Autonomous Community of Andalusia
Regulations: fifth transitional provision of Law 5/2021, of October 20, on Taxes transferred from the Autonomous Community of Andalusia and article 30 of Law 19/1991
| Taxable base up to euros | Full fee in euros | Remaining taxable base up to euros | Applicable rate Percentage |
|---|---|---|---|
| 0.00 | 0.00 | 167,129.45 | 0.20 |
| 167,129.45 | 334.26 | 167,123.43 | 0.30 |
| 334,252.88 | 835.63 | 334,246.87 | 0.50 |
| 668,499.75 | 2,506.86 | 668,499.76 | 0.90 |
| 1,336,999.51 | 8,523.36 | 1,336,999.50 | 1.30 |
| 2,673,999.01 | 25,904.35 | 2,673,999.02 | 1.70 |
| 5,347,998.03 | 71,362.33 | 5,347,998.03 | 2.10 |
| 10,695,996.06 | 183,670.29 | From there on | 3.50 |
Note: The rate contained in Article 30 of the Wealth Tax Law is applicable, in accordance with the provisions of the fifth transitional provision, as long as the temporary solidarity tax on large fortunes remains in force.
Please note that Royal Decree-Law 8/2023, of December 27, extended the validity of the ITSGF until the revision of property taxation takes place within the framework of the reform of the regional financing system.