2026 Base Salary: Reference Amount for Tax Penalties Remains Unchanged

Ey law | Each year, the Superior Council of the Judicial Branch sets the statutory base salary. For 2026, at session No. 113-2025 held on 16 December 2025 (Article LXV), the Council reaffirmed the amount in force since 2021.

For tax purposes, the base salary serves as the statutory reference amount used to quantify penalties for tax infringements, including common cases such as the late filing of self-assessed tax returns or information returns.

As confirmed for the 2026 fiscal year, the base salary is ¢462,200.00, the same amount in force since 2021. Accordingly, where a tax penalty is determined in base salaries or fractions thereof, the calculation must be made by reference to that amount.

eylaw.com