20200)) | |
if (x > 12450) | |
return(.24 * (x - 12450) + irpf(12450)) | |
if (x > 0) | |
return(.19 * x) | |
return(0) | |
} | |
irpf_neto <- function(x) { | |
if (x > minimo_exento) | |
irpf(x) | |
else 0 | |
} | |
brutos <- 100 * (1:1000) | |
impuesto <- sapply(brutos, irpf_neto) | |
alternativa_df <- tibble( | |
x = brutos, | |
irpf = impuesto, | |
rendimiento_neto = impuesto / brutos, | |
tipo = irpf / x | |
) | |
testthat::expect_identical(irpf_df, alternativa_df) |
HAHAHAHAHA. Viva la IEEE 754
> testthat::expect_identical(irpf_df, alternativa_df)
Error: `irpf_df` not identical to `alternativa_df`.
Component “rendimiento_neto”: Mean relative difference: 0.9999923
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Espera, tienes razón, se hace distinto: primero se calcula la cuota bruta. Luego se calcula la cuota correspondiente al mínimo exento (en mi caso fueron 5500 + otras cosas). Luego se restan los dos números. Es decir, es más bien así: