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Practical Heritage Manual 2021.

Autonomous Community of Catalonia

Regulations: Art. 2 Decree Law 7/2012, of December 27, on urgent tax measures affecting the wealth tax

Taxable base up to eurosFull amount eurosRemaining taxable base up to eurosApplicable Type Percentage
Scale applicable in the 2021 financial year for taxpayers resident in this Autonomous Community in said financial year
0.00 0.00 167,129.45 0.210
167,129.45 350.97 167,123.43 0.315
334,252.88 877.41 334,246.87 0.525
668,499.75 2,632.21 668,500.00 0.945
1,336,999.75 8,949.54 1,336,999.26 1,365
2,673,999.01 27,199.58 2,673,999.02 1,785
5,347,998.03 74,930.46 5,347,998.03 2,205
10,695,996.06 192,853.82 From there on 2,750