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Practical Income Manual 2022.

Autonomous Community of the Canary Islands

Regulations: Fourth Additional Provision. Seventeen Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Settleable base from (euros)Full fee (euros)Remainder base liquidable up to (euros)Applicable rate (%)
Scale applicable in fiscal year 2022 by taxpayers residing in said fiscal year in this Autonomous Community
0.00 0.00 13,010 9.00
13,010 1,170.90 5,458 11.50
18,468 1,798.57 15,859 14.00
34,327 4,018.83 20,949 18.50
55,276 7,894.39 34,724 23.50
90,000 16,054.53 30,000 25.00
120,000 23,554.53 From there on 26.00

Note: This scale will apply exclusively in the 2022 and 2023 tax periods.

Indicate that Decree Law 1/2023, of January 26, which modifies certain regional measures in the Personal Income Tax and in the regulation of the zero rate in the Canary Islands General Indirect Tax applicable to certain goods intended for livestock activity ( BO of the Canary Islands of January 31), has modified the fourth Additional Provision. Seventeen of the consolidated Text to, as stated in the preamble of the Decree Law, “adjust the assessment scale quotas to two decimal places, without rounding.”