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Practical guide to 2021 Income Tax.

Autonomous Community tax

Regulations: Art. 74,1. 2 and Personal Income Tax Act

The rates of the autonomous scale of the Tax will be applied to the general net tax base, which, in accordance with the provisions of Act 22 / 2009, which regulates the system of financing of the Autonomous Communities of common regime and Cities with Statute of Autonomy, have been approved by the Autonomous Community.

The resulting amount will be reduced by the amount derived from applying to the part of the general net tax base corresponding to the minimum personal income and family resulting from increases or decreases referred to in article 56,3 of the Personal Income Tax Act, the autonomous scale approved by each Autonomous Community.

Average autonomous general tax rate

Regulations: Article 74,2 Personal Income Tax Act

The average autonomous general tax rate is understood to be the result of multiplying the quotient resulting from dividing the tax obtained by applying the corresponding autonomous scale between the general net tax base. 100 The average autonomous general tax rate will be expressed with two decimal places without rounding.

For 2021, each taxpayer must apply the corresponding autonomous scale of those which are transcribed below:

  1. Autonomous Community of Andalusia
  2. Autonomous Community of Aragón
  3. Autonomous Community of Asturias
  4. Autonomous Community of the Balearic Islands
  5. Autonomous Community of the Canary Islands
  6. Autonomous Community of Cantabria
  7. Autonomous Community of Castilla-La Mancha
  8. Community of Castile and León
  9. Autonomous Community of Catalonia
  10. Autonomous Community of Extremadura
  11. Autonomous Community of Galicia
  12. Community of Madrid
  13. Autonomous Community of the Murcia Region
  14. Autonomous Community of La Rioja
  15. Community of Valencia
  16. Speciality: Autonomous Community scale for taxpayers residing in Ceuta or Melilla