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Practical manual for Income Tax 2023.

Autonomous Community of Aragon

Regulations: Art. 110-1 Revised Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

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 13,072.50 9.50
13,072.50 1,241.89 8.137,50 12.00
21,210.00 2,218.39 15,750.00 15.00
36,960.00 4,580.89 15,540.00 18.50
52,500.00 7,455.79 7,500.00 20.50
60,000.00 8,993.29 20,000.00 23.00
80,000.00 13,593.29 10,000.00 24.00
90,000.00 15,993.29 40,000.00 25.00
130,000.00 25,993.29 upwards 25.50

Note: Please note that article 64.One of Law 17/2023, of December 22, on the Budget of the Autonomous Community of Aragon for the year 2024 ( BOA of December 29), has modified, with effect from January 1, 2023, the autonomous scale provided for in article 110-1 of the Revised Text