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Practical manual for Income Tax 2023.

Community of Madrid

Regulations: Art. 1 Revised Text of the legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

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 0 13,362.22 8.50%
13,362.22 1,135.79 5,642.41 10.70%
19.004,63 1,739.53 16,421.05 12.80%
35,425.68 3,841.42 21,894.72 17.40%
57,320.40 7,651.10 From there on 20.50%

Note: Please note the unique article. One of Law 13/2023, of December 15, which modifies the Revised Text of the legal provisions of the Community of Madrid regarding taxes ceded by the State, approved by Legislative Decree 1/2010, of October 21, to deflate the autonomous scale, the personal and family minimum, the amounts of the autonomous deductions and the income limits for their application, in the Personal Income Tax ( BOCM 12-21-2023).