What are the new sections of personal income tax?

We recently started the year and traditionally with him some tax changes are associated. In this case, we will focus on explaining what the new sections of the IRPF are that took effect on January 1. However, we must be clear that throughout the year can change due to changes in government derived from the elections of 20D or economic adjustments that have to make the government in power.

Once we have a clear picture of the situation in which we find ourselves, we will explain how the IRPF calculation is made since it influences the section of IRPF in which we find ourselves. Well, it’s easy: depending on the income and personal situation of each taxpayer.

When calculating personal income tax it is necessary to take into account that one thing is the deductions on account of personal income tax, which are those included in the payroll and affect what we charge each month, and another is the result obtained from the declaration of income, since it depends on these deductions but also on other elements. Read our tax discussion.

In this sense, IRPF withholdings are based on a few scales, called personal income tax brackets, which are stipulated according to your salary. Thus, the personal income tax brackets are the scales that determine the percentage of IRPF that a person will pay.

The tax deduction that made us each month on our payroll, the State considers what each taxpayer depending on your personal circumstances have to pay that year to the Treasury and it is removing every month so that the payment does not have to do it all at once.

It will be at the time of making the income statement when it adjusts what has been paid month to month to the state through IRPF withholdings, having to be the taxpayer who pays the State, if they have retained little, or vice versa if they have retained more than stipulated.

In this sense, the income tax brackets that according to the income we have have to retain us in our payroll as of January 1, 2016. They are the following:

sections irpf1

These sections represent a reduction with respect to the last valid ones that have entered into force on July 1, 2015, and were the following:

sections irpf2

Personal Income Tax Calculators

Once we are clear about how the IRPF sections affect you, we put some calculators at your fingertips where, with only a series of data, you will be able to obtain what the IRPF withholdings will have to impose on you in 2016.

Installing openSUSE from USB

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Although openSUSE doesn’t currently support installing from USB, it is quite easy to do it on your own with standard Linux tool syslinux. So lets install that:

# zypper in syslinux

Get the openSUSE install files

After you have syslinux installed, you are going to have to grab and install CD/DVD from one of the many openSUSE mirrors, you can find the latest versions at http://download.opensuse.org/distribution/. Lets mount the ISO and grab the files that we need, we’ll use a standard Linux command to do so: mount. To mount an iso onto your local file system you need to tell it what file to mount and what location it should mount to.

# mount -o loop

Define what device you want to install from

Next, we’ll need to find the USB device we’d like to install from, you can do this in a few different ways:

# fdisk -l
# cat /proc/partitions
# mount

or you can run:

# dmesg

You’ll see something like:

usb-storage: device found at 5
usb-storage: waiting for device to settle before scanning
scsi 3:0:0:0: Direct-Access Kingston DataTraveler 2.0 1.00 PQ: 0 ANSI: 2
sd 3:0:0:0: [sdb] 1994752 512-byte hardware sectors (1021 MB)

So, from that output you can see that the newly inserted device is /dev/sdb, so if your system doesn’t automount the device (openSUSE should), you can mount it:

# mount /dev/sdb /mnt/thumbdrive

Setup the USB drive to be a bootable installer

Once you have both the ISO and the USB drive mounted, you’ll wanted to copy the install files from the ISO to the USB drive. The install files are in boot//loader on the ISO. We’ll also want to rename isolinux.cfg to syslinux.cfg

# cp /mnt/openSUSE-i386/boot/i386/loader/ * /mnt/thumbdrive
# mv /mnt/thumbdrive/isolinux.cfg /mnt/thumbdrive/syslinux.cfg

The final step is to run syslinux on the USB device, you’ll want to make sure the USB device is unmounted for this.

# umount /mnt/thumbdrive
# syslinux /dev/sdb

Conclusion

Now you have a bootable installer on a USB device that will allow install from all the standard protocols (NFS, FTP, CIFS, etc) as normal. One caveat of this method is that it will now try to install grub onto your thumb drive, so after it boots up the base system into memory, unplug your drive so that it will install to the correct boot partition or MBR.

Grub defines its devices from the BIOS boot order and since we booted off a USB stick it will think that (hd0,0) is the USB stick but in reality, its your actual disk. So on your first boot grub will be pointing to (hd1,0) and not (hd0,0), so you will have to modify /boot/grub/menu.lst and point it to the right disk. You can do this by hitting “E” at the GRUB prompt.