State lien
Regulations: Art. 63.1.1 Law Income Tax
The taxpayer's general taxable base must be taxed at the rates indicated in the general tax scale reproduced below:
| Taxable base up to euros | Full amount euros | Remaining taxable base up to euros | Applicable Type 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 | 15,000.00 | 15.00 |
| 35,200.00 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8,950.75 | 240,000 | 22.50 |
| 300,000.00 | 62,950.75 | From there on | 24.50 |
The resulting amount will be reduced by the amount derived from applying this same scale to the part of the general taxable base corresponding to the personal and family minimum.
Average general state tax rate
Regulations: Art. 63.2 Personal Income Tax Law
The average rate of general state tax is understood to be the one derived from multiplying by 100 the quotient resulting from dividing the rate obtained by applying the previous scale by the general taxable base. The average rate of general state tax will be expressed with two decimal places without rounding.
New in 2021: Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31), modified the general tax scale of the general taxable base of the Personal Income Tax Law to introduce a new bracket starting at 300,000 euros with an applicable tax rate of 24.50 percent.