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Practical Heritage Manual 2023.

Autonomous Community of the Balearic Islands

Regulations: Art. 9 Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Settleable base up to euros Full euro fee Remaining liquidable base up to euros Applicable rate Percentage
Scale applicable in fiscal year 2023 by taxpayers residing in said fiscal year in this Autonomous Community
0.00 0.00 170,472.04 0.28
170,472.04 477.32 170,465.00 0.41
340,937.04 1,176.23 340,932.71 0.69
681,869.75 3,528.67 654,869.76 1.24
1,336,739.51 11,649.06 1,390,739.49 1.79
2,727,479.00 36,543.30 2,727,479.00 2.35
5,454,958.00 100,639.06 5,454,957.99 2.90
10,909,915.99 258,832.84 From there on 3.45