Autonomous Community of La Rioja
Regulations: Art. 31 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable percentage type |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 8.00 |
| 12,450.00 | 996.00 | 7,750.00 | 10.60 |
| 20,200.00 | 1,817.50 | 15,000.00 | 13.60 |
| 35,200.00 | 3,857.50 | 4,800.00 | 17.80 |
| 40,000 | 4,711.90 | 10,000 | 18.30 |
| 50,000.00 | 6,541.90 | 10,000.00 | 19.00 |
| 60,000.00 | 8,441.90 | 60,000.00 | 24.50 |
| 120,000.00 | 23,141.90 | From there on | 27,00 |
Note: Please note that Article 1.One of Law 13/2023, of December 28, on Fiscal and Administrative Measures for the year 2024 ( BOR 30-12-2023 – BOE 31-01-2024) has modified, in the 2024 tax period, the autonomous scale provided for in Article 31 of Law 10/2017, of October 27.