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Practical Income Manual 2020.

Autonomous Community of Andalusia

Regulations: Transitional provision third.2 Consolidated text of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Scale applicable in fiscal year 2020 by taxpayers residing in said fiscal year in this Autonomous Community
Liquidable base up to (euros)Full fee (euros)Rest of Liquidable Base up to (euros)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 7,800.00 15.00%
28,000.00 3,282.75 7,200.00 15.90%
35,200.00 4,427.55 14,800.00 18.80%
50,000.00 7,209.95 10,000.00 19.10%
60,000.00 9,119.95 60,000.00 23.10%
120,000.00 22,979.95 upwards 24.30%