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Practical Income Manual 2023.

Autonomous Community of the Canary Islands

Regulations: Fourth Additional Provision. Seventeen Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Settleable base from (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 13,010 9.00
13,010 1,170.90 5,458 11.50
18,468 1,798.57 15,859 14.00
34,327 4,018.83 20,949 18.50
55,276 7,894.39 34,724 23.50
90,000 16,054.53 30,000 25.00
120,000 23,554.53 From there on 26.00

Note: This scale is applicable exclusively in the 2023 tax period.