Autonomous Community of Catalonia

Regulations: Art. 611-2 Consolidated Text of the legal provisions in force in Catalonia regarding transferred taxes, approved by Legislative Decree 1/2024, of March 12, which approves the sixth book of the tax code of Catalonia

The same amount of the personal minimum of the taxpayer as established in article 57 of the Law of the PIT, without any increase or decrease in its amount in accordance with the provisions of article 46.1 a) Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations (BOE of December 19).