Skip to main content
Practical manual for Income Tax 2023.

Autonomous Community of Extremadura

Regulations: Art. 1 Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

We must differentiate between:

  1. Taxpayers who died before September 15, 2023.

    Taxable base up to (euros) Full amount (euros) Remaining taxable base (euros) Applicable rate (%)
    Scale applicable in the year 2023 for taxpayers resident in said year in this Autonomous Community
    0.00 0.00 12,450.00 9.50
    12,450.00 1,182.75 7,750.00 12.50
    20,200.00 2,151.50 4,000.00 15.50
    24,200.00 2,771.50 11,000.00 16.50
    35,200.00 4,586.50 24,800.00 20.50
    60,000.00 9,670.50 20,200.00 23.50
    80,200.00 14,417.50 19,000.00 24.00
    99,200.00 18,977.50 21,000.00 24.50
    120,200.00 24,122.50 From there on 25.00

  2. Other taxpayers.

    Taxable base up to (euros) Full amount (euros) Remaining taxable base up to (euros) Applicable rate (%)
    Scale applicable in fiscal year 2023 by taxpayers resident in said fiscal year in this Autonomous Community
    0 0 12,450.00 8
    12,450.00 996.00 7,750.00 10
    20,200.00 1,771.00 4,000.00 16
    24,200.00 2,411.00 11,000.00 17.5
    35,200.00 4.336,00 24,800.00 21
    60,000.00 9,544.00 20,200.00 23.50
    80,200.00 14,291.00 19,000.00 24.00
    99,200.00 18,851.00 21,000.00 24.50
    120,200.00 23,996.00 Onwards. 25.00

    Attention: Article 1 of Decree-Law 4/2023, of September 12, approving urgent measures to reduce the tax burden borne by taxpayers, expanding aid for foster care, increasing aid to new self-employed workers, and granting direct aid to cherry producers ( DOE 09-15-2023 - BOE 10-21-2023) modified the regional scale provided for in Article 1 of the Revised Text.

    As regards the effects of the new regional scale of IRPF , it should be noted that, while section 1 of the Third Final Provision of the aforementioned Decree-Law 4/2023 establishes that the new scale of IRPF will take effect from 1 January 2023, section 2 of said provision exempts from the above taxpayers who died before the entry into force of this Decree-Law, that is, those who died before 15 September 2023, by expressly stating that in these cases the regulations in force until that time will apply. 

    For this reason, the scale applicable to those who died before September 15, 2023 has been differentiated from that applicable to the rest of the taxpayers (those who died from September 15, 2023 inclusive and not deceased).