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Practical Income Manual 2022.

Community of Castilla y León

Regulations: Art. 1 Consolidated Text of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

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 12,450.00 9
12,450.00 1,120.50 7,750.00 12.00
20,200.00 2,050.50 15,000.00 14.00
35,200.00 4,150.50 18,207.20 18.50
53,407.20 7,518.83 From there on 21.50

Note: Please note that article 1.1 of Law 2/2022, of December 1, on tax reductions in the Community of Castilla y León ( BOCyL 12-12-2022) has been modified, with effect from January 1, 2022, the regional scale provided for in article 1 of the Consolidated Text.