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Practical Income Manual 2023.

Autonomous Community of Andalusia

Regulations: Art. 23 Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia

Liquidable base up to (euros) Full fee (euros) Remainder base liquidable up to (euros) Applicable rate (%)
Scale applicable in fiscal year 2023 by taxpayers residing in said fiscal year in this Autonomous Community
0.00 0.00 13,000.00 9.50%
13,000.00 1,235.00 8,100.00 12.00%
21,100.00 2,207.00 14,100.00 15.00%
35,200.00 4,322.00 24,800.00 18.50%
60,000.00 8,910.00 From there on 22.50%