Autonomous Community of Andalusia
Regulations: Art. 23 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia
| Liquidable base up to (euros) | Full fee (euros) | Rest of Liquidable Base up to (euros) | Applicable rate (Percentage) |
|---|---|---|---|
| 0.00 | 0.00 | 13,000.00 | 9.50% |
| 13,000.00 | 1,235.00 | 8,100.00 | 12.00% |
| 21,100.00 | 2,207.00 | 14,100.00 | 15.00% |
| 35,200.00 | 4,322.00 | 24,800.00 | 18.50% |
| 60,000.00 | 8,910.00 | From there on | 22.50% |
Note: Please note that article 23 of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia, has been modified, with effect from January 1, 2022, by the first article. One of the Decree-Law 7/2022, of September 20 ( BOJA 09-21-2022) to adapt the regional scale to the crisis derived from high inflation.