irpf.rb

# 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%