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Practical manual for Income Tax 2023.

Autonomous Community of the Canary Islands

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

Taxable base from (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 13.010 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.