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Practical Income Manual 2023.

Autonomous Community of Extremadura

Regulations: Art. 1 Consolidated Text of the legal provisions of the Autonomous Community of Extremadura regarding 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.

    Liquidable base up to (euros) Full fee (euros) Remaining liquidable base (euros) Applicable rate (%)
    Scale applicable in fiscal year 2023 by taxpayers residing in said fiscal 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. Rest of taxpayers.

    Liquidable base up to (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 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, which approves urgent measures to reduce the tax burden borne by taxpayers, expands aid for foster care, increases aid to the new self-employed and direct aid is granted to cherry producers ( DOE 09-15-2023 - BOE 10-21-2023) modified the regional scale provided for in article 1 of the Consolidated Text.

    Regarding the effects of the new autonomous scale of the Personal Income Tax , it must be taken into account that, while section 1 of the Third Final Provision of the aforementioned Decree-Law 4/2023 establishes that the new scale of Personal Income Tax will take effect from January 1, 2023, section 2 of said provision exempts from the above for taxpayers who died before the entry into force of this Decree-Law, that is, to those who died before September 15, 2023, expressly stating that in these cases the regulations in force until that moment 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 (deceased since September 15, 2023 inclusive and not deceased).