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Practical Income Manual 2022.

Community of Madrid

Regulations: Art. 1 Consolidated Text of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

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 8.50
12,960.45 1,101.64 5,472.75 10.70
18,433.20 1,687.22 15,927.30 12.80
34,360.50 3,725.91 21,236.40 17.40
55,596.90 7,421.04 From there on 20.50

Note: Please note the unique article. Two of Law 8/2022, of November 16 (BOCM 11-21-2022), has modified, with effect from January 1, 2022, the autonomous scale provided for in article 1 of the Consolidated Text.