Regulations: Art. 74.1.1 and 2 Law Personal Income Tax
The rates of the autonomous scale of Personal Income Tax will be applied to the general taxable base, which, in accordance with the provisions of Law 22/2009, which regulates the financing system of Autonomous Communities with a common regime and Cities with Statute of Autonomy, have been approved by the Autonomous Community.
The resulting amount will be reduced by the amount derived from applying to the part of the general taxable base corresponding to the personal and family minimum that results from the increases or decreases referred to in article 56.3 of the Personal Income Tax Law, the autonomous scale approved by each Autonomous Community.
Average rate of regional general tax
Regulations: Art. 74.2 Law Personal Income Tax
The average rate of general regional tax is understood to be the derivative of multiplying by 100 the quotient resulting from dividing the fee obtained by applying the corresponding regional scale by the general taxable base. The average rate of regional general tax will be expressed with two decimal places without rounding.
For the 2022 financial year, each taxpayer must apply the corresponding regional scale transcribed below:
- Autonomous Community of Andalusia
- Autonomous Community of Aragon
- Autonomous Community of the Principality of Asturias
- Autonomous Community of the Balearic Islands
- Autonomous Community of the Canary Islands
- Autonomous Community of Cantabria
- Autonomous Community of Castilla-La Mancha
- Community of Castilla y León
- Autonomous Community of Catalonia
- Autonomous Community of Extremadura
- Autonomous Community of Galicia
- Community of Madrid
- Autonomous Community of the Murcia Region
- Autonomous Community of La Rioja
- Community of Valencia
- Specialty: Autonomous scale for taxpayers residing in Ceuta or Melilla