{"entity":{"iso2":"ES","iso3":"ESP","name":"Spain","slug":"spain"},"indicator":{"licence":"OECD Terms and Conditions (attribution required)","slug":"personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income","source":"Organisation for Economic Co-operation and Development","source_url":"https://data-explorer.oecd.org/vis?df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_TAX_PIT@DF_PIT_TOP_EARN_THRESH","title":"Personal income tax (PIT) - top statutory and marginal tax rate \u2014 Top statutory personal income tax rate earnings threshold","unit":"Factor of average annual wage"},"observations":[{"date":"2000-01-01","value":4.31238},{"date":"2001-01-01","value":4.1747},{"date":"2002-01-01","value":4.02968},{"date":"2003-01-01","value":2.72489},{"date":"2004-01-01","value":2.6381},{"date":"2005-01-01","value":2.61175},{"date":"2006-01-01","value":2.59008},{"date":"2007-01-01","value":2.60327},{"date":"2008-01-01","value":2.5117},{"date":"2009-01-01","value":2.41979},{"date":"2010-01-01","value":2.36007},{"date":"2011-01-01","value":7.05906},{"date":"2012-01-01","value":11.7841},{"date":"2013-01-01","value":11.7288},{"date":"2014-01-01","value":11.6603},{"date":"2015-01-01","value":2.44562},{"date":"2016-01-01","value":2.44909},{"date":"2017-01-01","value":2.44292},{"date":"2018-01-01","value":2.40978},{"date":"2019-01-01","value":2.38535},{"date":"2020-01-01","value":2.5012},{"date":"2021-01-01","value":11.0663},{"date":"2022-01-01","value":10.6031},{"date":"2023-01-01","value":10.0985},{"date":"2024-01-01","value":9.71231},{"date":"2025-01-01","value":9.35841}],"summary":{"latest_period":"2025-01-01","latest_value":9.35841,"max":11.7841,"mean":5.41082,"min":2.36007,"of":29,"rank":7,"trend":"volatile"}}