fxn · January 13, 2021 08:04 · Jan 13, 2021 · Feb 1, 2015
diff --git a/irpf.rb b/irpf.rb
@@ -37,7 +37,7 @@
   end
 end
 
-puts "%6d €, %6d €, %.1f%" % [base, irpf, 100.0*irpf/base]
+puts "%6d €, %6d €, %.1f%%" % [base, irpf, 100.0*irpf/base]
 
 
 __END__

diff --git a/irpf.rb b/irpf.rb
@@ -0,0 +1,216 @@
+# Usage:
+#
+#   ruby irpf.rb tax_base
+#
+# Example:
+#
+#   ruby irpf.rb 65300
+#    65300 €,  22722 €, 34.8%
+#
+# Where 22,722 € is the IRPF to pay, and 34.8% is the real rate, that is,
+# how much does the tax really represent relative to the tax base (which
+# is smaller in general from the rate of the base's bracket due to how
+# the tax is computed).
+
+# Brackets for 2014.
+brackets = {
+   17_707 => 0.2475,
+   33_007 => 0.30,
+   53_407 => 0.40,
+  120_000 => 0.47,
+  175_000 => 0.49,
+  300_000 => 0.51,
+  999_999 => 0.52,
+}
+
+base = ARGV.shift.to_i
+binf = 0
+irpf = 0
+
+brackets.each do |bsup, rate|
+  irpf += ([bsup, base].min - binf)*rate
+
+  if bsup < base
+    binf = bsup
+  else
+    break
+  end
+end
+
+puts "%6d €, %6d €, %.1f%" % [base, irpf, 100.0*irpf/base]
+
+
+__END__
+
+BASE      IRPF     ACTUAL RATE
+ 30000 €,   8070 €, 26.9%
+ 31000 €,   8370 €, 27.0%
+ 32000 €,   8670 €, 27.1%
+ 33000 €,   8970 €, 27.2%
+ 34000 €,   9369 €, 27.6%
+ 35000 €,   9769 €, 27.9%
+ 36000 €,  10169 €, 28.2%
+ 37000 €,  10569 €, 28.6%
+ 38000 €,  10969 €, 28.9%
+ 39000 €,  11369 €, 29.2%
+ 40000 €,  11769 €, 29.4%
+ 41000 €,  12169 €, 29.7%
+ 42000 €,  12569 €, 29.9%
+ 43000 €,  12969 €, 30.2%
+ 44000 €,  13369 €, 30.4%
+ 45000 €,  13769 €, 30.6%
+ 46000 €,  14169 €, 30.8%
+ 47000 €,  14569 €, 31.0%
+ 48000 €,  14969 €, 31.2%
+ 49000 €,  15369 €, 31.4%
+ 50000 €,  15769 €, 31.5%
+ 51000 €,  16169 €, 31.7%
+ 52000 €,  16569 €, 31.9%
+ 53000 €,  16969 €, 32.0%
+ 54000 €,  17411 €, 32.2%
+ 55000 €,  17881 €, 32.5%
+ 56000 €,  18351 €, 32.8%
+ 57000 €,  18821 €, 33.0%
+ 58000 €,  19291 €, 33.3%
+ 59000 €,  19761 €, 33.5%
+ 60000 €,  20231 €, 33.7%
+ 61000 €,  20701 €, 33.9%
+ 62000 €,  21171 €, 34.1%
+ 63000 €,  21641 €, 34.4%
+ 64000 €,  22111 €, 34.5%
+ 65000 €,  22581 €, 34.7%
+ 66000 €,  23051 €, 34.9%
+ 67000 €,  23521 €, 35.1%
+ 68000 €,  23991 €, 35.3%
+ 69000 €,  24461 €, 35.5%
+ 70000 €,  24931 €, 35.6%
+ 71000 €,  25401 €, 35.8%
+ 72000 €,  25871 €, 35.9%
+ 73000 €,  26341 €, 36.1%
+ 74000 €,  26811 €, 36.2%
+ 75000 €,  27281 €, 36.4%
+ 76000 €,  27751 €, 36.5%
+ 77000 €,  28221 €, 36.7%
+ 78000 €,  28691 €, 36.8%
+ 79000 €,  29161 €, 36.9%
+ 80000 €,  29631 €, 37.0%
+ 81000 €,  30101 €, 37.2%
+ 82000 €,  30571 €, 37.3%
+ 83000 €,  31041 €, 37.4%
+ 84000 €,  31511 €, 37.5%
+ 85000 €,  31981 €, 37.6%
+ 86000 €,  32451 €, 37.7%
+ 87000 €,  32921 €, 37.8%
+ 88000 €,  33391 €, 37.9%
+ 89000 €,  33861 €, 38.0%
+ 90000 €,  34331 €, 38.1%
+ 91000 €,  34801 €, 38.2%
+ 92000 €,  35271 €, 38.3%
+ 93000 €,  35741 €, 38.4%
+ 94000 €,  36211 €, 38.5%
+ 95000 €,  36681 €, 38.6%
+ 96000 €,  37151 €, 38.7%
+ 97000 €,  37621 €, 38.8%
+ 98000 €,  38091 €, 38.9%
+ 99000 €,  38561 €, 39.0%
+100000 €,  39031 €, 39.0%
+101000 €,  39501 €, 39.1%
+102000 €,  39971 €, 39.2%
+103000 €,  40441 €, 39.3%
+104000 €,  40911 €, 39.3%
+105000 €,  41381 €, 39.4%
+106000 €,  41851 €, 39.5%
+107000 €,  42321 €, 39.6%
+108000 €,  42791 €, 39.6%
+109000 €,  43261 €, 39.7%
+110000 €,  43731 €, 39.8%
+111000 €,  44201 €, 39.8%
+112000 €,  44671 €, 39.9%
+113000 €,  45141 €, 39.9%
+114000 €,  45611 €, 40.0%
+115000 €,  46081 €, 40.1%
+116000 €,  46551 €, 40.1%
+117000 €,  47021 €, 40.2%
+118000 €,  47491 €, 40.2%
+119000 €,  47961 €, 40.3%
+120000 €,  48431 €, 40.4%
+121000 €,  48921 €, 40.4%
+122000 €,  49411 €, 40.5%
+123000 €,  49901 €, 40.6%
+124000 €,  50391 €, 40.6%
+125000 €,  50881 €, 40.7%
+126000 €,  51371 €, 40.8%
+127000 €,  51861 €, 40.8%
+128000 €,  52351 €, 40.9%
+129000 €,  52841 €, 41.0%
+130000 €,  53331 €, 41.0%
+131000 €,  53821 €, 41.1%
+132000 €,  54311 €, 41.1%
+133000 €,  54801 €, 41.2%
+134000 €,  55291 €, 41.3%
+135000 €,  55781 €, 41.3%
+136000 €,  56271 €, 41.4%
+137000 €,  56761 €, 41.4%
+138000 €,  57251 €, 41.5%
+139000 €,  57741 €, 41.5%
+140000 €,  58231 €, 41.6%
+141000 €,  58721 €, 41.6%
+142000 €,  59211 €, 41.7%
+143000 €,  59701 €, 41.7%
+144000 €,  60191 €, 41.8%
+145000 €,  60681 €, 41.8%
+146000 €,  61171 €, 41.9%
+147000 €,  61661 €, 41.9%
+148000 €,  62151 €, 42.0%
+149000 €,  62641 €, 42.0%
+150000 €,  63131 €, 42.1%
+151000 €,  63621 €, 42.1%
+152000 €,  64111 €, 42.2%
+153000 €,  64601 €, 42.2%
+154000 €,  65091 €, 42.3%
+155000 €,  65581 €, 42.3%
+156000 €,  66071 €, 42.4%
+157000 €,  66561 €, 42.4%
+158000 €,  67051 €, 42.4%
+159000 €,  67541 €, 42.5%
+160000 €,  68031 €, 42.5%
+161000 €,  68521 €, 42.6%
+162000 €,  69011 €, 42.6%
+163000 €,  69501 €, 42.6%
+164000 €,  69991 €, 42.7%
+165000 €,  70481 €, 42.7%
+166000 €,  70971 €, 42.8%
+167000 €,  71461 €, 42.8%
+168000 €,  71951 €, 42.8%
+169000 €,  72441 €, 42.9%
+170000 €,  72931 €, 42.9%
+171000 €,  73421 €, 42.9%
+172000 €,  73911 €, 43.0%
+173000 €,  74401 €, 43.0%
+174000 €,  74891 €, 43.0%
+175000 €,  75381 €, 43.1%
+176000 €,  75891 €, 43.1%
+177000 €,  76401 €, 43.2%
+178000 €,  76911 €, 43.2%
+179000 €,  77421 €, 43.3%
+180000 €,  77931 €, 43.3%
+181000 €,  78441 €, 43.3%
+182000 €,  78951 €, 43.4%
+183000 €,  79461 €, 43.4%
+184000 €,  79971 €, 43.5%
+185000 €,  80481 €, 43.5%
+186000 €,  80991 €, 43.5%
+187000 €,  81501 €, 43.6%
+188000 €,  82011 €, 43.6%
+189000 €,  82521 €, 43.7%
+190000 €,  83031 €, 43.7%
+191000 €,  83541 €, 43.7%
+192000 €,  84051 €, 43.8%
+193000 €,  84561 €, 43.8%
+194000 €,  85071 €, 43.9%
+195000 €,  85581 €, 43.9%
+196000 €,  86091 €, 43.9%
+197000 €,  86601 €, 44.0%
+198000 €,  87111 €, 44.0%
+199000 €,  87621 €, 44.0%
+200000 €,  88131 €, 44.1%