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Practical Income Manual 2021.

Autonomous tax

Regulations: Art. 74.1.1 and 2 Personal Income Tax Law

The rates of the autonomous tax scale will be applied to the general taxable base, in accordance with the provisions of Law 22/2009, which regulates the financing system of the Autonomous Communities of the 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 taxable base corresponding to the personal and family minimum that results from the increases or decreases referred to in article 56.3 of the Personal Income Tax Law, the autonomous scale approved by each Autonomous Community.

Average rate of regional general tax

Regulations: Art. 74.2 Personal Income Tax Law

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

For the 2021 financial year, each taxpayer must apply the corresponding regional scale transcribed below:

  1. Autonomous Community of Andalusia
  2. Autonomous Community of Aragon
  3. Autonomous Community of the Principality 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 Castilla y 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. Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla