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Practical Income Manual 2022.

Autonomous Community of the Murcia Region

Regulations: Fifth Additional Provision.4 Consolidated text of the Legal Provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Liquidable base up to (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 12,960.45 9.60
12,960.45 1,244.20 8,067.75 11.46
21,028.20 2,168.76 14,365.80 13.74
35,394.00 4,142.62 24,606.00 18.22

When the liquidable base is greater than 60,000.00 euros, the full fee will be 8,716.67 euros plus the amount resulting from applying the rate of 22.70. % to the part of the liquidable base that exceeds 60,000 euros.

Note: Please note that the single article of Decree-Law No. 4/2022, of September 22, which modifies the Autonomous Scale of Personal Income Tax as a result of the increase in inflation ( BORM 09-29-2022) has modified, in the 2022 tax period, the autonomous scale provided for in section 4 of the fifth Additional Provision of the Consolidated Text.