Practical example: calculation of full state and regional contributions

Mr. ABC, resident in the Autonomous Community of Aragon, obtained a general taxable base of 23,900 euros and a savings taxable base of 2,800 euros in the 2021 financial year.

The amount of your personal and family minimum amounts to 5,550 euros.

Determine the amount of the full state and regional contributions corresponding to said taxpayer.

Solution:

1. Application of tax scales to the general taxable base (23,900)

1. General tax scale

   Up to 20,200 = 2,112.75

   Other: 3,700 at 15% = 555

   Resulting Odds 1 (2,112.75 + 555) = 2,667.75

2. Autonomous tax scale

   Up to 20,200 = 2,213.75

   Other: 3,700 at 15.50% = 573.50

   Resulting quota 2 82,213.75 + 573.50 = 2,787.25

2. Application of the tax scales to the general taxable base corresponding to the personal and family minimum

Since the amount of the general taxable base (23,900) is higher than that of the personal and family minimum (5,550), it forms part of the general taxable base in its entirety.

1. General tax scale

   5,550 at 9.50% = 527.25

   Resulting Odds 3 = 527.25

2. Autonomous tax scale

   5,550 at 10% = 555

   Resulting quota 4 = 555

3. Determination of the full general, state and regional quota

Full state general fee (Fee 1 - Fee 3): 2,667.75 − 527.25 = 2,140.50

Full regional general quota (Quota 2 - Quota 4): 2,787.25 − 555 = 2,232.25

4. Lien on the liquidated base of savings (2,800)

State tax 2,800 x 9.50% = 266

Regional tax 2,800 x 9.50% = 266

5. Determination of full quotas

Full state fee (2,140.50 + 266) = 2,406.50

Total regional quota (2,232.25 + 266) = 2,498.25