Autonomous Community of Catalonia
Regulations: Article 2 of Act 7/2012 of 27 December on urgent tax measures that affect capital tax
| Net tax base up to euros | Total payment euros | Rest of net tax base up to euros | Applicable Percentage Rate |
|---|---|---|---|
| 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 |