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 (%) |
|---|---|---|---|
| 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.