Autonomous Community of the Canary Islands
Regulations: Art. 18 bis Revised text of the current legal provisions issued by the autonomous community on transferred taxes, approved by Legislative Decree 1/2009, of April 21.
| Taxable base from (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.00 |
| 12,450.01 | 1,120.50 | 5,257.20 | 11.50 |
| 17,707.21 | 1,725.08 | 15,300.00 | 14.00 |
| 33,007.21 | 3,867.08 | 20,400.00 | 18.50 |
| 53,407.21 | 7,641.08 | 36,592.80 | 23.50 |
| 90,000.01 | 16,240.39 | 30,000.00 | 25.00 |
| 120,000.01 | 23,740.39 | From there on | 26,00 |