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Fiscal drag

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Illustrative image: close-up of a calculator with disordered euro bills, representing salary cost calculations

SMEs & Freelancers

Companies pay up to 210 euros for a worker to earn 100 net more, according to Pimec

Pimec reports that cold progressivity of IRPF costs companies up to 210 euros for a worker to earn 100 euros net more.

Marta Uriarte Elizondo · 23 July 2026