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Practical manual for Income Tax 2021.

Autonomous Community of Andalusia

Regulations: Third transitional provision.3 Revised text of the provisions issued by the Autonomous Community of Andalusia on transferred taxes, approved by Legislative Decree 1/2018, of June 19.

Scale applicable in the 2021 financial year for taxpayers resident in this Autonomous Community in said financial year
Taxable Base up to (euros)Full amount (euros)Remaining Taxable Base up to (euros)Applicable rate (Percentage)
0.00 0.00 12,450.00 9.50%
12,450.00 1,182.75 7,750.00 12.00%
20,200.00 2,112.75 7,800.00 15.00%
28,000.00 3,282.75 7,200.00 15.60%
35,200.00 4,405.95 14,800.00 18.70%
50,000.00 7,173.55 10,000.00 18.90%
60,000.00 9.063,55 60,000.00 22.90%
120,000.00 22,803.55 upwards 23.70%