8.4.3.2. Full regional quota
The calculation of the autonomous integral quota corresponding to the general taxable base will be carried out as follows:
-
The rates corresponding to the autonomous or complementary scale of the tax will be applied to the general taxable base (without deducting the amount of the personal and family minimum).
-
The same scale will be applied to the part of the general taxable base corresponding to the personal and family minimum.
-
It will be subtracted from the quota resulting from section 1; the quota resulting from section 2;.
COMUNIDAD AUTÓNOMA DE ANDALUCÍA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 13,000.00 | 9.50 |
| 13,000.00 | 1,235.00 | 8.100,00 | 12.00 |
| 21,100.00 | 2,207.00 | 14,100.00 | 15.00 |
| 35,200.00 | 4.322,00 | 24,800.00 | 18.50 |
| 60,000.00 | 8,910.00 | From there on | 22.50 |
AUTONOMOUS COMMUNITY OF ARAGON
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 15,000.00 | 15.00 |
| 35,200.00 | 4,362.75 | 14,800.00 | 18.50 |
| 50,000.00 | 7.100,75 | 10,000.00 | 20.50 |
| 60,000.00 | 9.150,75 | 20,000.00 | 23.00 |
| 80,000.00 | 13,750.75 | 10,000.00 | 24.00 |
| 90,000.00 | 16.150,75 | 40,000.00 | 25.00 |
| 130,000.00 | 26.150,75 | upwards | 25.50 |
AUTONOMOUS COMMUNITY OF THE PRINCIPALITY OF ASTURIAS
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 5,257.20 | 12.00 |
| 17,707.20 | 1,875.86 | 15,300.00 | 14.00 |
| 33,007.20 | 4,017.86 | 20,400.00 | 18.50 |
| 53,407.20 | 7,791.86 | 16,592.80 | 21.50 |
| 70,000.00 | 11,359.32 | 20,000.00 | 22.50 |
| 90,000.00 | 15,859.32 | 85,000.00 | 25.00 |
| 175,000.00 | 37,109.32 | From there on | 25.50 |
AUTONOMOUS COMMUNITY OF THE BALEARIC ISLANDS
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 10,000.00 | 9.50 |
| 10,000.00 | 950.00 | 8,000.00 | 11.75 |
| 18,000.00 | 1,890.00 | 12,000.00 | 14.75 |
| 30,000.00 | 3,660.00 | 18,000.00 | 17.75 |
| 48,000.00 | 6,855.00 | 22,000.00 | 19.25 |
| 70,000.00 | 11,090.00 | 20,000.00 | 22.00 |
| 90,000.00 | 15,490.00 | 30,000.00 | 23.00 |
| 120,000.00 | 22,390.00 | 55,000.00 | 24.00 |
| 175,000.00 | 35,590.00 | From there on | 25.00 |
COMUNIDAD AUTÓNOMA DE CANARIAS
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 13.010 | 9.00 |
| 13.010 | 1,170.90 | 5.458 | 11.50 |
| 18.468 | 1,798.57 | 15.859 | 14.00 |
| 34.327 | 4.018,83 | 20.949 | 18.50 |
| 55,276 | 7,894.39 | 34.724 | 23.50 |
| 90,000 | 16,054.53 | 30,000 | 25.00 |
| 120,000 | 23,554.53 | upwards | 26,00 |
COMUNIDAD AUTÓNOMA DE CANTABRIA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 13,800.00 | 15.00 |
| 34,000.00 | 4,182.75 | 12,000.00 | 18.50 |
| 46,000.00 | 6,402.75 | 14,000.00 | 19.50 |
| 60,000.00 | 9,132.75 | 30,000.00 | 24.50 |
| 90,000.00 | 16,482.75 | From there on | 25.50 |
COMUNIDAD AUTÓNOMA DE CASTILLA-LA MANCHA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 15,000.00 | 15.00 |
| 35,200.00 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8,950.75 | From there on | 22.50 |
AUTONOMOUS COMMUNITY OF CASTILLA-LEÓN
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.0 |
| 12,450.00 | 1,120.5 | 7,750.00 | 12.00 |
| 20,200.00 | 2,050.5 | 15,000.00 | 14.00 |
| 35,200.00 | 4.150,5 | 18,207.02 | 18.50 |
| 53,407.20 | 7,518.83 | From there on | 21.50 |
AUTONOMOUS COMMUNITY OF CATALONIA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12.450.00 | 10.50 |
| 12,450.00 | 1,307.25 | 5,257.20 | 12.00 |
| 17,707.20 | 1,938.11 | 3,292.80 | 14.00 |
| 21,000.00 | 2,399.10 | 12,007.20 | 15.00 |
| 33,007.20 | 4.200,18 | 20,400.00 | 18.80 |
| 53,407.20 | 8.035,38 | 36,592.80 | 21.50 |
| 90,000.00 | 15,902.83 | 30,000.00 | 23.50 |
| 120,000.00 | 22,952.83 | 55,000.00 | 24.50 |
| 175,000.00 | 36,427.83 | From there on | 25.50 |
AUTONOMOUS COMMUNITY OF EXTREMADURA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.50 |
| 12,450.00 | 1,882.75 | 7,750.00 | 12.50 |
| 20,200.00 | 2,151.50 | 4,000.00 | 15.50 |
| 24,200.00 | 2,771.50 | 11,000.00 | 16.50 |
| 35,200.00 | 4,586.50 | 24,800.00 | 20.50 |
| 60,000.00 | 9,670.50 | 20,200.00 | 23.50 |
| 80,200.00 | 14,417.50 | 19,000.00 | 24.00 |
| 99,200.00 | 18,977.50 | 21,000.00 | 24.50 |
| 120,200.00 | 24,122.50 | From there on | 25.00 |
COMUNIDAD AUTÓNOMA DE GALICIA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,985.35 | 9.00 |
| 12,985.35 | 1,168.68 | 8.083,25 | 11.65 |
| 21,068.60 | 2.110,38 | 14,131.40 | 14.90 |
| 35,200.00 | 4.215,96 | 24,800.00 | 18.40 |
| 60,000.00 | 8,779.16 | From there on | 22.50 |
MADRID PROVINCE
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,960.45 | 8.50 |
| 12,960.45 | 1,101.64 | 5,472.75 | 10.70 |
| 18,433.20 | 1,687.22 | 15,927.30 | 12.80 |
| 34,360.50 | 3,725.91 | 21,236.40 | 17.40 |
| 55,596.90 | 7,421.04 | From there on | 20.50 |
AUTONOMOUS COMMUNITY OF MURCIA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,960.45 | 9.60 |
| 12,960.45 | 1,244.20 | 8,067.75 | 11.46 |
| 21,028.20 | 2.168,76 | 14,365.80 | 13.74 |
| 35,394.00 | 4.142,62 | 24,606.00 | 18,22 |
When the taxable base is greater than 60,000.00 euros, the total amount will be 8,716.67 euros plus the amount resulting from applying the rate of 22.70% to the part of the taxable base that exceeds 60,000 euros.
AUTONOMOUS COMMUNITY OF LA RIOJA
Autonomous scale
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0 | 0 | 12,450.00 | 9.00 |
| 12,450.00 | 1,120.50 | 7,750.00 | 11.60 |
| 20,200.00 | 2,019.50 | 15,000.00 | 14.60 |
| 35,200.00 | 4.209,50 | 14,800.00 | 18.80 |
| 50,000.00 | 6.991,90 | 10,000.00 | 19.50 |
| 60,000.00 | 8,941.90 | 60,000.00 | 25.00 |
| 120,000.00 | 23,941.90 | From there on | 27,00 |
VALENCIAN AUTONOMOUS COMMUNITY
Regional scale for taxpayers who died before October 28
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
|
0.00 |
0.00 |
12,450.00 |
10.00 |
|
12,450.00 |
1,245.00 |
4,550.00 |
11.00 |
|
17,000.00 |
1,745.50 |
13,000.00 |
13.90 |
|
30,000.00 |
3,552.50 |
20,000.00 |
18.00 |
|
50,000.00 |
7,152.50 |
15,000.00 |
23.50 |
|
65,000.00 |
10,677.50 |
15,000.00 |
24.50 |
|
80,000.00 |
14,352.50 |
40,000.00 |
25.00 |
|
120,000.00 |
24,352.50 |
20,000.00 |
25.50 |
|
140,000.00 |
29,452.50 |
35,000.00 |
27.50 |
|
175,000.00 |
39,077.50 |
From there on |
29.50 |
For the rest of the taxpayers
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
|
0.00 |
0.00 |
12,000.00 |
9.00 |
|
12,000.00 |
1,080.00 |
10,000.00 |
12.00 |
|
22,000.00 |
2,280.00 |
10,000.00 |
15.00 |
|
32,000.00 |
3,780.00 |
10.0000,00 |
17.50 |
|
42,000.00 |
5,530.00 |
10,000.00 |
20,00 |
|
52,000.00 |
7,530.00 |
13,000.00 |
24,17 |
|
65,000.00 |
10,672.10 |
15,000.00 |
24.50 |
|
80,000.00 |
14,347.10 |
40,000.00 |
25.00 |
|
120,000.00 |
24,347.10 |
20,000.00 |
25.50 |
|
140,000.00 |
29,447.10 |
35,000.00 |
27.50 |
|
175,000.00 |
39,072.10 |
From there on |
29.50 |
TAXPAYERS LIVING IN CEUTA AND MELILLA
The scale to be applied to residents in the two autonomous cities for the year will be as follows:
|
Net tax base Up to euros |
Total tax liability Euros |
Remainder of tax base |
Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 15,000.00 | 15.00 |
| 35,200.00 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8.950,75 | From there on | 22.50 |
Average regional tax rate
The average rate of regional or complementary tax shall be understood as the one derived from multiplying by 100 the quotient resulting from dividing the rate obtained by applying the regional or complementary scale, provided for in article 74 of the Tax Law, by the general taxable base.
The average regional tax rate will be expressed with two decimal places.