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: