Autonomous Community of La Rioja
Regulations: Art. 31 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes .
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable percentage rate |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.00 |
| 12,450.00 | 1,120.50 | 7,750.00 | 11.60 |
| 20,200.00 | 2,019.50 | 15,000.00 | 14.60 |
| 35,200.00 | 4,209.50 | 14,800.00 | 18.80 |
| 50,000.00 | 6,991.90 | 10,000.00 | 19.50 |
| 60,000.00 | 8,941.90 | 60,000.00 | 25.00 |
| 120,000.00 | 23,941.90 | From there on | 27.00 |