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 euros
|Full euro fee
|Remaining liquidable base up to euros
|Applicable rate Percentage
|From there on
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.