Amount of personal income tax that corresponds to the Autonomous Community of residence of the taxpayer in fiscal year 2021
Since January 1, 2009, the partial transfer of Personal Income Tax has a maximum limit of 50 percent of the income produced in the territory of each Autonomous Community, in accordance with the provisions of the Law. Organic Law 8/1980, of September 22, on Financing of the Autonomous Communities (LOFCA), modified, for the last time, by Organic Law 3/2009, of December 18 ( BOE of 19).
The determination of the amount of Personal Income Tax that corresponds to the Autonomous Community of residence of the taxpayer in fiscal year 2021 allows compliance with the provisions of article 46 of Law 22/2009, of 18 December, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of 19), relating to the need that the IRPF declaration models allow the transferred nature of this tax to be made visible.
To this end, taxpayers, with the exception of those who in fiscal year 2021 had their habitual residence abroad or in the Cities with the Statute of Autonomy of Ceuta or Melilla, will complete section "N" of the declaration to determine the amount. of Personal Income Tax that corresponds to your Autonomous Community of residence.
The determination of this amount will be carried out according to the following operations:
(+) Increased regional liquid quota , box 
(–) 50 percent of the amounts corresponding to:
- Deduction for international double taxation, due to income obtained and taxed abroad, box  .
- Deduction for international double taxation in the cases of application of the international tax transparency regime, box  .
- Deduction for double taxation in the cases of the regime for allocating income derived from the transfer of image rights, box  .
(=) Amount of Personal Income Tax that corresponds to the Autonomous Community of residence of the taxpayer.