Regulations: Art. 63.1.1 Law Personal Income Tax
The taxpayer's general taxable base must be taxed at the rates indicated in the general tax scale reproduced below:
|Settleable base up to euros||Full euro fee||Remaining liquidable base up to euros||Applicable rate Percentage|
|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 state general tax rate
Regulations: Art. 63.2 Personal Income Tax Law
The average rate of general state tax is understood to be the rate derived from multiplying by 100 the quotient resulting from dividing the fee 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 2021: Law 11/2020, of December 30, on the General State Budgets for the year 2021 ( BOE of 31), modified the general scale of taxation of the general liquidable base of the Law of personal income tax to introduce a new section starting at 300,000 euros with an applicable tax rate of 24.50 percent.