State lien
Regulations: Art. 63.1.1 Law Income Tax
The taxpayer's general taxable base must be taxed at the rates indicated in the general scale of IRPF reproduced below:
| Taxable base up to euros | Full amount euros | Remaining taxable base up to euros | Applicable Type Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 9.50 |
| 12,450.00 | 1,182.75 | 7,750.00 | 12.00 |
| 20,200.00 | 2,112.75 | 15,000.00 | 15.00 |
| 35,200.00 | 4,362.75 | 24,800.00 | 18.50 |
| 60,000.00 | 8,950.75 | 240,000 | 22.50 |
| 300,000.00 | 62,950.75 | From there on | 24.50 |
The resulting amount will be reduced by the amount derived from applying this same scale to the part of the general taxable base corresponding to the personal and family minimum.
Average general state tax rate
Regulations: Art. 63.2 Law Income Tax
The average rate of general state tax is understood to be the one derived from multiplying by 100 the quotient resulting from dividing the rate obtained by applying the previous scale by the general taxable base. The average rate of general state tax will be expressed with two decimal places without rounding.