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Practical Heritage Manual 2022.

Autonomous Community of Andalusia

Regulations: Art. 25 Law 5/2021, of October 20, on Taxes transferred to the Autonomous Community of Andalusia

Taxable base up to eurosFull fee in eurosRemaining taxable base up to eurosApplicable rate Percentage
Scale applicable in the year 2022 for taxpayers resident in said year in this Autonomous Community
0.00 0.00 167,150.00 0.20
167,150.00 334.30 167,100.00 0.30
334,250.00 835.60 334,250.00 0.50
668,500.00 2,506.85 668,500.00 0.90
1,337,000.00 8,523.35 1,337,000.00 1.30
2,674,000.00 25,904.35 2,674,000.00 1.70
5,348,000.00 71,362.35 5,348,000.00 2.10
10,696,000.00 183,670.35 From there on 2.50