Tax calculation: determination of full quotas

Taxation of the general taxable base

All Autonomous Communities have approved their corresponding scales applicable to the general taxable base.

Taxation of the taxable base of savings

Effective from 1 January 2025, Articles 66 and 76 of the Law are amended IRPFABBR, which regulate the scale applicable to the part of the taxable base of savings to determine the full state tax and the full regional tax, respectively.

Likewise, the scale applied to the savings portion of the taxable base to determine the full state tax liability is modified in the case of taxpayers who have their habitual residence abroad due to any of the circumstances indicated in articles 8.2 and 10.1 of the Law on IRPFABBR.