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Practical manual for Income Tax 2023.

Autonomous Community of Andalusia

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

Taxable base up to (euros) Full amount (euros) Remaining taxable base up to (euros) Applicable rate (%)
Scale applicable in the year 2023 for taxpayers resident in said 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%