# Google Sheets IRPF & Seguridad Social Spain Formula

> Source: <https://gist.github.com/straach/30789d4c30fb5174ec52ea7521cc4e4a>
> Published: 2022-01-01 10:12:55+00:00

cotizar_seguridad_social_autonomo.gs

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// last changed 01.01.2022

  // Source: http://www.seg-social.es/wps/portal/wss/internet/Trabajadores/CotizacionRecaudacionTrabajadores/10721/10724/1320/1322

 // https://www.grupo2000.es/que-seguros-sociales-debo-aplicar-en-2020-bases-y-tipos-de-cotizacion/

  var MINIMO = 960.6;

  var MAXIMO = 4139.4;

  var CONTINGENCIAS_COMUNES = 28.3;

  var CONTINGENCIAS_PROFESIONALES = 1.3;

  var CESE_DE_ACTIVIDAD = 0.9;

  var FORMACION = 0.1;

function test() {

  var a = cotizar_autonomo_mensual();

  var b = cotizar_autonomo_mensual(11200);

  return a + ' ' + b;

}

function cotizar_autonomo_annual(value_annual) {

  return cotizar_autonomo_mensual(value_annual/12) * 12;

}

function cotizar_autonomo_mensual(value_monthly) {

  if (value_monthly == null || value_monthly <= MINIMO) {

    value_monthly = MINIMO;

  }

  if (value_monthly >= MAXIMO) {

    value_monthly = MAXIMO;

  }

 

  var cotizacion_total = CONTINGENCIAS_COMUNES + 

    CONTINGENCIAS_PROFESIONALES +

    CESE_DE_ACTIVIDAD +

    FORMACION;

 

  var result = value_monthly * (cotizacion_total / 100);

  return result;

}

es_income_tax.gs

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// LAST CHANGED: 01.01.2022

var MAX_SOCIAL_SECURITY_EMPLOYED_MONTHLY = 4139.40; // engineer

var MIN_SOCIAL_SECURITY_MONTHLY_INGENIERO = 1572.3;

var COTIZACION_SEGURIDAD_SOCIAL_CUOTA_CONTINGENCIAS = 4.7;

var COTIZACION_SEGURIDAD_SOCIAL_CUOTA_DESEMPLEO = 1.55;

var COTIZACION_SEGURIDAD_SOCIAL_CUOTA_FORMACION_PROFESIONAL = 0.1;

var COTIZACION_SEGURIDAD_SOCIAL_TOTAL = COTIZACION_SEGURIDAD_SOCIAL_CUOTA_CONTINGENCIAS + COTIZACION_SEGURIDAD_SOCIAL_CUOTA_DESEMPLEO + COTIZACION_SEGURIDAD_SOCIAL_CUOTA_FORMACION_PROFESIONAL;

var OTROS_GASTOS_CUANTÍA_FIJA_CON_CARÁCTER_GENERAL = 2000;

var MÍNIMO_PERSONAL_Y_FAMILIAR = 5550;

// https://www2.agenciatributaria.gob.es/wlpl/PRET-R200/index.zul

function es_substract_income_tax(income_yearly, overwrite_social_security) {

  var social_security = MAX_SOCIAL_SECURITY_EMPLOYED_MONTHLY * 12;

  if (income_yearly*COTIZACION_SEGURIDAD_SOCIAL_TOTAL <= MAX_SOCIAL_SECURITY_EMPLOYED_MONTHLY * 12) {

    social_security = income_yearly*COTIZACION_SEGURIDAD_SOCIAL_TOTAL;

  }

  if (overwrite_social_security != null) {

    social_security = overwrite_social_security;

  }

  var relevant_income = income_yearly - social_security - OTROS_GASTOS_CUANTÍA_FIJA_CON_CARÁCTER_GENERAL;

  //  - MÍNIMO_PERSONAL_Y_FAMILIAR

  var tax_of_relevant_income = es_calculate_income_tax(relevant_income) - es_calculate_income_tax(MÍNIMO_PERSONAL_Y_FAMILIAR);

  var result = Math.round((income_yearly - tax_of_relevant_income - social_security) * 100)/100;

  return result;

}

function es_substract_income_tax_monthly(income_monthly, overwrite_social_security) {

  var yearly = es_substract_income_tax(income_monthly * 12, overwrite_social_security * 12);

  var monthly = yearly / 12;

  return monthly;

}

function es_calculate_income_tax(value) {

  var sum = 0;

  var tax1 = calculate_tax_by_slice(value, 0, 12450, 19);

  var tax2 = calculate_tax_by_slice(value, 12450, 20200, 24);

  var tax3 = calculate_tax_by_slice(value, 20200, 35200, 30);

  var tax4 = calculate_tax_by_slice(value, 35200, 60000, 37);

  var tax5 = calculate_tax_by_slice(value, 60000, 300000, 45);

  var tax6 = calculate_tax_by_slice(value, 300000, 100000000, 47);

  var all = tax1 + tax2 + tax3 + tax4 + tax5 + tax6;

  return all;

}

function calculate_tax_by_slice(total, from_currency, to_currency, percentage) {

  if (total < from_currency) {

    return 0;

  }

 

  if (total > to_currency) {

    var to_subtract = Math.abs(to_currency - total);

    total = total - to_subtract;

  }

 

  var taxable_amount = total - from_currency;

  var percentage_factor = percentage/100;

  var tax_amount = taxable_amount * percentage_factor;

 

  return tax_amount;

}

function test_irpf() {

  var salario_annual = 28000;

  var cotizar = cotizar_autonomo_mensual(salario_annual/12);

  var result = es_substract_income_tax_monthly(salario_annual/cotizar);

  return result;

}