Assumptions:
The date is calculated based on a calendar year of 365 days instead of a calendar based on 260 days, corresponding to five working days a week.
The profile of the worker is that of an employed worker with a permanent employment contract and is making their regular social security payments.
In order to calculate property tax (IBI), three types of dwellings found in Pamplona(1) were used. Each user who owns their dwelling was assigned one of the three types of dwelling depending on their gross annual income.
The calculation of circulation tax was based on an automobile of between 12 and 16 horsepower. An average quota was calculated for motorcycles from less than 500 cc to greater than 500 cc.
In the case of beer, the standard unit of 330 ml was used with an alcohol content greater than 2.8% and a density lower than 11.
The standard unit used for the calculation of the alcohol duty was a glass of 20 g.
For tobacco duties, the average selling price in Navarra was used instead of the highest selling price of each brand to the public. In order to calculate this average the statistics of the Tobacco Market Commission of the Ministry of Economy were used.
As for hydrocarbon duties, a distinction was made between gasoline and diesel, and to determine the taxable amount, the average selling price in Spain was used, calculated against the European Union Oil Bulletin.
To calculate VAT (IVA), what is calculated first are the expenses that affect VAT as the difference between income and money earned, payments made to pension plans, and taxes paid. The VAT burden is calculated differently based on the distribution of the average spending of Navarrese households by spending groups and tax rate(2).
All taxes were calculated based on the information of the year 2007. Therefore, the resulting date is in fact the date in which you actually stopped paying taxes in 2007.
1.- Source: Consumer Eroski Nº 103.
2.- Based on the Survey of Family Budgets carried out by the National Statistics Institute..
For suggestions, please contact Cristina Berechet (cb@ifuturo.org).
