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Practical Income Manual 2022.

State lien

Regulations: Art. 63.1.1 Law Personal Income Tax

The taxpayer's general taxable base must be taxed at the rates indicated in the general scale of Personal Income Tax reproduced below:

Settleable base up to eurosFull euro feeRemaining liquidable base up to eurosApplicable rate Percentage
Scale applicable regardless of your place of residence
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 state general tax rate

Regulations: Art. 63.2 Law Personal Income Tax

The average rate of general state tax is understood to be the rate derived from multiplying by 100 the quotient resulting from dividing the fee 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.