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Practical Heritage Manual 2023.

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 euros Full amount euros Remaining taxable base up to euros Applicable Type Percentage
Scale applicable in the year 2023 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