Autonomous Community of the Canary Islands
Regulations: Art. 18 bis 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 (%) |
|---|---|---|---|
| 0.00 | 0.00 | 13.465 | 9.00 |
| 13.465 | 1,211.85 | 5.557 | 11.50 |
| 19.022 | 1,850.91 | 16.163 | 14.00 |
| 35.185 | 4,113.73 | 21.197 | 18.50 |
| 56,382 | 8,035.17 | 34,968 | 23.50 |
| 91,350 | 16,252.65 | 29,850 | 25.00 |
| 121,200 | 23,715.15 | From there on | 26,00 |
Note: Please note that point twenty-three of the Tenth Final Provision of Law 5/2024, of December 26, on the Budget of the Autonomous Community of the Canary Islands for the year 2025 (Official Gazette of December 30), has modified, with effect from January 1, 2024, the autonomous scale provided for in article 18 bis of the Consolidated Text.