8.4.3.1. Full state fee
The calculation of the full state quota corresponding to the general taxable base will be carried out as follows:
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The rates corresponding to the general tax scale will be applied to the general taxable base (without deducting the amount of the personal and family minimum).
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The same scale will be applied to the part of the general taxable base corresponding to the personal and family minimum.
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The fee resulting from section 2 will be subtracted from the fee resulting from section 1.
Average state tax rate
The average rate of state tax will be understood as the one derived from multiplying by 100 the quotient resulting from dividing the amount obtained, provided for in article 63 of the Tax Law, by the general taxable base.
The average state tax rate will be expressed with two decimal places.
The general taxable base will be subject to tax applying the following scales:
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 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 | 240,000.00 | 22.50 |
| 300,000.00 | 62,950.75 | From there on | 24.50 |
Taxpayers residing abroad: The general taxable base will be subject to tax applying the scale of article 63.1 Personal Income Tax Law and the following:
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 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 |